LUCAS RANCH v. MONTANA DEPT. OF REVENUE

No. DA 14-0374.

347 P.3d 1249 (2015)

2015 MT 115

LUCAS RANCH, INC.; Montana Farm Bureau Federation; and The Montana Taxpayers' Association, Petitioners and Appellants, v. MONTANA DEPARTMENT OF REVENUE, Defendant and Appellee.

Supreme Court of Montana.

Decided April 28, 2015.


Attorney(s) appearing for the Case

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

For Appellee: Daniel J. Whyte , Amanda L. Myers , Special Assistant Attorneys General, Montana Department of Revenue, Helena, Montana.


¶ 1 Lucas Ranch, the Montana Farm Bureau Federation, and the Montana Taxpayers' Association ("Petitioners") filed suit against the Montana Department of Revenue ("Department"), in the District Court for the Fourteenth Judicial District, Meagher County. In June 2013, the Department...

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