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CENEX v. BOARD OF COM'RS FOR YELLOWSTONE

No. 97-164.

941 P.2d 964 (1997)

CENEX, INC., Plaintiff and Appellant, v. BOARD OF COMMISSIONERS FOR YELLOWSTONE COUNTY, acting through the Chairperson, Mike Mathew and its Members, James A. Ziegler, Sr., and Bill Kennedy, The County OF Yellowstone, The Yellowstone County Treasurer, The Department of Revenue for the State of Montana, and The Yellowstone County Assessor, Defendants & Respondents.

Supreme Court of Montana.

Decided July 2, 1997.

Attorney(s) appearing for the Case

David A. Veeder and Jolane D. Veeder, Veeder Law Firm, Billings, for Appellant.

Dennis Paxinos, Yellowstone County Attorney; Thomas D. Gai, Deputy County Attorney; Billings, for Respondents.

TRIEWEILER, Justice.

The appellant, Cenex, Inc., filed a complaint for declaratory judgment in the District Court for the Thirteenth Judicial District in Yellowstone County in which Yellowstone County and various County officials were named as defendants. Cenex sought a determination that it was entitled to a property tax reduction as an expanding industry. Cenex and the Board of Commissioners for Yellowstone County filed motions for summary judgment. After a hearing...

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