Butte Country Club v. Department of Revenue

The Department of Revenue (herein referred to as DOR) appeals from the judgment of the Silver Bow County District Court granting writs of prohibition restraining the DOR from assessing the Butte Country Club and Grand Hotel at the appraised values determined by the DOR in 1978.

The Butte Country Club, a nonprofit corporation, owns real property and improvements consisting of a clubhouse, golf course, swimming pool, tennis courts and other facilities. Butte Country Club owned the real property and improvements on January 1, 1978; and this property was duly and regularly assessed for tax…