O'SHAUGHNESSY v. WOLFE

No. 83-555.

685 P.2d 361 (1984)

Lawrence P. O'SHAUGHNESSY, Plaintiff and Appellant, v. Roberta WOLFE, Flathead County Treasurer, Joan Deist, Melford Wollan and Henry Oldenburg, Flathead County Commissioners and Department of Revenue, Defendants and Respondents.

Supreme Court of Montana.

Decided August 15, 1984.


Attorney(s) appearing for the Case

Neil Halprin, Missoula, for plaintiff and appellant.

Ted O. Lympus, County Atty. (Jonathon B. Smith, Deputy), Kalispell, Larry G. Schuster, Dept. of Revenue, Helena, for defendants and respondents.


SHEEHY, Justice.

We determine in this cause that the state legislature intended a retroactive effect to be given to its 1981 statutory amendment increasing the rate of interest on delinquent tax payments. We also determine that such retroactive effect offends no state or federal constitutional provision.

Lawrence P. O'Shaughnessey, in 1982, tendered to the county treasurer of Flathead County an amount he calculated would cover interest, penalty and property...

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