CANBRA FOODS LTD. v. MONT. DEPT. OF REV.

No. 96-166.

925 P.2d 855 (1996)

CANBRA FOODS LTD. and Buttrey Food & Drug Co., Petitioners and Appellants, v. The MONTANA DEPARTMENT OF REVENUE, the Treasurer of Butte-Silver Bow County, and the State Tax Appeal Board, Respondents and Respondents.

Supreme Court of Montana.

Decided October 17, 1996.


Attorney(s) appearing for the Case

Steven T. Potts, Jardine, Stephenson, Blewett & Weaver, Great Falls, for Appellants.

Deborah Harten, Department of Revenue, Office of Legal Affairs, Helena, for Respondents.


LEAPHART, Justice.

Canbra Foods Ltd. and Buttrey Food & Drug Co., (collectively Canbra) appeals from the First Judicial District Court, Lewis and Clark County, holding that its request for review was not timely submitted and its appeal to the Butte-Silver Bow County Tax Appeal Board (the CTAB) was not timely filed. We reverse.

For purposes of this decision, this Court will discuss only the following dispositive issues:

1) Is the mailing of a request...

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