PUGET SOUND ENERGY, INC. v. STATE

No. DA 10-0394.

255 P.3d 171 (2011)

2011 MT 141

PUGET SOUND ENERGY, INC., Petitioner and Appellee, v. STATE of Montana, DEPARTMENT OF REVENUE, Respondent and Appellant.

Supreme Court of Montana.

Decided June 21, 2011.


Attorney(s) appearing for the Case

For Appellant: C.A. Daw (argued), Derek Bell , and Courtney Jenkins , Special Assistant Attorneys General, Montana Department of Revenue, Helena, Montana.

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


Justice BRIAN MORRIS delivered the Opinion of the Court.

¶ 1 Montana Department of Revenue (Department) appeals the judgment of the Thirteenth Judicial District Court, Yellowstone County that concluded that the State Tax Appeal Board (STAB) could not assess Puget Sound Energy's (Puget) market value in excess of the Department's original assessment. We reverse.

¶ 2 We review the following issue on appeal:

¶ 3 Did the District Court...

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