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POWDER RIVER COUNTY v. STATE

Nos. 00-226, 00-227, 00-340.

60 P.3d 357 (2002)

312 Mont. 198

2002 MT 259

POWDER RIVER COUNTY; Big Horn County; Phillips County; Rosebud County; Bud Fletcher, a taxpayer in Powder River County; and James V. Schiffer, a taxpayer in Rosebud County, Plaintiffs and Appellants, v. The STATE of Montana and the Department of Revenue of the State of Montana, Defendants and Respondents, and Western Energy Company, et al., Intervenors and Respondents.

Supreme Court of Montana.

Decided November 21, 2002.

Attorney(s) appearing for the Case

For Appellants: Larry G. Schuster (argued), Attorney at Law, Great Falls, Montana.

For Respondents: Stephen R. McCue (argued) and David Woodgerd, Tax Counsel, (Department of Revenue), Elizabeth S. Baker (argued), Hughes, Kellner, Sullivan & Alke, Helena, Montana (Intervenors).

Justice JIM RICE delivered the Opinion of the Court.

¶ 1 Plaintiffs, four counties and two individual taxpayers, instituted two declaratory judgment actions in 1993, challenging the validity of the local government severance tax on net proceeds of oil and natural gas and of the coal gross proceeds tax established by House Bill 28 (HB 28), passed by the Legislature in Special Session in June 1989. The two actions, one filed in Rosebud

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