Legal Opinion
Department of Revenue v. Pacific Power & Light Co.
Montana Supreme Court
Decided December 29, 1976No. 13273PublishedCited by 1 opinion
1Opinion of the CourtJustice Haswell
This appeal involves the validity of the Montana Department of Revenue’s method of assessment of taxes on the Montana property of an interstate electric utility. The state tax appeal board and the district court held the method of assessment invalid, reduced the assessment, and a 1974 tax reduction of approximately $100,000 resulted. We reverse.
By way of overview, the general method of assessment by the Department of Revenue (DOR) was the unitary method of assessment. DOR used a formula calculated to value the utility’s operating property in Montana on the basis of its value as a part of the…
2Cases cited6 opinions
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Western Union Telegraph Co. v. TaggartSupreme Court of the United States · 1896
- Pullman Co. v. RichardsonSupreme Court of the United States · 1923
- Pullman Co. v. Richardson, State Treasurer of California. Hines, Director General of Railroads v. SameSupreme Court of the United States · 1923
- Yellowstone Pipe Line Co. v. State Board of EqualizationMontana Supreme Court · 1960
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3Cited by1 opinion
- Department of Revenue v. Soo Lines, Inc.Montana Supreme Court · 1977