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DEPT. OF REVENUE v. KAISER CEMENT CORP.

No. 90-278.

803 P.2d 1061 (1990)

The MONTANA DEPARTMENT OF REVENUE, Appellant and Respondent, v. KAISER CEMENT CORPORATION, Respondent and Appellant.

Supreme Court of Montana.

Decided December 11, 1990.

Attorney(s) appearing for the Case

Michael S. Lattier, Gough, Shanahan, Johnson & Waterman, Helena, for respondent and appellant.

Geralyn Driscoll, Dept. of Revenue, Helena, for appellant and respondent.

SHEEHY, Justice.

On its face, § 15-8-601, MCA, allows the Montana Department of Revenue (DOR) to reassess property for taxation if originally the property escaped taxation, was erroneously assessed, or was omitted from taxation.

The power of DOR to reassess such property appears to be limited under § 15-8-601 to property still under the ownership or control of the same person who owned it when it escaped taxation, was erroneously assessed or omitted...

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