Curt Cox v. Department of Revenue

1
BEFORE THE STATE TAX APPEAL BOARD
OF THE STATE OF MONTANA
------------------------------------------------------------
)
CURT COX, ) DOCKET NO.: PT-2000-14
)
Appellant, )
)
-vs- )
)
THE DEPARTMENT OF REVENUE ) FACTUAL BACKGROUND,
OF THE STATE OF MONTANA, ) CONCLUSIONS OF LAW,
) ORDER and OPPORTUNITY
Respondent ) FOR JUDICIAL REVIEW
------------------------------------------------------------
The above-entitled appeal was heard on August 14, 2001,
in Thompson Falls, Sanders County, Montana, in accordance
with an order of the State Tax Appeal Board of the State of
Montana (Board). The notice of the hearing was duly given
as required by law. The taxpayer, Curtis Cox, presented
testimony in favor of the appeal. The Department of Revenue
(DOR), represented by Appraisers Ed Thompson and Larry
Richards, and Shirley Gross, Auditor, presented testimony in
opposition to the appeal.
The duty of this Board is to determine the appropriate
market value for the property based on a preponderance of
the evidence. Testimony was presented and exhibits were
received.

2
The Board denies the taxpayer’s request for a reduction
in market value.
This decision upholds the decision of the Sanders
County Tax Appeal Board.
STATEMENT OF ISSUE
The issue before this Board is the market value of the
subject property.
FACTUAL BACKGROUND
1. Due, proper, and sufficient notice was given of this
matter, the hearing hereon, and of the time and place
of the hearing. All parties were afforded opportunity
to present evidence, oral and documentary.
2. The subject property is described as follows:
Mobile Home (Make – Skyline, Model – Buddy, Year – 1972). Assessor
Code - 300598
3. The Sanders County Tax Appeal Board received an appeal
on June 8, 2000.
4. The County Board issued its decision on November 16,
2000, denying the taxpayers request for a valuation in
the amount of zero dollars, stating:
Mr. Cox has provided verbal testimony, but no evidence to support
his testimony to justify any changes. Heavy equipment listed on
appeal #2 also.

3
5. The taxpayer appealed that decision to this Board on
December 28, 2000.
TAXPAYER’S CONTENTIONS
Mr. Cox has requested a value of $0 based on the
condition of the property.
DOR’S CONTENTIONS
Exhibit A, page 4, is a letter dated January 4, 1999,
which states in pertinent part:
It has come to our attention that some repairs have been made on the above
mentioned mobile home formerly taxed under tax role #300598. Due to past
damage the trailer was removed from the 1998 tax role, we are placing this living
unit back on the 1999 tax role. If you would like to provide our staff with an
opportunity to view or discuss with you the present condition of the trailer, please
contact our office.
The DOR testified that they have not been allowed to
physically review the property in order to verify what the
taxpayer represents as to the physical condition. Based on
the DOR best information, the mobile home is being appraised
as a livable unit with a market value of $4,040.
BOARD’S DISCUSSION
By statute, the DOR is to value all taxable property at
100% of market value. Until the taxpayer either allows the
DOR to view the property or provide credible documentation
to support a value other than what the DOR has determined,
this Board will not modify the value.

4
Mr. Cox provided no credible evidence to support a
value other than what was determined by the DOR.
The personal property, heavy equipment, listed on the
appeal form has been addressed in PT-2000-11.
CONCLUSIONS OF LAW
1. The State Tax Appeal Board has jurisdiction over this
matter. §15-2-301 MCA.
2. §15-8-111 MCA. Assessment - market value standard -
exceptions. (1) All taxable property must be assessed
at 100% of its market value except as otherwise
provided.
3. ARM 2.51.403 (2), With respect to taxable real property
and improvements thereon, the decision of the state tax
appeal board shall be final and binding unless reversed
or modified by the district court upon judicial review.
If the decision of the state tax appeal board is not
reviewed by a district court, it is final and binding
for subsequent tax years unless there is a change in
the property itself or circumstances surrounding the
property which affects its value.
//
//

5
ORDER
IT IS THEREFORE ORDERED by the State Tax Appeal Board
of the State of Montana that the subject property shall be
entered on the tax rolls of Sanders County by the local
Department of Revenue office at the value of $4,040 for tax
year 2000. The appeal of the taxpayer is therefore denied
and the decision of the Sanders County Tax Appeal Board is
affirmed.
Dated this 24th day of August 2001.
BY ORDER OF THE
STATE TAX APPEAL BOARD
( S E A L )
________________________________
GREGORY A. THORNQUIST, Chairman
________________________________
JEREANN NELSON, Member
NOTICE: You are entitled to judicial review of this Order
in accordance with Section 15-2-303(2), MCA. Judicial
review may be obtained by filing a petition in district
court within 60 days following the service of this Order.

6
CERTIFICATE OF SERVICE
The undersigned hereby certifies that on this 24th day of
August, 2001, the foregoing Order of the Board was served on the
parties hereto by depositing a copy thereof in the U.S. Mails,
postage prepaid, addressed to the parties as follows:
Curt Cox
P.O. Box 751
Plains, Montana 59859
Office of Legal Affairs
Department of Revenue
Mitchell Building
Helena, MT 59620
Edward R. Thompson
Appraiser
Sanders County
County Courthouse
Thompson Falls, MT 59873
Doris Grimm
Chairperson
Sanders County Tax Appeal Board
P.O. Box 875
Thompson Falls, Montana 59873
__________________________
DONNA EUBANK
Paralegal