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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.

• DOR v. Butte Trap and Skeet Club, PT-2024-20
• DOR v. Moutain States Leasing Missoula LLC, PT-2023-19,20,21,22,23,24
• Calame, LLC, v. Department of Revenue, PT-2023-2
• Bozeman Cottonwood Misc., RE2, LLC v. Department of Revenue, PT-2022-18
• RKRR Holdings LLC, v. Department of Revenue, PT-2022-36
• Sharon Lodge v. Department of Revenue, PT-2022-24
• Mark Refling v. Department of Revenue, PT-2020-48
  • The taxpayer appealed the decision of the Montana Tax Appeal Board to the Eighteenth Judicial District, Gallatin County, on June 29, 2021, under Cause No. DV-21-683C. The MTAB record was sent to the district court on July 9, 2021. By order dated November 24, 2021, the district court dismissed the appeal per the Unopposed Motion to Dismiss filed by the taxpayer.
• Mercantile Properties, Inc. v. Department of Revenue, PT-2020-17
• Virginia Apts, LLLP v. Department of Revenue, PT-2020-14
• Smythe Family, LLLP v. Department of Revenue, PT-2020-12
• Smythe Family, LLLP v. Department of Revenue, PT-2020-13
• Smythe Family, LLLP v. Department of Revenue, PT-2020-11
• Smythe Family, LLLP v. Department of Revenue, PT-2020-10
• Mueller Bros, LLLP v. Department of Revenue, PT-2020-7
• Department of Revenue v. Mercantile Properties, Inc., J. Bacon and Sons, and Mercantile Real Estate Co. (Women's Store), PT-2019-30
  • The taxpayers appealed the decision of the Montana Tax Appeal Board to the Thirteenth Judicial District, Yellowstone County, on November 5, 2020, under Cause No. DV-21-0450. The MTAB record was sent to the district court on April 23, 2021. By order dated June 6, 2021, the district court dismissed the case pursuant to the taxpayer's Unopposed Motion to Dismiss. 
• Department of Revenue v. Mercantile Properties, Inc., J. Bacon and Sons, and Mercantile Real Estate Co. (Men's Store), PT-2019-28
  • The taxpayers appealed the decision of the Montana Tax Appeal Board to the Thirteenth Judicial District, Yellowstone County, on November 5, 2020, under Cause No. DV-21-0450. The MTAB record was sent to the district court on April 23, 2021. By order dated June 6, 2021, the district court dismissed the case pursuant to the taxpayer's Unopposed Motion to Dismiss. 
• Glen and Johanna Wohl v. Department of Revenue, PT-2018-20
• Holiday Plaza LLC v. Department of Revenue, PT-2018-6
• Happy Valley Storage LLC v. Department of Revenue, PT-2018-5
• Voegele's Inc. v. Department of Revenue, PT-2015-13
• Department of Revenue v. Hickory Swing, LLC, PT-2013-22
  • The taxpayers appealed the decision of the Montana Tax Appeal Board to the Eight Judicial District, Cascase County, on August 28, 2015, under Cause No. CDV-15-697. The MTAB record was sent to the district court on September 4, 2015.
• Crestview Office, LLC v. Department of Revenue, PT-2013-19
• Elina McCrone v. Department of Revenue, PT-2013-16
  • 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
• Wake Up, Inc. v. Department of Revenue, PT-2012-11 through PT-2012-15
• Robert S. Foster v. Department of Revenue, PT-2011-19
• Daniel Jensen v. Department of Revenue, PT-2011-13
• John Richards v. Department of Revenue, PT-2011-12
  • 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.
    
• American Bank of Montana v. Department of Revenue, PT-2011-7 and PT-2011-15
  • 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 District Court granted American Bank's Petition and reversed STAB, ordering DOR to conduct a mid-cycle reappraisal. DOR filed an appeal in the Montana Supreme Court. On December 3, 2013, the Supreme Court dismissed the appeal and remanded it to the Gallatin County District Court. On December 9, 2013, the Gallatin County District Court dismissed the appeal in accoardance with the Covenant decision. Pursuant to the Supreme Court reversal of a district court in a similar issue in Heidecker, the Taxpayer filed an Unopposed Motion to Dismiss Petition for Judicial Review in Flathead County on October 15, 2013. 
• Joan E. Thomas v. Department of Revenue, PT-2011-3
• Stanley Family Limited Partnership v. Department of Revenue, PT-2010-38
  • 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.
• The Lodge at Whitefish Lake, LLC v. Department of Revenue, PT-2009-163 through PT-2009-174
• Niklaus Schmutz v. Department of Revenue, PT-2009-152
• Bruce E. Lee, Table Butte Cattle Company v. Department of Revenue, PT-2009-148
• Department of Revenue v. Covenant Investments, Inc., PT-2009-113; Cross appeal PT-2009-116
  • 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. 
• JJR, L.L.C. v. Department of Revenue, PT-2009-112A and PT-2009-112G
• LLJ, L.L.C. v. Department of Revenue, PT-2009-112B
• Jerry T. Ray v. Department of Revenue, PT-2009-112D
• JEM, L.L.C., v. Department of Revenue, PT-2009-112E
• HD Park, L.L.C., v. Department of Revenue, PT-2009-107
• Century Hills Ranchettes v. Department of Revenue, PT-2009-99
• Morey and Carole Cragun, c/o Patty Lovaas v. Department of Revenue, PT-2009-90
  • 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.
• Rex and Susan Boller v. Department of Revenue, PT-2009-66A through PT-2009-66D
• Glen and Johanna Wohl v. Department of Revenue, PT-2009-35
• Wadsworth, Ltd. v. Department of Revenue, PT-2009-32
• Shannon Wadsworth, et al v. Department of Revenue, PT-2009-27
• Southgate Apartments, LLC v. Department of Revenue, PT-2009-15
• Charles L. Turner and Dwaine J. Iverson v. Department of Revenue, PT-2009-6
• Department of Revenue v. Shannon Wadsworth, PT-2006-9
• M Squared, Inc. v. Department of Revenue, PT-2006-1
• Thompson River Co-Gen, LLC v. Department of Revenue, PT-2005-14
  • 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.
• Department of Revenue v. BSD Financial Group, Inc., PT-2005-12
• Yellowstone Mountain Club, LLC, et al. v. Department of Revenue, PT-2004-12
  • 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.
• KMT Stores Limited Partnership v. Department of Revenue, PT-2004-8; Cross-appeal PT-2004-9
• Thomas and Priscilla Korb v. Department of Revenue, PT-2003-128
• Wells Fargo Service Company v. Department of Revenue, PT-2003-126
  • 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.
• Department of Revenue v. Popelka Enterprises, LLC, PT-2003-125
• Basin Grain LLC v. Department of Revenue, PT-2003-114
  • 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.
• Billings Hotel and Convention Center, Inc. v. Department of Revenue, PT-2003-113
• Jack McLeod, LLC v. Department of Revenue, PT-2003-111 and PT-2003-112
• Block 360 Limited Partnership v. Department of Revenue, PT-2003-100 and PT-2003-101, PT-2003-103 through 106
• JEM, LLC. v. Department of Revenue, PT-2003-71
• Jerry T. Ray v. Department of Revenue, PT-2003-70
• Jerry T. Ray v. Department of Revenue, PT-2003-68 and PT-2003-69
• JoAnn Reilly v. Department of Revenue, PT-2003-56
• Greg Pekovich v. Department of Revenue, PT-2003-43 and PT-2003-44
• Arthur C. and Mary R. Vender v. Department of Revenue, PT-2003-37
• Colstrip Properties, Inc. v. Department of Revenue, PT-2003-24 through PT-2003-34
• Department of Revenue v. American Timber and Glacier Gold, LLC, PT-2002-21 and PT-2002-22
  • 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.
• Continental Development, Inc. v. Department of Revenue, PT-2002-18 
• Department of Revenue vs. Charles Skorupa, PT-2002-15
• High Plains Properties LLC v. Department of Revenue, PT-2002-8
• Marq-It Investments LLC v. Department of Revenue, PT-2002-7
• 4-Bears LLC v. Department of Revenue, PT-2002-6
• Colstrip Properties, Inc. v. Department of Revenue, PT-2002-5
• Lake Elmo Limited Partnership v. Department of Revenue, PT-2001-5
• Robert G. and Lottie A. Gentry v. Department of Revenue, PT-2001-4
  • 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.
• Department of Revenue v. Bottrell Family Investments LLP, PT-2001-3
  • 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.
• Douglas and Debra Bowman v. Department of Revenue, PT-2002-1; Cross appeal PT-2002-2 
• 1805, Inc. v. Department of Revenue, PT-2000-13
• Donald E. Williams Revocable Trust, Inc. v. Department of Revenue, PT-2000-2