HILAND CRUDE, LLC v. STATE DEPT. OF REVENUE

DA 17-0558.

421 P.3d 275 (2018)

2018 MT 159

HILAND CRUDE, LLC, Plaintiff and Appellee, v. STATE of Montana, DEPARTMENT OF REVENUE, Defendant and Appellant.

Supreme Court of Montana.

Decided: July 3, 2018.


Attorney(s) appearing for the Case

For Appellant: Brendan Beatty , Derek Bell , Jessica M. Demarois , Special Assistant Attorneys General, Helena, Montana.

For Appellee: Robert L. Sterup , Brown Law Firm, P.C., Billings, Montana.


¶ 1 Hiland Crude, LLC, filed a declaratory action in the First Judicial District Court, Lewis and Clark County, challenging the tax classification of its crude oil gathering pipelines in Montana. Beginning in 2013, the Department of Revenue centrally assessed Hiland Crude's property and...

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