PUGET SOUND POWER & LIGHT v. DEPT. OF REV.

No. 87-264.

761 P.2d 336 (1988)

PUGET SOUND POWER & LIGHT COMPANY, Petitioner and Respondent, v. The DEPARTMENT OF REVENUE OF the STATE of MONTANA, Respondent and Appellant.

Supreme Court of Montana.

Decided June 14, 1988.

Rehearing Denied July 7, 1988.


Attorney(s) appearing for the Case

Larry G. Schuster argued, Dept. of Revenue, Helena, for respondent and appellant.

Bruce R. Toole, Crowley, Haughey, Hanson, Toole & Dietrich, Billings, Ronald L. Berenstain argued, Perkins & Cole, Seattle, Wash., for petitioner and respondent.


McDONOUGH, Justice.

This appeal involves an ad valorem property tax valuation. The respondent, Puget Sound Power and Light Company, (Puget) filed a petition with the State Tax Appeal Board (Board) claiming that the Department of Revenue (Department) overvalued Puget's property for 1983. The petition raised five issues on the Department's appraisal methods, and the Board held for the Department on all issues relevant to this appeal. Puget appealed the Board's decision...

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