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COVENANT INVESTMENTS, INC. v. STATE

No. DA 13-0005.

308 P.3d 54 (2013)

2013 MT 215

COVENANT INVESTMENTS, INC., Petitioner and Appellee, v. STATE of Montana, DEPARTMENT OF REVENUE, Respondent and Appellant.

Supreme Court of Montana.

Decided August 6, 2013.

Attorney(s) appearing for the Case

For Appellant: Michelle R. Crepeau , Special Assistant Attorney General, Montana Dept. 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 Covenant Investments, Inc. (Covenant), challenged the constitutionality of the six-year tax cycle mandated by § 15-7-111, MCA. The District Court for the Eighteenth Judicial District, Gallatin County, determined that § 15-7-111, MCA, as applied to Covenant, violated Covenant's right to equal protection. The Department of Revenue (Department) appeals. We reverse.

¶ 2 We address...

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