BUCHER v. POWELL COUNTY

Nos. 14150, 14130.

589 P.2d 660 (1979)

John BUCHER et al., Plaintiffs and Respondents, v. POWELL COUNTY et al., Defendants and Appellants. Robert JOHNSON, Plaintiff and Respondent, v. ROSEBUD COUNTY et al., Defendants and Appellants.

Supreme Court of Montana.

Decided January 19, 1979.


Attorney(s) appearing for the Case

R. Bruce McGinnis argued, Dept. of Revenue, Helena, John S. Forsythe, County Atty., Forsyth, for defendants and appellants.

Loble, Pauly, Harlen, Picotte & Norris, Lester H. Loble, II argued, Helena, for plaintiffs and respondents.


SHEA, Justice.

The State Department of Revenue appeals from a judgment of the Powell County District Court declaring the sprinkler systems of the rancher-taxpayers were exempt from personal property taxes by virtue of section 84-206, R.C.M. 1947. Based upon constitutional considerations not discussed or considered by either party, nor presented to the District Court, we determine that the exemption must fail because at the time section 84-206 was passed, the legislature...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases