MONTANA DEPT. OF REVENUE v. BARRON

No. 90-416.

799 P.2d 533 (1990)

The MONTANA DEPARTMENT OF REVENUE, Petitioner, v. Patricia C. BARRON, and the State Tax Appeal Board, Respondents.

Supreme Court of Montana.

Decided October 12, 1990.


Attorney(s) appearing for the Case

David W. Woodgerd, Chief Legal Counsel, Geralyn Driscoll, Tax Counsel, Dept. of Revenue, Helena, for petitioner.

J. Vaughn Barron, Great Falls, State Tax Appeal Bd., Helena, Charles A. Smith, Attorney for STAB, Helena, for respondents.


SHEEHY, Justice.

On September 11, 1990, this Court in this cause handed down a temporary order declaring that the application by the Department of Revenue of the stratified sales assessment ratio study in Area 2.1 (Great Falls Downtown) to the valuation of Patricia C. Barron's property was invalid for reasons to be later explained; we ordered that for all other properties in the state to which the Department's stratified sales assessment ratio studies for tax year...

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