PROPERTY TAXES: Condemned water company’s request for tax refund properly denied, but because proration did not occur in condemnation proceeding, not on grounds of unjust enrichment… Halligan affirmed (other grounds). [Read more…]
Taxes, religious school credit
TAXES: Religious schools tax credit violates Art. X §6. . . DOR exceeded rulemaking authority in attempting to cure constitutional deficiency. . . Ulbricht reversed. [Read more…]
Tax Injunction Act, religious education donations
TAX INJUNCTION ACT deprives Federal Courts of jurisdiction over challenge to Montana regulation that denies tax credit for donations applied to religious education . . . Haddon affirmed (memorandum). [Read more…]
Liquor, unbroken case discount, $34,875,215.53 stricken
LIQUOR: Use of 1994 sales data per 1995 statute to calculate reimbursements for store sales of unbroken cases not violative of substantive due process or equal protection, $34,875,215.53 class action award ($8,718,803.88 attorney fees) reversed. . . Pinski reversed. [Read more…]
Condemnation, interim taxes
CONDEMNATION: Water company being taken by City continues responsible for property taxes until final order entered, then may pursue remedies for taxes paid since summons… Seeley reversed. [Read more…]
Ag property taxes, grazing to tillable land
AG PROPERTY TAXES: Change from grazing to tillable land properly reclassified… Spaulding affirmed. [Read more…]
Utility taxes, assessment methodology
UTILITY TAXES: DOR properly used earnings-price ratios in direct capitalization approach… additional depreciation deductions not [Read more…]
Property taxes, notice of appeal from STAB
PROPERTY TAXES: Notice of appeal from STAB complies with specific STAB statute… McCarter affirmed. [Read more…]
Dam repairs, statute of limitations, experts
DAM REPAIRS: Summary judgment for engineers proper based on 3-year tort statute (rather than 8-year contract statute)… summary judgment for repair company proper based on lack of causation between alleged grouting failure and leak… experts properly precluded for untimely disclosure… Langton. [Read more…]