PACIFIC POWER & LIGHT v. DEPT. OF REV.

No. 90-602.

813 P.2d 433 (1991)

PACIFIC POWER & LIGHT COMPANY, Puget Sound Power and Light Company, Portland General Electric Co., Washington Water Power Co., and the Montana Power Company, Petitioners and Appellants, v. The DEPARTMENT OF REVENUE OF the STATE OF MONTANA, Respondent and Respondent.

Supreme Court of Montana.

Decided June 11, 1991.


Attorney(s) appearing for the Case

Thomas H. Nelson, Stoel, Rives, Boley, Jones & Grey, Portland, Or., Donald R. Murray, Murphy, Robinson, Heckathorn & Phillips, Kalispell, for petitioners and appellants.

Paul Van Tricht, Dept. of Revenue, for respondent and respondent.


TURNAGE, Chief Justice.

This is a judicial review of an administrative action. The District Court for the First Judicial District, Lewis and Clark County, affirmed the decision of the State Tax Appeals Board to dismiss the challenge made by petitioners and appellants to the classification of their "beneficial use" interest in electrical transmission lines. We affirm.

The issue is whether a taxpayer whose assessment has been revised by the Department of Revenue...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases