Montana Code 15-2-303. Judicial review — costs and attorney fees
15-2-303. Judicial review — costs and attorney fees. (1) Any party to an appeal before the Montana tax appeal board who is aggrieved by a final decision is entitled to judicial review under this part.
Terms Used In Montana Code 15-2-303
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- Property: means real and personal property. See Montana Code 1-1-205
- Writing: includes printing. See Montana Code 1-1-203
(2)Proceedings for review must be instituted by filing a petition in district court in the county in which the taxable property or some portion of it is located, except the taxpayer has the option to file in the district court of the first judicial district. A petition for judicial review must be filed within 60 days after service of the final decision of the Montana tax appeal board, and a rehearing of a Montana tax appeal board decision may not be requested after service of the final decision. Copies of the petition must be promptly served on all parties of record. The department of revenue shall promptly notify the Montana tax appeal board, in writing, of any judicial review, but failure to do so has no effect on the judicial review. The department of revenue shall, on request, submit to the Montana tax appeal board a copy of all pleadings and documents.
(3)If the judicial review involves a taxpayer who is seeking a refund of taxes paid under protest, the appealing party shall provide a copy of the petition to the treasurer of the county in which the taxable property or some portion of it is located, but failure to do so has no effect on the judicial review.
(4)Proceedings for review of a decision by the Montana tax appeal board by a company under the jurisdiction of the public service commission must be instituted in the district court of the first judicial district.
(5)Notwithstanding the provisions of 2-4-704(1), the court may, for good cause shown, permit additional evidence to be introduced.
(6)In addition to costs and attorney fees permitted under 25-10-711, the district court and the supreme court on the appeal of a district court decision shall award costs and reasonable attorney fees as determined by the respective court to a taxpayer that substantially prevails, as defined in 15-2-306(4), on the merits of an appeal of the value of class four residential property. Costs and attorney fees awarded by the district court and the supreme court are limited to cases in which the department appeals a decision of the Montana tax appeal board.