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Phase 2
Legislation clarifying the classification and valuation method to be used for pipelines was introduced in the 2009 Session. While testimony and support of SB489 Essmann intended to provide legislative certainty, the recent order by STAB will only continue the unpredictability of Montana's property treatment of certain taxpayers.
October Order re: Central Assessment of Class 8 Property
STAB July Order requesting briefing by the parties
Omimex opening brief to first question
DOR opening brief to first question
Omimex reply brief to first question
DOR reply brief to first question
Omimex opening brief to second question
DOR opening brief to second question
Omimex reply brief to second question
DOR reply brief to second question
Montana Supreme Court Order of December 31, 2008 denying the motions of variuos Movant's requesting for leave to file amicus curiae briefs in support of DORs motions for rehearing. Omimex argued the request for seeking participation were political rather than legal in nature.
Brief in Opposition and Objections to Petition for Rehearing
Memo from Lee Heiman to Revenue and Transportation Interim Committee
Montana Cities and Towns Motion for Leave to File Amicus Cuiae Brief in Support of Appellee's Petition for Rehearing
In a unanimous decisioin on December 2, 2008, The Montana Supreme Court reversed the decision of the District Court and held the Omimex's gas production properties were only subject to the 3% property tax rate customarily applied to gas and iol production facilities instead of the 12% that DOR was seeking.
In the Supreme Court of the State of Montana - NO. DA 07-0356
Omimex Canada, LTD vs. State of Montana, Department of Revenue
Appellants Brief and Brief of Amicus Curiae, Montana Petroleum Association
Omimex Canada, LTD, v. State of Montana, BDV-2004-288, Feb. 5, 2007
August 2005 Order on partial summary judgment Omimex Canada, LTD vs. State of Montana, Department of Revenue
Motion for Summary Judgement - September, 2005 Omimex Canada, LTD vs. Montana Department of Revenue
Reply brief on Motion for Summary Judgment - October, 2005 Omimex vs. Montana Department of Revenue
January 2006 Order on Summary Judgment Omimex Canada Ltd vs. Montana Department of Revenue
DA 07-0356 July Order
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