MUSSELSHELL COUNTY v. YELLOWSTONE COUNTY

No. DA 12-0267.

291 P.3d 579 (2012)

2012 MT 292

MUSSELSHELL COUNTY, a Political Division of the State of Montana, Plaintiff and Appellant, v. YELLOWSTONE COUNTY, a Political Division of the State of Montana; and State of Montana ex rel. Department of Revenue, Defendants and Appellees.

Supreme Court of Montana.

Decided December 18, 2012.


Attorney(s) appearing for the Case

For Appellant: R. Allan Payne , Marc G. Buyske ; Doney Crowley Payne Bloomquist P.C., Helena, Montana.

For Appellees: Daniel L. Schwarz , Chief Deputy Yellowstone County Attorney, Billings, Montana, Teresa G. Whitney , Special Assistant Attorney General, Montana Department of Revenue, Helena, Montana.


Chief Justice MIKE McGRATH delivered the Opinion of the Court.

¶ 1 Musselshell County appeals from the District Court's order entered February 3, 2012, affirming the Montana Department of Revenue's apportionment of the coal gross proceeds tax from the Bull Mountains Mine. We affirm.

¶ 2 Musselshell County presents the following issues for review:

¶ 3 Issue One: Whether the District Court erred in affirming the Montana Department of Revenue...

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