YELLOWSTONE PIPE LINE CO. v. ST. BD. OF EQUALIZATION

No. 10069.

358 P.2d 55 (1960)

YELLOWSTONE PIPE LINE COMPANY, a Delaware Corporation, Plaintiff and Respondent, and Cross-Appellant, v. STATE BOARD OF EQUALIZATION of the State of Montana; J.F. Reid, W.J. Winters and E.J. Byrne, as members of and constituting said The State Board of Equalization of the State of Montana; Yellowstone County, Montana, a political subdivision of the State of Montana; C. O. Thompson as Treasurer of said Yellowstone County, Montana; and T.A. Cothron as Assessor of said Yellowstone County, Montana, Defendants and Appellants, and Cross-Respondents. OIL BASIN PIPE LINE COMPANY, a Delaware Corporation, Plaintiff and Respondent, and Cross-Appellant, v. STATE BOARD OF EQUALIZATION of the State of Montana; J.F. Reid, W.J. Winters and E.J. Byrne, as members of and constituting said The State Board of Equalization of the State of Montana; Yellowstone County, Montana, a political subdivision of the State of Montana; C. O. Thompson as Treasurer of said Yellowstone County, Montana; and T.A. Cothron as Assessor of said Yellowstone County, Montana, Defendants and Appellants, and Cross-Respondents.

Supreme Court of Montana.

December 30, 1960.


Attorney(s) appearing for the Case

George T. Bennett, Edward C. Schroeter, Helena, William J. Speare, Billings, for appellants.

George T. Bennett argued orally for appellants.

Toomey & Hughes, Helena, R.C. Hawley and A.T. Smith, Denver, Colo., for respondents.

Edmond G. Toomey, Michael J. Hughes, Helena A.T. Smith, Denver, Colo., argued orally for respondents.


HARRISON, Chief Justice.

In this cause a rehearing was granted and it appearing that the opinion heretofore promulgated herein should be redrafted, the same is hereby withdrawn and the following opinion substituted therefor.

This is an appeal by the State Board of Equalization from a judgment of the district court of the thirteenth judicial district whereby assessments by the State Board of Equalization for ad valorem tax purposes of the property of two oil...

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