PACIFICORP v. STATE

No. DA 10-0182.

253 P.3d 847 (2011)

2011 MT 93

360 Mont. 259

PACIFICORP, Plaintiff, Appellee and Cross-Appellant, v. STATE of Montana, Department of Revenue, Defendant and Appellant.

Supreme Court of Montana.

Decided May 4, 2011.


Attorney(s) appearing for the Case

For Appellant: Derek R. Bell , Special Assistant Attorney General, Montana Department of Revenue, Helena, Montana, Peter J. Crossett , Hiscock & Barclay, LLP, Syracuse, New York.

For Appellee: Michael Green , Crowley Fleck PLLP, Helena, Montana, David J. Crapo , Crapo Smith , Salt Lake City, Utah.


Justice BRIAN MORRIS delivered the Opinion of the Court.

¶ 1 Montana Department of Revenue (Department) appeals the judgment of the First Judicial District Court, Lewis and Clark County, reversing the State Tax Appeal Board's (STAB) conclusion that the Department had applied a "commonly accepted" method to assess the value of PacifiCorp's Montana properties. PacifiCorp cross-appeals the District Court's conclusion that sufficient evidence existed in the record...

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