HOLLY SUGAR v. DEPARTMENT OF REVENUE

No. 91-108.

830 P.2d 76 (1992)

HOLLY SUGAR CORPORATION, Plaintiff and Appellant, v. THE DEPARTMENT OF REVENUE OF the STATE OF MONTANA; the state of Montana; the County of Richland; the Treasurer of Richland County; the Assessor of Richland County; High School District No. 1, Richland County; District No. 5, Richland County; Board of Trustees, High School District No. 1, Richland County; Board of Trustees District No. 5, Richland County; Superintendent of Schools, Sidney Public Schools; and Superintendent of Schools, Richland County, Defendants and Respondents.

Supreme Court of Montana.

Decided April 9, 1992.


Attorney(s) appearing for the Case

James P. Sites Argued, Crowley, Haughey, Hanson, Toole and Dietrich, Billings. for plaintiff and appellant.

Phillip N. Carter Argued, Koch and Carter, Sidney; David Woodgerd, Chief Legal Counsel, Dept. of Revenue, Helena, for defendants and respondents.


HUNT Justice.

Plaintiff/appellant (hereinafter "taxpayer") brought a declaratory judgment action in District Court pursuant to § 15-1-406, MCA, alleging that certain property taxes levied against the taxpayer were "illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax." Taxpayer alleged that the requirements of § 15-10-412(9), MCA, were not satisfied by the taxing authority. The District Court did not consider the...

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