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MONTANA STOCKGROWERS v. DEPT. OF REVENUE

No. 88-374.

777 P.2d 285 (1989)

MONTANA STOCKGROWERS ASSOCIATION, Joseph F. "Bud" Maurer; and Tom Lorang, Plaintiffs and Respondents, v. The STATE of Montana, DEPARTMENT OF REVENUE, And John D. LaFaver, Director of the Department of Revenue, Defendants and Appellants.

Supreme Court of Montana.

Decided July 7, 1989.

Attorney(s) appearing for the Case

Larry G. Schuster (argued), Dept. of Revenue, Helena, for defendants and appellants.

Thomas E. Hattersley (argued), and Ronald Waterman (argued), Gough, Shanahan, Johnson and Waterman, Helena, John C. Hoyt, Hoyt & Blewett, Great Falls, for plaintiffs and respondents.

McDONOUGH, Justice.

This appeal concerns a judgment from the District Court of the Eighth Judicial District, Cascade County, declaring classification of livestock in property tax valuation unconstitutional in violation of equal protection guarantees in the United States and Montana Constitutions. The Department of Revenue (DOR) appeals this decision, and also appeals the District Court's interpretations of applicable statutes, its decision to take judicial notice...

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