WEBER, Justice.
In 1982, pursuant to its self-government powers, the City of Billings (Billings) passed ordinance 82-4474 (4474), which imposed an annual tax on all persons and entities doing business within Billings. Mr. Brueggemann and the Yellowstone County Bar Association (Bar) challenged the constitutionality of the ordinance. After cross motions for summary judgment, the Yellowstone County District Court granted Billings' motion, but, in doing so, first severed...
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