Montana Property Taxpayers Cannot Readily Rely on the Courts to Overturn Tax Appeal Board Decisions (Part 2 of 2)

In a previous article, I began examining Peretti v. State of Montana, Department of Revenue, 373 P.3d 447, 2016 MT 105. The case involves a Montana property taxpayer who had challenged her property tax but received unfavorable rulings from both the County Tax Appeal Board (“CTAB”) and the Montana Tax Appeal Board (“MTAB”), the administrative…