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BROWN v. HART

No. 84-265.

692 P.2d 14 (1984)

Mathew BROWN, Plaintiff and Appellant, v. Fern HART, Missoula County Clerk and Recorder, County Treasurer; Robert Palmer and Barbara Evans, Missoula County Commissioners; et al., Defendants and Respondents.

Supreme Court of Montana.

Decided December 6, 1984.

Rehearing Denied January 4, 1985.

Attorney(s) appearing for the Case

Tipp, Hoven, Skjelset & Frizzell, Missoula, for plaintiff and appellant.

Robert L. Deschamps, III, County Atty., Milodragovich, Dale & Dye, Missoula, for defendants and respondents.

HASWELL, Chief Justice.

This is an appeal by plaintiff from the Missoula County District Court's denial of his claim for rescission of a tax deed issued by the County to defendant Bruce Blotkamp. The sole question on appeal is whether Montana's tax collection laws governing real estate apply to improvements located on tax-exempt lands.

In 1976, Mathew Brown purchased a log cabin located on Forest Service land. He did...

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