Peretti v. State Dept. of Revenue, 2016 MT 105 (May 10, 2016) (McGrath, C.J.) (5-0, rev’d)

Issue: (1) Whether the district court erred in reversing the State Tax Appeal Board’s valuation order; (2) whether the district court erred in awarding administrative trial costs to the taxpayers; and (3) whether the district court erred in ordering DOR to return all taxes paid under protest. 

Short Answer: (1) Yes; (2) yes; and (3) yes.

Reversed with instructions to reinstate the STAB valuation order

Facts: Perettis own Flathead Lake property with lake frontage. DOR appraised the property in 2012, based on market value in July 2008, and Perettis appealed to the county board. The county board reduced the appraised values from $1,356,201 to $1,192,500 for the land, and $166,980 to $125,000 for the improvements.…