STEER, INC. v. DEPARTMENT OF REVENUE

No. 90-106.

803 P.2d 601 (1990)

STEER, INC., Plaintiff and Respondent, v. The DEPARTMENT OF REVENUE OF the STATE OF MONTANA, Respondent and Appellant.

Supreme Court of Montana.

Decided December 11, 1990.


Attorney(s) appearing for the Case

Eric J. Fehlig, Dept. of Revenue, Helena, for respondent and appellant.

Bryan L. Asay, Kelley & Asay, Helena, for plaintiff and respondent.


TURNAGE, Chief Justice.

The Department of Revenue (DOR) appeals an order of the First Judicial District Court, Lewis and Clark County, which granted tax-exempt status to cattle owned by Steer, Inc. (Steer), on the basis that the cattle were property owned by an "institution of purely public charity" under §§ 15-6-201(1)(e), and -201(2)(a), MCA. This holding reversed a prior decision of the State Tax Appeal Board...

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