Vision Net, Inc. v. State, Department of RevenueAnnotate this Case
The Supreme Court affirmed the order of the district court denying Vision Net, Inc.'s motion for summary judgment and granting summary judgment to the Montana Department of Revenue (DOR), holding that the district court did not err by holding that the DOR properly centrally assessed Vision Net's property.
Vision Net filed a petition for declaratory judgment challenging the DOR's decision to reclassify its property. The district court held that the DOR could properly centrally assess Vision Net's property, resulting in a significant increase in Vision Net's state tax liability. On appeal, Vision Net argued that DOR's central assessment violated its statutory rights and its constitutional rights of equal protection and equalization under Mont. Const. art. II, 4 and art. VII, 3. The Supreme Court affirmed, holding that the district court correctly held that Vision Net was subject to central assessment and that Vision Net's constitutional challenge was without merit.