Farmers Union Central Exchange, Inc. v. Department of Revenue

The Thirteenth Judicial District Court, Yellowstone County, affirmed a decision of the State Tax Appeal Board (STAB) concerning the proper tax classification of certain property owned by Farmers Union Central Exchange, Inc., d/b/a Cenex. Cenex appeals. We affirm.

The issues before us are whether the District Court applied the correct standard of review and whether it erred in affirming STAB’s conclusion that the disputed property was class eight property rather than class four property.

This action involves the classification, for state tax purposes, of equipment and machinery added to the…