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STATE EX REL. CONRAD v. MANAGHAN

No. 12072.

485 P.2d 948 (1971)

State of Montana ex rel. Ed CONRAD et al., Relators, v. Ray MANAGHAN, Assessor of Flathead County, Montana et al., C.W. Reynolds, as Assessor of Lake County, Montana et al., Kay Ruth Baenen, as Assessor of Lincoln County, Montana et al., Mary K. Noonan, as Assessor of Mineral County, Montana et al., Paul J. Farlan, as Assessor of Sanders County, Montana et al., John C. Alley, J. Morley Cooper and Ray J. Wayrynen as Members of Board of Equalization et al., Respondents.

Supreme Court of Montana.

Decided June 7, 1971.

Attorney(s) appearing for the Case

Risken & Scribner, A. William Scribner, argued, Helena, Robert N. Helding, argued, Missoula, for relators.

William A. Douglas, County Atty., argued, Libby, M. Dean Jellison, argued, Kalispell, E. Jene Bell argued, State Bd. of Equalization, Helena, James Oleson, County Atty., Kalispell, Richard P. Heinz, County Atty., Polson, Walter T. Murphy, County Atty., Superior, Alex C. Morrison, County Atty., Thompson Falls, for respondents.

PER CURIAM:

This is an original proceeding seeking a declaratory judgment and ancillary relief by injunction or other appropriate writ to compel valuation and assessment of timberlands for taxation in five counties of northwestern Montana as directed by the State Board of Equalization and to prohibit county tax officials from employing a different valuation and assessment.

Relators are ten owners of timberlands located in one or more of the five counties involved...

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