STATE, DEPT. OF REVENUE v. HEIDECKER

No. DA 12-0616.

304 P.3d 726 (2013)

2013 MT 171

STATE of Montana, DEPARTMENT OF REVENUE, Petitioner, Appellant and Cross-Appellee, v. Carol Lee HEIDECKER, Respondent, Appellee and Cross-Appellant.

Supreme Court of Montana.

Decided July 2, 2013.


Attorney(s) appearing for the Case

For Appellant: Amanda L. Myers , Michelle R. Dietrich , Special Assistant Attorney General, Montana Department of Revenue; Helena, Montana.

For Appellee: Michael Green , D. Wiley Barker , Crowley Fleck PLLP; Helena, Montana.


Justice BRIAN MORRIS delivered the Opinion of the Court.

¶ 1 Appellant Department of Revenue (DOR) appeals from the order of the Eighteenth Judicial District, Gallatin County, in favor of Appellee Carol Lee Heidecker (Heidecker), on a petition for judicial review of a property tax dispute. We affirm.

¶ 2 We address the following issue on appeal:

¶ 3 Whether the District Court properly interpreted the "effectively prohibit" language...

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