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 State Tax Appeal Board. All critical information should be independently verified.
- Dorothy Northcutt vs. Dept. of Revenue (Docket No.: PT-1998-9, 9/29/99) (PDF, 10kb)
- William F. & Monica A. Klock v. Department of Revenue (Docket No.: PT-1999-1 through PT-1999-4, 02/22/00) (PDF, 18kb)
- Department of Revenue vs. Arlene N. Wall (Docket No.: PT-1997-19, 6/17/98) (PDF, 23kb)
- Deptartment of Revenue vs. Spencer & Company, Inc. (Docket No.: PT 1997-21, 4/15/98) (PDF, 27kb)
- Gary Owen Pitsch vs. Dept. of Revenue (Docket No.: PT-1997-42) (PDF, 11kb)
- Clarence Tieszen, Trustee, vs. Dept. of Revenue (Docket No.: PT-2000-3 and PT-2000-4, 5/8/01) (PDF, 43kb)
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Department of Revenue vs. Eugene and Evelyn Gisselbeck (Docket No.: PT-2003-17, 09/10/04) (PDF, 166kb). The taxpayers filed an appeal of the State 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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Mildred Lucille Bauman v. Department of Revenue (Docket No.: PT-2003-127, 06/03/05) (PDF, 83kb) The taxpayer filed an appeal of the State Tax Appeal Board's decision on August 26, 2005 in the 17th Judicial District, Blaine County. The record of appeal before the State 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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Mildred Lucille Bauman v. Department of Revenue (Docket No.: PT-2003-127, Cause No. DV-05-25, 05-18-06) (PDF, 161kb)
- Michael & Amy Munoz v. Department of Revenue(Docket No.: PT-2004-7, 09/16/05) (PDF, 56kb)
- Department of Revenue v. Dixie M. Davis and Loxi J. Mailand (Docket Nos.: PT-2004-1 and PT-2004-2, 10/27/05) (PDF, 45kb) The taxpayer filed an appeal of the State 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.)
- Department of Revenue v. Ann and Richard Shors, (Docket No.: PT-2004-3, 11/21/05) (PDF, 85kb)
- Towe Farms, Inc., v. Department of Revenue , (Docket No.: PT-2004-14, 03/07/06) (PDF, 69kb)
- Gary Spaulding/South Hills Ranch v. Department of Revenue , (Docket No. PT-2004-18, 05/30/06) (PDF, 46kb)
- Douglas S. Hadnot v. Department of Revenue, (Docket No. PT-2005-1, 01/08/07) (PDF, 59kb)
- Department of Revenue v. Norman Winters, (Docket No. PT-2006-2, 01/22/07) (PDF, 48kb)
- Gary and Mary Spaulding/South Hills Ranch v. Department of Revenue , (Docket No. PT-2006-6, 06/06/07) (PDF, 78kb)
- Department of Revenue v. Mark A. and Mark O. Peterson , (Docket No. PT-2006-12, 10/19/07) (PDF, 86kb)
