State, Department of Revenue v. Heidecker

¶1 Appellant Department of Revenue (DOR) appeals from the order of the Eighteenth Judicial District, Gallatin County, in favor of Appellee Carol Lee Heidecker (Heidecker), on a petition for judicial review of a property tax dispute. We affirm.

¶2 We address the following issue on appeal:

¶3 Whether the District Court properly interpreted the “effectively prohibit” language in § 15-7-202(5), MCA, with respect to the restrictive covenants attached to Heidecker’s property ?

PROCEDURAL AND FACTUAL BACKGROUND

¶4 Heidecker purchased a 240-acre parcel of land in Gallatin County, Montana in 1980. The…