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BOZEMAN DEACONESS FOUNDATION v. FORD

No. 11257.

439 P.2d 915 (1968)

BOZEMAN DEACONESS FOUNDATION, a Montana non-profit corporation, Plaintiff and Respondent, v. Ethel FORD, as county Treasurer of Gallatin County, Montana, Ralph K. Aaker, Ralph Armstrong and Leslie Anderson, as County Commissioners for Gallatin County, Montana, Charles W. Sorenson, as County Assessor of Gallatin County, Montana and State Board of Equalization of the State of Montana, Defendants and Appellants.

Supreme Court of Montana.

Decided April 23, 1968.

Attorney(s) appearing for the Case

McKinley Anderson, Jr., William E. Gilbert, (argued), Bozeman, for defendants and appellants.

Morrow & Nash, James H. Morrow, Jr., (argued), Edmund Paul Sedivy, (argued), Bozeman, Alfred Dougherty, (argued), Helena, for plaintiff and respondent.

Hon. CHARLES LUEDKE, District Judge sitting in place of Mr. Chief Justice JAMES T. HARRISON, delivered the Opinion of the Court.

By this action Bozeman Deaconess Foundation, as owner and operator of Hillcrest Homes, a home for the aged, sought recovery of 1965 taxes assessed on approximately 21 acres of land occupied and used by that facility. Such taxes were paid under protest and in response to timely action taken, the...

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