FALLON COUNTY EX REL. BD. OF COM. v. STATE

No. DA 09-0270.

223 P.3d 886 (2009)

2009 MT 454

354 Mont. 347

FALLON COUNTY, a political subdivision of the State of Montana, by and through ITS BOARD OF COMMISSIONERS, Plaintiff and Appellee, v. STATE of Montana, DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of Montana.

Decided December 31, 2009.


Attorney(s) appearing for the Case

For Appellant: Michele R. Crepeau (argued), C.A. Daw, Courtney Jenkins, Special Assistant Attorneys General, Department of Revenue, Helena, Montana.

For Appellee: Michael J. Uda, Marc G. Buyske (argued), Suzanne F. Bessette, Doney Crowley Bloomquist Payne Uda P.C., Helena, Montana.


Justice PATRICIA O. COTTER delivered the Opinion of the Court.

¶ 1 The Department of Revenue (DOR or Department) appeals the order of the Sixteenth Judicial District Court granting summary judgment to plaintiff Fallon County. Fallon County challenged DOR's authority to issue rules pertaining to locally-created "tax increment financing districts" (TIFDs). The District Court ruled that DOR did not have the statutory authority to adopt such rules. The Department...

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