Madison County v. State Ex Rel. Public Instruction

¶ 1 The Fifth Judicial District Court, Madison County, entered summary judgment for the Plaintiffs in this declaratory judgment action. We reverse and remand.

¶2 The issue is whether the District Court erred in holding that Madison County is not required to distribute tax revenues collected *448by means of a tax settlement agreement to the State of Montana and other taxing authorities in accordance with statutory levies.

¶3 In August 1992, Cyprus Mines Corporation paid $4,432,584 to the Madison County Treasurer pursuant to a settlement agreement resolving a dispute concerning deficiency tax…