Commercial Property

These documents are available in Adobe Acrobat PDF format. You will need Adobe Acrobat Reader to view and print it. If you do not already have Adobe Acrobat Reader installed on your computer, you may download the software for free.

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.

• Suhr Transport vs. Dept. of Revenue (Docket No.: PT-1996-29, 3/4/98) (PDF, 13kb)
• Department of Revenue v. Croft Petroleum Company (Docket No.: PT 1997-58, 3/3/98) (PDF, 26kb)
• Department of Revenue v. Brian McCullough (Docket No.: PT 1997-97, 4/22/98) (PDF, 29kb)
• 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. Rose Hedrick (Docket No.: PT 1996-28, 6/4/98) (PDF, 31kb)
• Arlene Wall C/O Michael Wall vs. Dept. of Revenue (Docket No.: PT-1997-10, 6/17/98) (PDF, 44kb)
• Mountain States Leasing vs. Dept. of Revenue (Docket No.: PT 1997-24, 6/29/98) (PDF, 20kb)
• Mountain States Leasing vs. Dept. of Revenue (Docket No.: PT 1997-25, 6/29/98) (PDF, 24kb)
• 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)
• 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 1997-112, 8/4/98) (PDF, 21kb)
• Glen A. Wohl vs. Dept. of Revenue (Docket No.: PT-1997-27, 8/5/98) (PDF, 20kb)
• 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-1997-29 , 8/5/98) (PDF, 13kb)
• Glen A. Wohl vs. Dept. of Revenue (Docket No.: PT-1997-28, 8/5/98) (PDF, 14kb)
• Erck Incorporated, D.B.A., Ruby's Reserve Street Inn vs. Dept. of Revenue (Docket No.: PT-1997-86, 8/7/98) (PDF, 74kb)
• Erck Incorporated/Hi Missoula Llc, D.B.A., Hampton Inn vs. Dept. of Revenue (Docket No.: PT-1997-85, 8/7/98) (PDF, 72kb)
• Express Ventures Inn, D.B.A., Holiday Inn Express vs. Dept. of Revenue (Docket No.: PT-1997-83, 8/7/98) (PDF, 69kb)
• 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)
• Nationwide Hospitality Limited Partnership, D.B.A., Holiday Inn Parkside vs. Dept. of Revenue (Docket No.: PT-1997-82, 8/7/98) (PDF, 72kb)
• Marlin W. & Ruth A. Wilke vs. Dept. of Revenue (Docket No.: PT-1997-79, 12/8/98) (PDF, 19kb)
• Ronald & Bruce Simon vs. Dept. of Revenue (Docket No.: PT-1997-171, PT-1998-19R, 12/17/98) (PDF, 22kb)
• Gayle Arlene Lablanc vs. Dept. of Revenue (Docket No.: PT-1997-126, 9/30/98) (PDF, 41kb)
• Helena First, Inc. vs. Dept. of Revenue (Docket No.: PT-1997-132, 4/6/99) (PDF, 19kb)
• Helena First, Inc. vs. Dept. of Revenue (Docket No.: PT-1997-133, 4/6/99) (PDF, 27kb)
• Dan Terrell vs. Dept. of Revenue (Docket No.: PT-1998-21, 10/4/99) (PDF, 28kb)
• Esplanade of Central Montana, Inc. vs. Dept. of Revenue (Docket Nos.: PT-1998-33 through 35,11/4/99) (PDF, 12kb)
• Donald M. Lilienthal vs. Dept. of Revenue (Docket No.: PT-1997-15,11/10/99) (PDF, 27kb)
• 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.)
• Dept. of Revenue v. Shannon Wadsworth (Docket No.: PT-1997-93,12/23/99) (PDF, 66kb)
• Big Sky Forest Products v. Department of Revenue (Docket No. PT-1998-18, 02/16/00) (PDF, 46kb)
• Jerry & Bonnie Billquist vs. Dept. of Revenue (Docket No.: PT-1997-6, 3/11/99) (PDF, 32kb)
• 1804, Inc. vs. Dept. of Revenue (Docket No.: PT-1997-50, 8/4/98) (PDF, 19kb)
• 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.)
• Richard Burnett vs. Dept. of Revenue (Docket No.: PT-1999-45, 8/25/00) (PDF, 87kb)
• 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-1999-47, 8/25/00) (PDF, 90kb)
• Dept. of Revenue v. Joseph B. Reber and Sons Partnership (Docket No.: PT-1997-164, 8/29/00) (PDF, 100kb)
• Dept. of Revenue v. Helena Partners Limited Partnership (Docket No.: PT-1997-165, 8/29/00) (PDF, 83kb)
• Dept. of Revenue v. Almanor Investors Limited Partnership (Docket No.: PT-1997-166, 8/29/00) (PDF, 106kb)
• OCWEN Federal Bank v. Dept. of Revenue (Docket No.: PT-1999-25, 09/05/00) (PDF, 56kb)
• James W. Vaught v. Dept. of Revenue (Docket No.: PT-1999-23, 09/12/00) (PDF, 59kb)
• 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.).
• Great Northern Town Center Owners' Association v. Dept. of Revenue (Docket Nos.: PT-1999-31 through 37, 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)
• Nancy Nicholson, et al., v. Dept. of Revenue (Docket Nos.: PT-1999-40 through 43, 10/4/00) (PDF, 53kb)
• Dept. of Revenue v. United Industry (Docket No.: PT-1999-28, 10/17/00) (PDF, 45kb)
• United Industry v. Dept. of Revenue (Docket No.: PT-1999-30, 10/17/00) (PDF, 53kb)
• Dept. of Revenue v. Sunnyview Terrace (Docket No.: PT-1999-29, 10/17/00) (PDF, 46kb)
• 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).
• Donald E. Williams Revocable Trust, Inc., vs. Dept. of Revenue (Docket No.: PT-2000-2, 06/12/01) (PDF, 56kb)
• 1805, Inc., vs. Dept. of Revenue (Docket No.: PT-2000-13, 08/24/01) (PDF, 18kb)
• 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).
• 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 State Tax Appeal Board was filed.)
• Lake Elmo Limited Partnership vs. Dept. of Revenue (Docket No.: PT-2001-5, 06/26/02) (PDF, 50kb)
• Douglas and Debra Bowman vs. Dept. of Revenue (Docket Nos.: PT-2002-1 and cross appeal PT-2002-2, 01/09/03) (PDF, 29kb)
• High Plains Properties LLC vs. Dept. of Revenue (Docket No.: PT-2002-8, 01/15/03) (PDF, 66kb)
• Marq-It Investments LLC vs. Dept. of Revenue (Docket No.: PT-2002-7, 01/15/03) (PDF, 62kb)
• 4-Bears LLC vs. Dept. of Revenue (Docket No.: PT-2002-6, 01/15/03) (PDF, 64kb)
• Colstrip Properties, Inc., vs. Department of Revenue (Docket No.: PT-2002-5, 02/13/03) (PDF, 27kb)
• Department of Revenue vs. Charles Skorupa (Docket No.: PT-2002-15, 03/05/03) (PDF, 59kb)
• Colstrip Properties, Inc., et al., vs. Department of Revenue (Docket No.: PT-2003-24 - PT-2003-34, 3/10/04) (PDF, 30kb)
• Continental Development, Inc., vs. Department of Revenue (Docket No.: PT-2002-18, 05/12/04) (PDF, 84kb)
• 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)
• Arthur C. and Mary R. Vender vs. Department of Revenue (Docket No.: PT-2003-37, 08/18/04) (PDF, 152kb)
• 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 State 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.
• Department of Revenue vs. Popelka Enterprises, LLC (Docket No.: PT-2003-125, 01/14/05) (PDF, 23kb)
• Thomas and Priscilla Korb vs. Department of Revenue (Docket No.: PT-2003-128, 02/17/05) (PDF, 30kb)
• Billings Hotel and Convention Center, Inc., vs. Department of Revenue (Docket No.: PT-2003-113, 02/17/05) (PDF, 54kb)
• Jerry T. Ray vs. Department of Revenue (Docket No.: PT-2003-68 and PT-2003-69, 02/25/05) (PDF, 22kb)
• Jerry T. Ray vs. Department of Revenue (Docket No.: PT-2003-70, 02/25/05) (PDF, 38kb)
• JEM, LLC. vs. Department of Revenue (Docket No.: PT-2003-71, 02/25/05) (PDF, 21kb)
• Greg Pekovich vs. Department of Revenue (Docket Nos.: PT-2003-43 & 44, 03/10/05) (PDF, 93kb)
• 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 State 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 State Tax Appeal Board decision.)
• JoAnn Reilly vs. Department of Revenue (Docket No.: PT-2003-56, 04/07/05) (PDF, 34kb)
• Jack McLeod, LLC v. Department of Revenue (Docket Nos.: PT-2003-111 and 112, 04/21/05) (PDF, 103kb)
• 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 State Tax Appeal Board to the District Court in Yellowstone County, Thirteenth Judicial District, on July 21, 2005. The case is set before a non-jury trial on March 15,2006 at 9:00 a.m.
• KMT Stores Limited Partnership v. Department of Revenue (Docket No.: PT-2004-8 and cross-appeal PT-2004-9, 07/20/05 (PDF, 30kb)
• Department of Revenue v. BSD Financial Group, Inc., (Docket No.: PT-2005-12, 09/18/06) (PDF, 57kb)
• Yellowstone Mountain Club, LLC, et al., v. Department of Revenue (Docket No.: PT-2004-12, 12/21/006, PDF, 126 kb) The taxpayer appealed the decision of the State 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.)
• M Squared, Inc., v. Department of Revenue (Docket No. PT-2006-1, 01/05/07, PDF, 116 kb)
• 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.
• Department of Revenue v. Shannon Wadsworth, (Docket No.: PT-2006-9, 07/19/07) (PDF, 82kb)