STATE, DEPT. OF REVENUE v. PPL MONTANA, LLC

No. DA 06-0477.

172 P.3d 1241 (2007)

2007 MT 310

STATE of Montana, DEPARTMENT OF REVENUE, Petitioner, Appellee and Cross-Appellant v. PPL MONTANA, LLC, Respondent and Appellant.

Supreme Court of Montana.

Decided December 4, 2007.


Attorney(s) appearing for the Case

For Appellant: Robert L. Sterup (argued), Holland & Hart, LLP, Billings, Montana.

For Appellee and Cross-Appellant: Brendan R. Beatty (argued), Special Assistant Attorney General, Charlena Toro, Special Assistant Attorney General, Montana Department of Revenue, Helena, Montana. C.A. Daw, Bosch, Daw and Ballard Chartered, Boise, Idaho.


Justice BRIAN MORRIS delivered the Opinion of the Court.

¶ 1 PPL Montana, LLC (PPLM) appeals from the decision of the Eighth Judicial District Court, Cascade County, denying PPLM's claim that the Montana Department of Revenue (DOR) deprived PPLM of constitutional equal protection when it assessed PPLM's property taxes. DOR cross-appeals from the District Court's determination to uphold the State Tax Appeals Board's (STAB's) decision to lower DOR's appraisal of...

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