MEMORANDUM OPINION
BATTIN, Chief Judge.
The issue presented by the parties' cross motions for summary judgment is whether a tax deed purporting to convey mineral rights is effective against a prior reservation of mineral rights by deed. Because it is well-settled in Montana that minerals in place may not be taxed, we conclude that the tax deed does not convey the mineral rights. The minerals thus belong to the defendants.
I. FACTUAL BACKGROUND<...
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