UNITED GRAIN v. DEPARTMENT OF REVENUE

No. 90-441.

811 P.2d 555 (1991)

UNITED GRAIN CORPORATION, Petitioner and Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF MONTANA, and the State Tax Appeal Board of the State of Montana, Respondent and Cross-Appellant.

Supreme Court of Montana.

Decided May 20, 1991.


Attorney(s) appearing for the Case

Terry B. Cosgrove, Luxan & Murfitt, Helena, for petitioner and appellant.

David L. Nielsen, Legal Counsel, Dept. of Revenue, Helena, for respondent and cross-appellant.


HARRISON, Justice.

The taxpayer, United Grain Corporation (United), appeals, and the Department of Revenue (DOR) cross-appeals an order of the First Judicial District Court, Lewis and Clark County, which reclassified certain property owned by United and which affirmed a prior valuation of said property. The District Court's holding reversed in part, remanded in part, and affirmed in part a prior decision of the State Tax...

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