FARMERS UNION CENT. v. DEPT. OF REV.

No. 95-130.

901 P.2d 561 (1995)

FARMERS UNION CENTRAL EXCHANGE, INCORPORATED, d/b/a Cenex, Petitioner and Appellant, v. The DEPARTMENT OF REVENUE OF the STATE OF MONTANA, and The State Tax Appeal Board of the State of Montana, Respondents and Respondents.

Supreme Court of Montana.

Decided August 17, 1995.


Attorney(s) appearing for the Case

David A. Veeder, Veeder Law Firm, Billings, for appellant.

Lawrence G. Allen, Special Asst. Atty. General, Montana Department of Revenue, Helena, for respondent.


GRAY, Justice.

The Thirteenth Judicial District Court, Yellowstone County, affirmed a decision of the State Tax Appeal Board (STAB) concerning the proper tax classification of certain property owned by Farmers Union Central Exchange, Inc., d/b/a Cenex. Cenex appeals. We affirm.

The issues before us are whether the District Court applied the correct standard of review and whether it erred in affirming STAB's conclusion that the disputed property was class eight...

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