OEA Research, Inc. v. McGee

I dissent.

The taxpayers contend that a valid and timely assessment each year as required by Section 15-8-201, MCA, is indispensable to the levy of a tax. They rely essentially on our decision of Butte Country Club v. Dept. of Revenue (1980), 186 Mont. 424, 608 P.2d 111. In that case, the Department of Revenue through its agent had delivered to Butte Country Club a 1978 assessment in August which purported to increase the assessment value of the Country Club’s property. We said in that case that the word “must” in Section 15-8-201 was mandatory and that the late issuance of the assessment by…