Missoula Rural Fire District v. Missoula County

Plaintiffs, Van Tarr, the Missoula Rural Fire District, and the Missoula Rural Volunteer Fireman’s Association appeal a Missoula County District Court order granting summary judgment to respondent Missoula County. No facts are disputed and the sole issue on appeal is whether Section 7-33-2314, MCA, exempts volunteer firefighters from paying the general road tax authorized by Section 7-14-2501, MCA. We hold that there is no such exemption and, accordingly, we affirm.

Appellant Van Tarr is a volunteer firefighter for the Missoula Rural Fire District. He owns real property in Missoula Comity…