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KRUSE v. CASCADE COUNTY

No. 90-152.

796 P.2d 568 (1990)

Arnold F. KRUSE and Patricia Kruse, Plaintiffs and Appellants, v. CASCADE COUNTY, a Municipal Corporation of the State of Montana, Dick Michelotti, Treasurer, Cascade County and the Department of Revenue, State of Montana, Defendants and Respondents.

Supreme Court of Montana.

Decided August 7, 1990.

Attorney(s) appearing for the Case

Dirk Larsen, Larsen and Neill, Great Falls, for plaintiffs and appellants.

Larry G. Schuster, Dept. of Revenue, Property Assessment Div., Helena, for defendants and respondents.

HARRISON, Justice.

Arnold and Patricia Kruse appeal the judgment of the Eighth Judicial District Court of Cascade County holding that the Montana Department of Revenue and Cascade County had legal authority to impose back taxes on real property owned by the Kruses. Because they did not prevail in their case, the District Court also denied the Kruses' request for attorney's fees and costs pursuant to § 25-10-711, MCA. We affirm the District Court judgment.

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