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SAMSON v. STATE

No. 97-066.

948 P.2d 232 (1997)

Richard R. SAMSON, et al., Plaintiffs and Appellants, v. STATE of Montana, et al., Defendants and Respondents.

Supreme Court of Montana.

Decided November 4, 1997.

Attorney(s) appearing for the Case

Philip E. Roy, Great Falls, for Plaintiffs and Appellants.

David W. Woodgerd and Brendan R. Beatty; Special Assistant Attorneys General; Office of Legal Affairs; Department of Revenue; Helena, for Defendants and Respondents.

REGNIER, Justice.

In July 1996, plaintiff and appellant Richard Samson and several other Montana property owners and taxpayers (collectively referred to herein as "Taxpayers") filed a declaratory judgment action with the First Judicial District Court in Lewis and Clark County, against the State of Montana, its Department of Revenue and Attorney General, and all fifty-six Montana Counties (collectively referred to herein as "Department"). The Taxpayers request class...

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