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STATE BOARD OF EQUALIZATION v. KOCH

No. 10908.

407 P.2d 373 (1965)

The State of Montana on relation of the STATE BOARD OF EQUALIZATION et al., Plaintiff and Respondent, v. W. F. KOCH, as County Assessor of the County of Yellowstone et al., Defendant and Appellant.

Supreme Court of Montana.

November 9, 1965.

Attorney(s) appearing for the Case

William A. Douglas (argued), Helena, for appellant.

John L. Adams, Jr., Billings, Harold F. Hanser (argued), Billings, for respondent.

CASTLES, Justice.

This is an appeal from a dismissal of the case by the District Court of the Thirteenth Judicial District, Yellowstone County, and is a sister case to State ex rel. State Board of Equalization v. Koch, 145 Mont. 474, 401 P.2d 765, decided May 12, 1965.

Appellants, the State Board of Equalization, brought an action for a declaratory judgment against the County Assessor, County Clerk and Recorder, and the Board...

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