ROSEBUD CTY. v. DEPT. OF REV.

No. 92-227.

849 P.2d 177 (1993)

ROSEBUD COUNTY, Montana and Phillips County, Montana, Plaintiff/Intervenor and Respondent, v. The DEPARTMENT OF REVENUE OF The STATE OF MONTANA, Defendant and Appellant.

Supreme Court of Montana.

Decided March 18, 1993.


Attorney(s) appearing for the Case

Paul Van Tricht, Tax Counsel, Office of Legal Affairs, Department of Revenue, Helena, for defendant and appellant.

Larry Schuster, Great Falls; John C. McKeon, Phillips County Atty., Malta, for plaintiff/intervenor and respondent.

John Alke and Chris D. Tweeten, Hughes, Kellner, Sullivan & Alke, Helena, for amici curiae.


HUNT, Justice.

Appellant Montana Department of Revenue (DOR) appeals from a judgment of the Sixteenth Judicial District Court, Rosebud County, invalidating the "Acquired Cost" method and reinstating the "Green Guide" as the method of determining market value of heavy equipment for property tax assessment. We affirm.

The plaintiff and appellant have set forth several issues which we consolidate and restate as follows:

1. Did the District Court err in...

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