CHS, Inc. v. Montana State Department of Revenue

¶1 CHS, Inc., asked the Thirteenth Judicial District Court, Yellowstone County, for a declaratory judgment that the Montana Department of Revenue (DOR) used improper or illegal methods of assessing CHS’s Montana properties for property tax purposes in 2009 and 2010. The court granted summary judgment for DOR on CHS’s claims, ruling that the substantive arguments must be presented to the appropriate administrative tax appeal boards. CHS appeals. We affirm.

¶2 CHS sets forth three issues on appeal:

¶3 1. Is the CHS challenge to the methods and procedures of assessment used by DOR to assess CHS’s…