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ALBRIGHT v. STATE, BY AND THROUGH STATE

No. 96-704.

933 P.2d 815 (1997)

Raymond and M.A. ALBRIGHT, et al., Plaintiffs, Respondents, and Cross-Appellants, v. STATE of Montana, By and Through the STATE of Montana, and the Montana Department of Revenue, et al., Respondents and Appellants.

Supreme Court of Montana.

Decided February 27, 1997.

Attorney(s) appearing for the Case

David W. Woodgerd (argued), R. Bruce McGinnis, Deborah Harten, Brendan R. Beatty, Patrick N. Dringman, Tax Counselors; Special Assistant Attorneys General; Montana Department of Revenue; Helena, MT, for Respondents and Appellants.

Larry G. Schuster (argued), and Jerry W. Schuster; Attorneys at Law; Great Falls, MT, for Plaintiffs, Respondents.

David J. Patterson; University of Montana; School of Law; Missoula, MT, (Montana Association of Counties), J. Cort Harrington, Jr.; Attorney at Law; (Montana County Treasurers Association), Allen B. Chronister; Chronister, Moreen & Larson; (Montana Education Association), David L. Nielsen; Helena City Attorney; (Montana League of Cities and Towns), Janice Frankino Doggett and Lance Melton; (Montana School Boards Association), Geralyn Driscoll; Montana Office of Public Instruction; Helena, MT (Montana Superintendent of Public Instruction), for Amici Curiae.

TRIEWEILER, Justice.

On December 30, 1993, a group of Montana taxpayers commenced a class action suit in the District Court for the Eighth Judicial District in Cascade County to challenge the constitutionality of the statewide reappraisal of all residential and commercial property conducted by the Montana Department of Revenue (Department) pursuant to § 15-7-111, MCA. The taxpayers filed fifteen motions for partial summary judgment, and the

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