CHS, INC. v. MONTANA STATE DEPT. OF REVENUE

No. DA 12-0378.

299 P.3d 813 (2013)

2013 MT 100

CHS, INC., Plaintiff and Appellant, v. MONTANA STATE DEPARTMENT OF REVENUE, Defendant and Appellee.

Supreme Court of Montana.

Decided April 16, 2013.


Attorney(s) appearing for the Case

For Appellant: Jared M. Le Fevre , Jon Dyre , James P. Site , Crowley Fleck PLLP, Billings, Montana.

For Appellee: Derek R. Bell , Brendan R. Beatty , Special Assistant Attorneys General, Montana Dept. of Revenue, Helena, Montana.


Chief Justice MIKE McGRATH delivered the Opinion of the Court.

¶ 1 CHS, Inc., asked the Thirteenth Judicial District Court, Yellowstone County, for a declaratory judgment that the Montana Department of Revenue (DOR) used improper or illegal methods of assessing CHS's Montana properties for property tax purposes in 2009 and 2010. The court granted summary judgment for DOR on CHS's claims, ruling that the substantive arguments must be presented to the appropriate...

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