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MISSOULA RURAL FIRE DIST. v. MISSOULA COUNTY

No. 86-19.

720 P.2d 1170 (1986)

MISSOULA RURAL FIRE DISTRICT, Missoula Rural Volunteer Firemen's Association, and Van W. Tarr, Plaintiffs and Appellants, v. MISSOULA COUNTY, Defendant and Respondent.

Supreme Court of Montana.

Decided June 19, 1986.

Attorney(s) appearing for the Case

M. Richard Gebhardt, Ronan, for plaintiffs and appellants.

Robert L. Deschamps, III, Co. Atty., Missoula, for defendant and respondent.

GULBRANDSON, Justice.

Plaintiffs, Van Tarr, the Missoula Rural Fire District, and the Missoula Rural Volunteer Fireman's Association appeal a Missoula County District Court order granting summary judgment to respondent Missoula County. No facts are disputed and the sole issue on appeal is whether § 7-33-2314, MCA, exempts volunteer firefighters from paying the general road tax authorized by § 7-14-2501, MCA. We hold that there is no such exemption and, accordingly...

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