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  5. 763 P.2d 1128 (1988)
 

DEPT. OF REV. v. GALLATIN OUTPATIENT CL.

No. 88-196.

763 P.2d 1128 (1988)

The DEPARTMENT OF REVENUE OF the STATE OF MONTANA, Petitioner and Respondent, v. GALLATIN OUTPATIENT CLINIC, INC., INSURANCE COMPANY, Respondent and Appellant.

Supreme Court of Montana.

Decided November 1, 1988.

Attorney(s) appearing for the Case

Dorsey & Whitney, Stephen D. Bell, Billings, for respondent and appellant.

Larry Schuster, Dept. of Revenue, Helena, for petitioner and respondent.

SHEEHY, Justice.

The District Court, Eighteenth Judicial District, Gallatin County, determined that Gallatin Outpatient Clinic, Inc. was not a "hospital," and therefore its personal property was not exempt from state taxation. In so holding the District Court reversed the decision of the State Tax Appeal Board (STAB) which had concluded that Gallatin Outpatient Clinic was a hospital within the personal property exemption statute, and that the personal property of...

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