AGRICULTURAL PROPERTY
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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.
- Department of Revenue v. Yeager Family Trust, PT-2015-6
- Sheni, L.L.P. v. Department of Revenue, PT-2015-5
- Carol Beyer-Ward & Michael Ward v. Department of Revenue, PT-2015-4
- Don Goodspeed v. Department of Revenue, PT-2015-3
- Robert J. Ganter v. Department of Revenue, PT-2013-20
- David and Patricia Wood v. Department of Revenue, PT-2013-9 through PT-2013-11
- Taxpayers filed a Petition for Judicial Review of this Board's decision with the First Judicial District, Lewis and Clark County, on May 6, 2014. The record was sent to court on May 7, 2014.
- Department of Revenue v. Gary R. Spaulding, PT-2011-14
- The taxpayers filed a Petition for Judical Review of this Board's decision in Jefferson County on June 4, 2012 under Cause No. DV-2012-38. The Montana Tax Appeal Board record was sent to district court on September 7, 2012. In a decision dated March 13, 2013, Judge Loren Tucker upheld this Board's decision to deny agricultural classification for the subject land.
- Scott Revocable Trust v. Department of Revenue, PT-2011-1
- Rebish & Helle, Helle Livestock, Ruby Dell Ranch, Inc., and Sauerbier Ranches, Inc. v. Department of Revenue, PT-2010-34 through PT-2010-37
- Departnebt of Revenue v. Charles and Julie Swanson, PT-2010-29
- Gale and Susan Gustafson v. Department of Revenue, PT-2010-6A through PT-2010-6E
- Carol Lee Heidecker v. Department of Revenue, PT-2009-141
- The Department of Revenue filed a Petition for Judicial Review of this Board's decision under Cause No. DV-2012-98A in the Eleventh Judicial District, Gallatin County. The Montana Tax Appeal Board record was sent to district court on February 8, 2012. By order dated August 16, 2012, the district court affirmed this Board's decision. The Department of Revenue filed an appeal of the district court decision with the Montana Supreme Court. On July 2, 2013, the Supreme Court affirmed the decisions of the district court and of the Montana Tax Appeal Board.
- Frederick and Mary Kindle v. Department of Revenue, PT-2009-109 through 111
- PV Ranch Company, LLC, Fort Pease Community Pasture, Inc., Froze to Death State Grazing District, and Froze to Death Land Company v. Department of Revenue, PT-2009-94 through PT-2009-97
- Helen Bjelland/James Bjelland Bypass Trust v. Department of Revenue, PT-2009-83 through PT-2009-86
- Jolene and Harve R. Murray, Jennfier Nelson, Chad Murray, and Judy Miller v. Department of Revenue, PT-2009-79 through PT-2009-82
- Wanken Farms, et al. v. Department of Revenue, PT-2009-49
- Charles A. and Donald A. Hull v. Department of Revenue , PT-2009-48,
- Diemert Ranch, Inc. v. Department of Revenue, PT-2009-36 and PT-2006-37; Department of Revenue cross-appeals PT-2009-59 and PT-2009-60
- Department of Revenue v. Bernice and Eugene Winters, PT-2009-26
- McGimpsey Family Cemetery Trust v. Department of Revenue, PT-2009-17
- Department of Revenue v. Mark A. and Marko Peterson, PT-2006-12
- Gary and Mary Spaulding/South Hills Ranch v. Department of Revenue, PT-2006-6
- Department of Revenue v. Norman Winters, PT-2006-2
- Douglas S. Hadnot v. Department of Revenue, PT-2005-1
- Gary Spaulding/South Hills Ranch v. Department of Revenue, PT-2004-18
- Michael & Amy Munoz v. Department of Revenue, PT-2004-7
- Towe Farms, Inc. v. Department of Revenue, PT-2004-14
- Department of Revenue v. Ann and Richard Shors, PT-2004-3
- Department of Revenue v. Dixie Davis and Loxi Mailand, PT-2004-1 and PT-2004-2
- The taxpayer filed an appeal of the Montana Tax Appeal Board's decision on December 9, 2005 in the 17th Judicial District, Blaine County. The record of appeal before this Board was mailed to district court on December 19, 2005. The Department of Revenue filed a Motion to Dismiss on January 13, 2006. On February 7, 2006, the Blaine County District Court issued an Order to Dismiss without prejudice. The taxpayers filed an appeal before the Toole County District Court, which is currently being briefed. On April 5, 2007, the district court dismissed the appeal with prejudice because the parties had reached a resolution and asked that the matter be dismissed.
- Mildred Lucille Bauman v. Department of Revenue, PT-2003-127
- The taxpayer filed an appeal of the Montana Tax Appeal Board's decision on August 26, 2005 in the 17th Judicial District, Blaine County. The record of appeal before the Montana Tax Appeal Board was mailed to district court on September 13, 2005. A briefing schedule is in effect through early December 2005. By order dated December 21, 2005, Blaine County District Judge remanded the matter to this Board for further proceedings and directed the Department of Revenue to provide this board with all relevant market data on comparable properties. The Department of Revenue has until February 15, 2006 in which to provide this Board and Ms. Bauman with the additional documentation consistent with the District Court's remand order. The taxpayer will have until March 15, 2006 in which to respond to the Department of Revenue's additional evidence. The Board issued its decision on remand on May 18, 2006.
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The taxpayers filed an appeal of the Montana Tax Appeal Board's decision in the Fourth Judicial District in Missoula County on November 9, 2004. The district court judge issued a scheduling order on June 3, 2005 setting up a briefing schedule. The matter was dismissed on August 8, 2005 upon motion to dismiss filed by the taxpayers.
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- Clarence Tieszen, Trustee v. Department of Revenue, PT-2000-3 and PT-2000-4