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DeVOE v. DEPT. OF REVENUE OF MONTANA

No. 88-80.

759 P.2d 991 (1988)

Clayton E. DeVOE, Petitioner and Appellant, v. The DEPARTMENT OF REVENUE OF MONTANA; Missoula County; and Fern Hart, the Missoula County Treasurer, Respondents.

Supreme Court of Montana.

Decided August 9, 1988.

Attorney(s) appearing for the Case

David Rodli Law Offices, Missoula, for petitioner and appellant.

Larry G. Schuster, Dept. of Revenue, Helena, Robert L. Deschamps, III, Co. Atty., Missoula, Michael W. Sehestedt, Deputy Co. Atty., for respondents.

WEBER, Justice.

Mr. DeVoe appeals a decision of the District Court for the Fourth Judicial District, Missoula County, which sustained a prior decision of the State Tax Appeal Board (STAB) regarding ad valorem taxes on certain commercial properties for the years 1980, 1981, 1982, and 1984. We reverse the District Court with directions to remand the matter to STAB.

Mr. DeVoe argues that the District Court erred in upholding the STAB decision regarding the Department...

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