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DEPT. OF REVENUE v. COUNTRYSIDE VILLAGE

No. 82-479.

667 P.2d 936 (1983)

DEPARTMENT OF REVENUE OF the STATE OF MONTANA, Petitioner and Appellant, v. COUNTRYSIDE VILLAGE, et al., Respondents and Respondents.

Supreme Court of Montana.

Decided July 12, 1983.

Rehearing Denied August 22, 1983.

Attorney(s) appearing for the Case

Church, Harris, Johnson & Williams, George McCabe, argued, Clary & Clary, Great Falls, for respondents and respondents.

SHEEHY, Justice.

The Department of Revenue of the State of Montana (DOR) appeals from an order of the District Court, Eighth Judicial District, Cascade County, dismissing DOR's petition for judicial review of an order of the State Tax Appeal Board dated November 7, 1980.

By its order, the State Tax Appeal Board (STAB) had remanded the cause to the Department of Revenue, "for reappraisal of the commercial properties involved in a manner which does not violate...

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