Evans Products Co. v. Missoula County

Missoula County and the State Department of Revenue appeal from a summary judgment issued by the District Court of the Fourth Judicial District, Missoula County, in which the plaintiff, Evans Products Company, was refunded real property taxes it had paid under protest.

Evans Products Company (Evans) operated a plywood and wood products mill in Missoula County during the tax years 1977, 1978, and 1979.

In 1978 and 1979, Evans received a tax assessment list, stating that the market value for Evans’ buildings was $396,050, and the taxable value was $33,862. Evans paid both the 1978 and 1979 taxes…