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OMIMEX CANADA, LTD. v. STATE, DEPT. OF REVENUE

No. DA 07-0356.

201 P.3d 3 (2008)

2008 MT 403

347 Mont. 176

OMIMEX CANADA, LTD., Plaintiff and Appellant, v. STATE of Montana, DEPARTMENT OF REVENUE, Defendant and Appellee.

Supreme Court of Montana.

Decided December 2, 2008.

Rehearing Denied February 10, 2009.

Attorney(s) appearing for the Case

For Appellant: James P. Sites, Jared M. Le Fevre; Crowley, Haughey, Hanson, Toole & Dietrich, PLLP, Billings, Montana.

For Appellee: Charlena Toro, Special Assistant Attorney General, Helena, Montana. David L. Ohler, Special Assistant Attorney General, Helena, Montana.

For Amicus Curiae: John Alke; Hughes, Kellner, Sullivan & Alke, PLLP, Helena, Montana (for Montana Petroleum Association).

District Court Judge ROBERT L. DESCHAMPS, III, delivered the Opinion of the Court.

¶ 1 Omimex Canada, Ltd. ("Omimex") appeals from the judgment of the First Judicial District Court, Lewis and Clark County, declaring that the Montana Department of Revenue ("DOR") may centrally assess Omimex's property and classify it under § 15-6-141, MCA, as class nine property. We reverse.

¶ 2 Omimex raises several issues on appeal, which we consolidate and...

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