NORTHWEST LAND v. STATE TAX APPEAL BD.

No. 82-176.

661 P.2d 44 (1983)

NORTHWEST LAND AND DEVELOPMENT OF MONTANA, INC., Plaintiff and Appellant, v. STATE TAX APPEAL BOARD, Montana Department of Revenue, and May Jenkins, Treasurer, Yellowstone County, Defendants and Respondents.

Supreme Court of Montana.

Decided April 7, 1983.


Attorney(s) appearing for the Case

Jones, Jones & Work, Fred E. Work Jr., argued, Billings, for plaintiff and appellant.

Harold F. Hanser, County Atty., Billings, Larry G. Schuster argued, Dept. of Revenue, Helena, for defendants and respondents.


HARRISON, Justice.

This appeal comes from the Thirteenth Judicial District in and for the County of Yellowstone, the District Court having upheld a decision by the State Tax Appeal Board, save a minor mathematical adjustment of the Board's ruling.

The appellant is the owner of property located in Billings, Montana. In 1969, the appellant entered into a twenty-two year lease with the S.S. Kresge Company. S.S. Kresge, commonly known as K-Mart, leased the appellant...

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