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MONTANA DEACONESS HOSPITAL v. CASCADE COUNTY

No. 12599.

521 P.2d 203 (1974)

MONTANA DEACONESS HOSPITAL, a non-profit corporation, and Picker Corporation, a New York Corporation, Plaintiffs and Respondents, v. CASCADE COUNTY, a body politic of the State of Montana et al., Defendants and Appellants.

Supreme Court of Montana.

Decided April 17, 1974.

Attorney(s) appearing for the Case

J. Fred Bourdeau, County Atty., Michael T. Greely, Deputy County Atty. argued, Great Falls, for appellants.

Church, Harris, Johnson & Williams, Earl J. Hanson argued, and Robert P. Goff argued, Great Falls, for respondents.

Cure & Borer, Great Falls, for amicus curiae.

HASWELL, Justice.

This is an action to recover taxes paid to the defendant Cascade County on certain personal property used exclusively for hospital purposes under a lease agreement between the plaintiffs. The Hon. R.J. Nelson, district judge, granted plaintiffs' motion for summary judgment. From this judgment, the County appeals.

Plaintiff, Montana Deaconess Hospital, is a nonprofit hospital in Great Falls, Montana. The hospital leased certain X-ray equipment...

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