NORTHWESTERN IMPROVEMENT CO. v. ROSEBUD COUNTY

No. 9285.

288 P.2d 657 (1955)

NORTHWESTERN IMPROVEMENT COMPANY, a corporation, and School District No. 19 of the County of Rosebud, State of Montana, Plaintiffs and Respondents, v. ROSEBUD COUNTY, Montana, and J.D. Newnes, as County Assessor of Rosebud County, Montana; The State Board of Equalization of the State of Montana, et al., Defendants and Appellants.

Supreme Court of Montana.

August 4, 1955.


Attorney(s) appearing for the Case

Arnold H. Olsen, Atty. Gen., Vera Jean Heckathorn, Asst. Atty. Gen., H.O. Vralsted, Sp. Asst. Atty. Gen., Lyman J. Hall, Asst. Tax Counsel for State Board of Equalization, Helena, for appellants.

F.F. Haynes, Forsyth, Messrs. Coleman, Jameson & Lamey, James M. Haughey, Billings, for respondents.

Mr. Vralsted and Mr. Haughey argued orally.


ANGSTMAN, Justice.

Plaintiffs obtained a declaratory judgment determining that a part of a building owned by the Northwest Improvement Company and by it leased to plaintiff school district and used for school purposes, is exempt from taxation. Defendants have appealed from the judgment. The facts from which the legal question arises are these:

For many years before 1946 plaintiff school district conducted a grade...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases