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YELLOWSTONE BANK v. STATE BOARD OF EQUALIZATION

No. 10024.

351 P.2d 904 (1960)

YELLOWSTONE BANK, Columbus, Montana, a corporation, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION of the State OF MONTANA; and J. F. Reid, W. J. Winters, and E.J. Byrne, as members of and constituting the said State Board of Equalization of the State of Montana, Defendants, Stillwater County, Montana, a municipal corporation and political subdivision of the State of Montana; Alice Marvin, as county treasurer of said Stillwater County, Montana, a municipal corporation; The Stillwater County, Montana, Board of Equalization; and Harry T. Brown, Ernie Hudson and Ted Keating, as members of the Stillwater County, Montana, Board of County Commissioners, and ex-officio members of and constituting the said Stillwater County, Montana, Board of Equalization, Defendants and Appellants.

Supreme Court of Montana.

Decided April 29, 1960.

Dissenting opinion filed May 4, 1960.

Attorney(s) appearing for the Case

Henry I. Grant, Jr., County Atty., Columbus, for appellants.

E.A. Blenkner, Columbus, Wesley W. Wertz, Helena, for respondent. Wesley W. Wertz argued orally.

W.W. LESSLEY, District Judge, sitting in place of HARRISON, Chief Justice.

This is an appeal from a judgment entered in the District Court of the Thirteenth Judicial District in favor of the plaintiff, Yellowstone Bank of Columbus and against the defendants, Stillwater County, et al.

In this cause, the plaintiff and respondent Bank (hereinafter simply referred to as respondent), after assessment of its surplus by the Stillwater County assessor at 30 percent...

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