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INMAN v. FARMERS NAT. CO.

No. 89-302.

783 P.2d 1328 (1989)

Robert INMAN, d/b/a B & B Auction Sales and Service, Plaintiff and Respondent, v. FARMERS NATIONAL COMPANY; First Security Bank of Havre; Duane "Bud" Anderson; Jardine Stephenson, Blewett & Weaver, P.C.; Blaine County, Montana; Pollination Techniques, Inc.; Farmer's Union Oil Co. of Chinook; Milk River Production Credit Assoc.; Aetna Life Ins. Co.; John Schwarz; General Agriculture Corp.; Montana Agriculture II Limited Partnership; Montana Agriculture III Limited Partnership; Golden Bull Cattle Co., Inc.; and John Does 1 through 20, Defendants and Appellants.

Supreme Court of Montana.

Decided December 6, 1989.

Rehearing Denied January 16, 1990.

Attorney(s) appearing for the Case

Donald A. Ranstrom, Blaine County Atty., Chinook, for Blaine County.

Robert G. Michelotti, Jr., Crowley, Haughey, Hanson, Toole & Dietrich, Billings, Glen A. Burbridge; Kutak, Rock & Campbell, Denver, for Aetna Life Ins. Co.

Greg A. Luinstra, K. Dale Schwanke, Jardine, Stephenson, Blewett & Weaver, Great Falls, for Schwarz; Jardine, et al., Pollination Techniques, Gen. Agriculture Corp., Montana Agriculture, Golden Bull.

Brian Lilletvedt, James M. Kaze; Bosch, Kuhr, Dugdale, Warner, Martin & Kaze, Havre, for Anderson.

Gregory G. Murphy, Moulton, Bellingham, Longo & Mather, Billings, for Farmers Nat. Co.

Chris R. Young, Morrison, Young Law Firm, Havre, Kevin C. Meek, Alexander, Baucus & Linnell, Great Falls, for Milk River Production Credit.

Dan Johnson, Farmer's Union, Chinook.

HARRISON, Justice.

This action arises out of efforts by Blaine County to collect delinquent personal property taxes from respondents, Pollination Technics, Inc.; John Schwarz; General Agriculture Corporation; Montana Agriculture II Limited Partnership; and Golden Bull Cattle Company, Inc. (the Schwarz Group). The Seventeenth Judicial District, Blaine County, granted summary judgment in favor of respondents holding that Blaine County could not claim a tax lien on auction...

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