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CYPRUS MINES CORP. v. MADISON COUNTY

No. 13524.

560 P.2d 1342 (1977)

CYPRUS MINES CORPORATION, a corporation, Plaintiff and Respondent, v. MADISON COUNTY, a political subdivision of the State of Montana, et al., Defendants and Appellants.

Supreme Court of Montana.

Submitted January 17, 1977.

Attorney(s) appearing for the Case

R. Bruce McGinnis argued, Helena, for defendants and appellants.

Kline & Niklas, John R. Kline argued, Helena, for plaintiff and respondent.

DALY, Justice.

The Department of Revenue of the State of Montana (Department) appeals from the judgment of the district court, Madison County. At issue is respondent's net proceeds of mines tax, a tax in lieu of "ad valorem" property tax on net proceeds of its mines. Pfizer v. Madison County, 161 Mont. 261, 505 P.2d 399. The court, sitting without a jury, found plaintiff taxpayer was compelled to pay excess taxes when certain...

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