Lewis & Clark v. State, Dept. of Commerce

The Department of Commerce and Department of Revenue appeal a Lewis and Clark County District Court judgment in favor of Lewis and Clark County.

Two issues are presented on appeal:(1) Whether the District Court erred in determining that under Section 61-3-536, MCA, the State must reimburse the County for revenue lost by the County’s erroneous calculation under the statute?(2) Whether the District Court erred in granting the County’s request for a declaratory judgment?

We affirm.

In 1981, the Montana Legislature changed the law for taxing automobiles and light trucks from a property tax system to…