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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