OIL & GAS TAXES/ISSUE PRECLUSION: 2011 tax classification challenge not precluded by Sherlock’s ruling as to 2004 classification which was reversed on appeal without addressing “single & continuous property” issue… Newman reversed. [Read more…]
Liquor, unbroken case reimbursements
LIQUOR: Use of 1994 sales data per 1995 statute to calculate reimbursements for liquor store sales of unbroken cases was rational & reasonable in 1995 but not now, violates Class Plaintiffs’ substantive due process and equal protection under Montana Constitution and changed circumstances test (1st impression)… Pinski. [Read more…]
Property taxes, voice/cable/data, central assessment
PROPERTY TAXES: DOR properly retroactively assessed voice, cable, data systems over single distribution system as class 13 rather than separately as class 8, increasing taxes by 329%… Watters reversed. [Read more…]
Taxes, goodwill/intangible property regulations
TAXES: Goodwill/intangible property regulations conflict with statutes… Reynolds affirmed. [Read more…]
Property taxes, STAB v. DOR assessment amount
PROPERTY TAXES: STAB may assess utility’s market value in amount that exceeds DOR’s original assessment… Watters [Read more…]
Procedure, appeal of partial remand to STAB
PROCEDURE: Part of Watters’s remand to STAB is appealable… order. [Read more…]
Taxes, DOR increment financing rules
TAXES: DOR has authority to adopt increment financing rules… Day reversed. [Read more…]