HEDDEN-EMPIRE LTD. v. DEPT. OF REVENUE

No. 90-028.

793 P.2d 828 (1990)

HEDDEN-EMPIRE LIMITED PARTNERSHIP, Plaintiff and Appellant, v. DEPARTMENT OF REVENUE, STATE OF MONTANA, Yellowstone County, and County Treasurer of Yellowstone County, Defendants and Respondents.

Supreme Court of Montana.

Decided June 5, 1990.


Attorney(s) appearing for the Case

Charles E. Snyder, Billings, for plaintiff and appellant.

Larry G. Schuster, Dept. of Revenue, Helena, Anne Sheehy, Deputy County Atty., Billings, for defendants and respondents.


WEBER, Justice.

This appeal arises from an order by the District Court, Thirteenth Judicial District, Yellowstone County, Montana, dismissing plaintiff's complaint for lack of subject matter jurisdiction. Plaintiff appeals. We affirm.

The sole issue presented for review is whether the District Court erred in dismissing plaintiff's complaint for lack of subject matter jurisdiction.

Plaintiff Hedden-Empire Limited Partnership is the owner of commercial...

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