Fallon County Ex Rel. Board of Commissioners v. State, Department of Revenue

¶1 The Department of Revenue (DOR or Department) appeals the order of the Sixteenth Judicial District Court granting summary judgment to plaintiff Fallon County. Fallon County challenged DOR’s authority to issue rules pertaining to locally-created “tax increment financing districts” (TIFDs). The District Court ruled that DOR did not have the statutory authority to adopt such rules. The Department filed a timely appeal. We reverse and remand.

ISSUES

¶2 A restatement of the issues is:

¶3 Did the District Court err when it determined that DOR did not have authority to adopt rules relating to…