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For judicial review action of which we have been made aware, all attempts have been made to ensure the correctness of information relating to judicial review of decisions of the Montana Tax Appeal Board. All critical information should be independently verified.

  • Happy Valley Storage, LLC v. Department of Revenue, PT-2018-5
  • Department of Revenue v. Hickory Swing, LLC, PT-2013-22, 06/29/2015, PDF308
  • Voegele's Inc. v. Department of Revenue PT-2015-13
  • Crestview Office, LLC, v. Department of Revenue, PT-2013-19, 05/23/2014, PDF262
  • Elina McCrone v. Department of Revenue, PT-2013-16, 05/01/2014, PDF250, Taxpayer filed a Petition for Judicial Review in Yellowstone County on June 26, 2014, under cause number DV-14-0907.  The record was sent to court on July 1, 2014. Taxpayer filed a Motion to Dismiss Petition for Judicial Review on August 20, 2014.  The district court issued an order of dismissal on August 28, 2014.
  • Rainbow Senior Living of Great Falls v. Department of Revenue, PT-2013-8, 11/14/2013, PDF234)
  • Wake Up, Inc., v. Department of Revenue, PT-2012-11 through PT-2012-15, 02/12/2013, PDF398)
  • The Lodge at Whitefish Lake, LLC v. Department of Revenue, PT-2009-163 through PT-2009-174, 01/08/2013, PDF411)
  • Stanley Family Limited Partnership v. Department of Revenue, PT-2010-38, 12/03/2012, PDF48kb) Counsel for the taxpayer filed a Petition for Judicial Review in the Eleventh Judicial District, Flathead County, under Cause No. DV-13-032D, on January 11, 2013. The record on appeal was sent to court on January 16, 2013.
  • John Richards v. Department of Revenue, PT-2011-12, 09/20/2012, PDF42kb) The taxpayer filed a Petition for Judicial Review in the Fourth Judicial District, Missoula County, under Cause No. DV-2012-1375, on November 20, 2012. The record on appeal was sent to court on March 21, 2013.  On March 24, 2014, the district court remanded the matter to this Board for a determination of the proper classification for 18 acres of the taxpayer's property.  Please find the Board's November 3, 2014 order on remand here.
  • Robert S. Foster v. Department of Revenue, PT-2011-19, 08/23/2012, PDF 36kb)
  • American Bank of Montana v. Department of Revenue, PT-2011-7 and PT-2011-15, 06/11/12, PDF 445kb) Counsel for the taxpayer filed Petitions for Judicial Review in the Eighth and the Eleventh Judicial Districts, Gallatin and Flathead Counties, under Cause Nos. DV-12-547A and DV-12-895(D). The records on appeal were sent to the courts on August 13, 2012.  On February 7, 2013, Gallatin Court granted American Bank’s Petition and reversed STAB, ordering DOR to conduct a mid-cycle reappraisal. DOR filed an appeal in Supreme Court. On December 3, 2013, Supreme Court dismissed the appeal and remanded it to district court in Gallatin County. On December 9, 2013, Gallatin Co. district court dismissed the appeal in accordance with the Covenant decision.  Pursuant to Supreme Court reversal of district court in similar issue in Heidecker, Taxpayer filed an Unopposed Motion to Dismiss Petition for Judicial Review in Flathead County on October 15, 2013.
  • Daniel Jensen v. Department of Revenue, PT-2011-13, 03/01/12, PDF 37kb)
  • Joan E. Thomas v. Department of Revenue, PT-2011-3, 01/23/12, PDF 42kb)
  • Niklaus Schmutz v. Department of Revenue, PT-2009-152, 01/17/12, PDF 40kb)
  • Bruce E. Lee, Table Butte Cattle Company v. Department of Revenue, PT-2009-148, 10/26/11, PDF35kb)
  • Department of Revenue v. Covenant Investments, Inc., PT-2009-113 and cross appeal PT-2009-116, PDF40kb) The taxpayer filed a Petition for Judicial Review in the Eighth Judicial District, Gallatin County, under Cause No. DV-11-913A. The record on appeal was sent to the court on September 28, 2011. District Court granted taxpayer appeal and ordered DOR to conduct a mid-cycle reappraisal of Covenant's property for the 2010 tax year.  DOR appealed to Montana Supreme Court.  By order dated August 6, 2013, Supreme Court reversed District Court, supporting DOR's current six year reappraisal cycle. 
  • JEM, L.L.C., v. Department of Revenue, PT-2009-112E, J & M, 04/13/11, PDF30kb)
  • Jerry T. Ray v. Department of Revenue, PT-2009-112D, 04/13/11, PDF24kb)
  • LLJ, L.L.C., v. Department of Revenue, PT-2009-112B, 04/13/11, PDF24kb)
  • JJR, L.L.C., v. Department of Revenue, PT-2009-112A & G, 04/13/11, PDF28kb)
  • HD Park, L.L.C., v. Department of Revenue, PT-2009-107, 04/13/11, PDF24kb)
  • Morey and Carole Cragun, c/o Patty Lovaas, v. Department of Revenue, PT-2009-90, 11/18/10, PDF 33kb) The taxpayers' agent filed a Petition for Judicial Review in Beaverhead County under cause number DV-11-13506 in January of 2011. The record on appeal was sent to the court on January 24, 2011. The district court dismissed the appeal on December 29, 2011. Taxpayer’s agent filed an appeal with the Montana Supreme Court. By order dated September 11, 2012, Supreme Court affirmed the district court decision.
  • Century Hills Ranchettes v. Department of Revenue (Docket No. PT-2009-99, 10/05/10, PDF 38kb)
  • Rex and Susan Boller v. Department of Revenue (Docket No. PT-2009-66A through D, 09/16/10, PDF 29kb)
  • Shannon Wadsworth et al v. Department of Revenue (Docket No. PT-2009-27, 07/29/10, PDF 25kb)
  • Wadsworth, Ltd., v. Department of Revenue (Docket No. PT-2009-32, 07/02/10, PDF 24kb)
  • Glen and Johanna Wohl v. Department of Revenue (Docket No.: PT-2009-35, 06/16/10, PDF 28kb)
  • Charles L. Turner and Dwaine J. Iverson v. Department of Revenue (Docket No.: PT-2009-6, 03/25/2010) (PDF, 21kb)
  • Southgate Apartments LLC v. Department of Revenue (Docket No.: PT-2009-15, 03/25/2010) (PDF, 34kb)
  • (Docket No.: PT-2006-9, 07/19/07) (PDF, 82kb)
  • Thompson River Co-Gen, LLC v. Department of Revenue (Docket No. PT-2005-14, 05/04/07, PDF 123kb) The taxpayer appealed the decision of the State Tax Appeal Board to the District Court in Lewis and Clark County, First Judicial District, on July 2, 2007. Cause No. CDV-2007-498. The district court appeal settled on January 1, 2008.
  • M Squared, Inc., v. Department of Revenue (Docket No. PT-2006-1, 01/05/07, PDF, 116 kb)
  • Yellowstone Mountain Club, LLC, et al., v. Department of Revenue (Docket No.: PT-2004-12, 12/21/2006, PDF, 126 kb) The taxpayer appealed the decision of the Montana Tax Appeal Board to the 5th Judicial District, Madison County, on February 16, 2007. Cause No. DV-29-2007-17. By order dated June 22, 2007, the matter was dismissed by the district court pursuant to a motion for dismissal by Yellowstone Mountain Club.
  • Department of Revenue v. BSD Financial Group, Inc., (Docket No.: PT-2005-12, 09/18/06) (PDF, 57kb)
  • KMT Stores Limited Partnership v. Department of Revenue (Docket No.: PT-2004-8 and cross-appeal PT-2004-9, 07/20/05 (PDF, 30kb)
  • Wells Fargo Service Company v. Department of Revenue (Docket No.: PT-2003-126, 06/06/05 (PDF, 39kb) The taxpayer appealed the decision of the Montana Tax Appeal Board to the District Court in Yellowstone County, Thirteenth Judicial District, on July 21, 2005. The case was set before a non-jury trial on March 15,2006 at 9:00 a.m. The matter was dismissed by the district court on February 13, 2007 for failure to prosecute.
  • Jack McLeod, LLC v. Department of Revenue (Docket Nos.: PT-2003-111 and 112, 04/21/05) (PDF, 103kb)
  • JoAnn Reilly vs. Department of Revenue (Docket No.: PT-2003-56, 04/07/05) (PDF, 34kb)
  • Department of Revenue vs. American Timber and Glacier Gold, LLC (Docket Nos.: PT-2002-21 & 22, 04/07/05) (PDF, 53 kb) The Department of Revenue appealed the decisions of the Montana Tax Appeal Board to the District Court in Flathead County, Eleventh Judicial District on May 26, 2005. Hearing before district court held on December 13, 2005. In an April 25, 2006 ruling, the district court upheld the Montana Tax Appeal Board decision.
  • Greg Pekovich vs. Department of Revenue (Docket Nos.: PT-2003-43 & 44, 03/10/05) (PDF, 93kb)
  • JEM, LLC. vs. Department of Revenue (Docket No.: PT-2003-71, 02/25/05) (PDF, 21kb)
  • Jerry T. Ray vs. Department of Revenue (Docket No.: PT-2003-70, 02/25/05) (PDF, 38kb)
  • Jerry T. Ray vs. Department of Revenue (Docket No.: PT-2003-68 and PT-2003-69, 02/25/05) (PDF, 22kb)
  • Billings Hotel and Convention Center, Inc., vs. Department of Revenue (Docket No.: PT-2003-113, 02/17/05) (PDF, 54kb)
  • Thomas and Priscilla Korb vs. Department of Revenue (Docket No.: PT-2003-128, 02/17/05) (PDF, 30kb)
  • Department of Revenue vs. Popelka Enterprises, LLC (Docket No.: PT-2003-125, 01/14/05) (PDF, 23kb)
  • Basin Grain LLC vs. Department of Revenue (Docket No.: PT-2003-114, 10/25/04) (PDF, 223kb) The Department of Revenue appealed the decision of the Montana Tax Appeal Board to the district court in Judith Basin County, Tenth Judicial District, on January 10, 2004. This Board's findings and conclusions were affirmed by Hon. E. Wayne Phillips on September 15, 2005.
  • Arthur C. and Mary R. Vender vs. Department of Revenue (Docket No.: PT-2003-37, 08/18/04) (PDF, 152kb)
  • Block 360 Limited Partnership vs. Department of Revenue (Docket No.: PT-2003-100 and PT-2003-101, PT-2003-103 through 106, 08/05/04) (PDF, 84kb)
  • Continental Development, Inc., vs. Department of Revenue (Docket No.: PT-2002-18, 05/12/04) (PDF, 84kb)
  • Colstrip Properties, Inc., et al., vs. Department of Revenue (Docket No.: PT-2003-24 - PT-2003-34, 3/10/04) (PDF, 30kb)
  • Department of Revenue vs. Charles Skorupa (Docket No.: PT-2002-15, 03/05/03) (PDF, 59kb)
  • Colstrip Properties, Inc., vs. Department of Revenue (Docket No.: PT-2002-5, 02/13/03) (PDF, 27kb)
  • 4-Bears LLC vs. Dept. of Revenue (Docket No.: PT-2002-6, 01/15/03) (PDF, 64kb)
  • Marq-It Investments LLC vs. Dept. of Revenue (Docket No.: PT-2002-7, 01/15/03) (PDF, 62kb) 
  • High Plains Properties LLC vs. Dept. of Revenue (Docket No.: PT-2002-8, 01/15/03) (PDF, 66kb)
  • Douglas and Debra Bowman vs. Dept. of Revenue (Docket Nos.: PT-2002-1 and cross appeal PT-2002-2, 01/09/03) (PDF, 29kb)
  • Lake Elmo Limited Partnership vs. Dept. of Revenue (Docket No.: PT-2001-5, 06/26/02) (PDF, 50kb)
  • Robert G. & Lottie A. Gentry vs. Dept. of Revenue (Docket No.: PT-2001-4, 05/22/02) (PDF, 39kb) (Taxpayer filed appeal in Fifth Judicial District Toole County under cause number DV-02-030 on July 11, 2002. On February 27, 2004, an Order Affirming Decision of the Montana Tax Appeal Board was filed.)
  • Dept. of Revenue vs. Bottrell Family Investments LLP (Docket No.: PT-2001-3, 3/19/02) (PDF, 33kb) (Taxpayer filed appeal in Thirteenth Judicial District, Yellowstone County under cause number DV-02-0428 on May 17, 2002. An order of dismissal was filed on October 1, 2002.
  • 1805, Inc., vs. Dept. of Revenue (Docket No.: PT-2000-13, 08/24/01) (PDF, 18kb)
  • Donald E. Williams Revocable Trust, Inc., vs. Dept. of Revenue (Docket No.: PT-2000-2, 06/12/01) (PDF, 56kb)
  • Richard H. Ostergren, c/o City Disposal, BFI Waste Systems v. Dept. of Revenue (Docket No.: PT-1997-66, and PT-1999-22R, 02/09/01) (PDF, 218kb) (Taxpayer filed appeal in First Judicial District, Lewis & Clark County on April 2, 2001 under cause number BDV-2001-228. District Court upheld values found by this Board and denied request for sanctions filed by Taxpayer on July 30, 2002.
  • Dept. of Revenue v. Sunnyview Terrace (Docket No.: PT-1999-29, 10/17/00) (PDF, 46kb)
  • United Industry v. Dept. of Revenue (Docket No.: PT-1999-30, 10/17/00) (PDF, 53kb)
  • Dept. of Revenue v. United Industry (Docket No.: PT-1999-28, 10/17/00) (PDF, 45kb)
  • Nancy Nicholson, et al., v. Dept. of Revenue (Docket Nos.: PT-1999-40 through 43, 10/4/00) (PDF, 53kb)
  • Richard & Doris Pirtz, Power Block Associates, and George Clemow v. Dept. of Revenue (Docket Nos.: PT-1999-38 and 39, and PT-1999-44, 10/4/00) (PDF, 64kb)
  • Great Northern Town Center Owners' Association v. Dept. of Revenue (Docket Nos.: PT-1999-31 through 37, 10/4/00) (PDF, 53kb)
  • Elton Campbell Ranches, Inc. v. Dept. of Revenue (Docket Nos.: PT-1997-47 & 48 & PT-1998-3R, 09/25/00) (PDF, 93kb) (Taxpayer filed an appeal in First Judicial District in Lewis & Clark County on November 21, 2000. District Court remanded matter to this Board on April 26, 2001 with instructions to reevaluate the issue in light of its decision in Richard H. Ostergren, c/o City Disposal, BFI Waste Systems v. Dept. of Revenue (Docket No.: PT-1997-66, and PT-1999-22R). This Board issued its Order on Remand on July 30, 2001, adopting the taxpayer's assessment method.
  • James W. Vaught v. Dept. of Revenue (Docket No.: PT-1999-23, 09/12/00) (PDF, 59kb)
  • OCWEN Federal Bank v. Dept. of Revenue (Docket No.: PT-1999-25, 09/05/00) (PDF, 56kb)
  • Dept. of Revenue v. Almanor Investors Limited Partnership (Docket No.: PT-1997-166, 8/29/00) (PDF, 106kb)
  • Dept. of Revenue v. Helena Partners Limited Partnership (Docket No.: PT-1997-165, 8/29/00) (PDF, 83kb)
  • Dept. of Revenue v. Joseph B. Reber and Sons Partnership (Docket No.: PT-1997-164, 8/29/00) (PDF, 100kb)
  • Richard Burnett vs. Dept. of Revenue (Docket No.: PT-1999-47, 8/25/00) (PDF, 90kb)
  • Richard Burnett vs. Dept. of Revenue (Docket No.: PT-1999-46, 8/25/00) (PDF, 89kb)
  • Richard Burnett vs. Dept. of Revenue (Docket No.: PT-1999-45, 8/25/00) (PDF, 87kb)
  • Patrick and Judy McDonald vs. Dept. of Revenue (Docket No.: PT-1999-11, 4/7/00) (PDF, 43kb) Taxpayer filed an appeal in the Fourth Judicial District, Missoula County, on July 28, 2000. The district court upheld this Board's decision and dismissed the petition for judicial review on March 26, 2001.
  • 1804, Inc. vs. Dept. of Revenue (Docket No.: PT-1997-50, 8/4/98) (PDF, 19kb)
  • Jerry & Bonnie Billquist vs. Dept. of Revenue (Docket No.: PT-1997-6, 3/11/99) (PDF, 32kb)
  • Big Sky Forest Products v. Department of Revenue (Docket No. PT-1998-18, 02/16/00) (PDF, 46kb)
  • Dept. of Revenue v. Shannon Wadsworth (Docket No.: PT-1997-93,12/23/99) (PDF, 66kb)
  • Meadowlark Country Club, Inc., vs. Dept. of Revenue (Docket No.: PT-1997-98,12/16/99) (PDF, 31kb) Taxpayer filed an appeal in the Eighth Judicial District, Cascade County, under cause number ADV-00-146, on February 11, 2000. By order dated November 7, 2001, the district court dismissed the appeal pursuant to a stipulation between parties to the appeal.
  • Donald M. Lilienthal vs. Dept. of Revenue (Docket No.: PT-1997-15,11/10/99) (PDF, 27kb)
  • Esplanade of Central Montana, Inc. vs. Dept. of Revenue (Docket Nos.: PT-1998-33 through 35,11/4/99) (PDF, 12kb) 
  • Dan Terrell vs. Dept. of Revenue (Docket No.: PT-1998-21, 10/4/99) (PDF, 28kb)
  • Helena First, Inc. vs. Dept. of Revenue (Docket No.: PT-1997-133, 4/6/99) (PDF, 27kb)
  • Helena First, Inc. vs. Dept. of Revenue (Docket No.: PT-1997-132, 4/6/99) (PDF, 19kb)
  • Gayle Arlene Lablanc vs. Dept. of Revenue (Docket No.: PT-1997-126, 9/30/98) (PDF, 41kb)
  • Ronald & Bruce Simon vs. Dept. of Revenue (Docket No.: PT-1997-171, PT-1998-19R, 12/17/98) (PDF, 22kb)
  • Marlin W. & Ruth A. Wilke vs. Dept. of Revenue (Docket No.: PT-1997-79, 12/8/98) (PDF, 19kb)
  • Nationwide Hospitality Limited Partnership, D.B.A., Holiday Inn Parkside vs. Dept. of Revenue (Docket No.: PT-1997-82, 8/7/98) (PDF, 72kb)
  • Grant Creek Inn, Llc, D.B.A., Best Western Grant Creek Inn vs. Dept. of Revenue (Docket No.: PT-1997-84 8/7/98) (PDF, 69kb)
  • Express Ventures Inn, D.B.A., Holiday Inn Express vs. Dept. of Revenue (Docket No.: PT-1997-83, 8/7/98) (PDF, 69kb)
  • Erck Incorporated/Hi Missoula Llc, D.B.A., Hampton Inn vs. Dept. of Revenue (Docket No.: PT-1997-85, 8/7/98) (PDF, 72kb)
  • Erck Incorporated, D.B.A., Ruby's Reserve Street Inn vs. Dept. of Revenue (Docket No.: PT-1997-86, 8/7/98) (PDF, 74kb)
  • Glen A. Wohl vs. Dept. of Revenue (Docket No.: PT-1997-28, 8/5/98) (PDF, 14kb)
  • Glen A. Wohl vs. Dept. of Revenue (Docket No.: PT-1997-29 , 8/5/98) (PDF, 13kb)
  • Andy R. Skinner vs. Dept. of Revenue (Docket No.: PT-1997-113, PT-1997-114 , PT-1997-115 , 6/19/98) (PDF, 37kb)
  • Glen A. Wohl vs. Dept. of Revenue (Docket No.: PT-1997-27, 8/5/98) (PDF, 20kb)
  • Andy Skinner vs. Dept. of Revenue (Docket No.: PT 1997-112, 8/4/98) (PDF, 21kb)
  • Andy Skinner vs. Dept. of Revenue (Docket No.: PT 1997-110, 8/4/98) (PDF, 20kb)
  • Andy Skinner vs. Dept. of Revenue (Docket No.: PT 1997-106, PT 1997-107, PT 1997-108, PT 1997-109, 6/19/98) (PDF, 28kb)
  • Mountain States Leasing vs. Dept. of Revenue (Docket No.: PT 1997-25, 6/29/98) (PDF, 24kb)
  • Mountain States Leasing vs. Dept. of Revenue (Docket No.: PT 1997-24, 6/29/98) (PDF, 20kb)
  • Arlene Wall C/O Michael Wall vs. Dept. of Revenue (Docket No.: PT-1997-10, 6/17/98) (PDF, 44kb)
  • Department of Revenue v. Rose Hedrick (Docket No.: PT 1996-28, 6/4/98) (PDF, 31kb)
  • Glacier Motor Inn, Inc. vs. Dept. of Revenue (Docket No.: PT 1997-68, 3/3/98) (PDF, 82kb) Taxpayer filed an appeal with the Ninth Judicial District in Glacier County, under cause number DV-98-55, on July 18, 1998. In its order dated March 1, 2000, the district court dismissed the appeal pursuant to the filing of a Motion to Dismiss by parties to the appeal.
  • Department of Revenue v. Brian McCullough (Docket No.: PT 1997-97, 4/22/98) (PDF, 29kb)
  • Department of Revenue v. Croft Petroleum Company (Docket No.: PT 1997-58, 3/3/98) (PDF, 26kb)
  • Suhr Transport vs. Dept. of Revenue (Docket No.: PT-1996-29, 3/4/98) (PDF, 13kb)