Cyprus Mines Corp. v. Madison County

The Department of Revenue of the State of Montana (Department) appeals from the judgment of the district court, Madison County. At issue is respondent’s net proceeds of mines tax, a tax in lieu of “ad valorem” property tax on net proceeds of its mines. Pfizer v. Madison County, 161 Mont. 261, 505 P.2d 399. The court, sitting without a jury, found plaintiff taxpayer was compelled to pay excess taxes when certain deductions on its net proceeds of mines statement were disallowed. The court ordered the treasurer of Madison County to refund the excess taxes.

Plaintiff is Cyprus Mines Corporation…