Holly Sugar Corp. v. Department of Revenue

Plaintiff/appellant (hereinafter “taxpayer”) brought a declaratory judgment action in District Court pursuant to § 15-1-406, MCA, alleging that certain property taxes levied against the taxpayer were “illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax.” Taxpayer alleged that the requirements of § 15-10-412(9), MCA, were not satisfied by the taxing authority. The District Court did not consider the merits of taxpayer’s contention, as the court granted summary judgment for all defendants on the grounds that the statute of limitations for bringing…