Mitchell v. Glacier County

¶1 Elaine Mitchell, a resident of Glacier County, began paying her property taxes under protest in 2015 in response to an independent audit that revealed deficiencies in the County’s budgeting and accounting practices. Mitchell, on behalf of herself and other County residents, sued the County over its alleged financial mismanagement and the State over its failure to take legal action against the County. The District Court dismissed the suit on the ground that Mitchell and the putative class (collectively Taxpayers) did not have standing to sue either the County or the State. Taxpayers appeal.…