Centrally Assessed Electric Generation 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.

• PPL Montana vs. Department of Revenue , (Docket No.: SPT-2002-4 and SPT-2002-6, 02/15/05) (PDF, 102kb) Both the taxpayer and the Department of Revenue appealed the decision of the State Tax Appeal Board to district court on March 10, 2005. The record of appeal before the State Tax Appeal Board was mailed to the Clerk of the District Court in Cascade County on June 16, 2005. In an April 28, 2006 ruling, Judge Sandefur upheld the State Tax Appeal Board's decision. The district court decision was appealed to the Montana Supreme Court. The Montana Supreme Court issued its decision on December 4, 2007, upholding the district court and the State Tax Appeal Board decision.)
• Pacificorp vs. Department of Revenue , (Docket No.: CT-2005-3, 07/31/07) (PDF, 214kb) The taxpayer appealed the decision of the State Tax Appeal Boad to district court on September 19, 2007. The record of appeal before the State Tax Appeal Board was delivered to the Clerk of the District Court in Lewis and Clark County on December 12, 2007).
• NorthWestern Corporation vs. Department of Revenue , (Docket No.: SPT-2006-1, 09/15/07) (PDF, 389kb) The taxpayer appealed the decision of the State Tax Appeal Board to district court in November 2007. The record of appeal before the State Tax Appeal Board was delivered to the Clerk of the District Court in Lewis and Clark County on November 29, 2007.)