Omimex Canada, Ltd. v. State, Department of Revenue

DISTRICT COURT JUDGE DESCHAMPS

delivered the Opinion of the Court.

¶1 Omimex Canada, Ltd. (“Omimex”) appeals from the judgment of the First Judicial District Court, Lewis and Clark County, declaring that the Montana Department of Revenue (“DOR”) may centrally assess Omimex’s property and classify it under § 15-6-141, MCA, as class nine property. We reverse.

¶2 Omimex raises several issues on appeal, which we consolidate and restate as follows:

¶3 Did the District Court err in considering Omimex’s operating characteristics in concluding Omimex was “operating a single and continuous property…