Legal Opinion

Butte Electric Railway Co. v. McIntyre

Montana Supreme Court

Decided June 17, 1924No. 5,498PublishedCited by 10 opinions

1Opinion of the CourtJustice Holloway

This action was instituted to recover taxes paid under protest. A general demurrer to the complaint was overruled, and •the defendant, declining to plead further, suffered judgment to be entered against him, and appealed therefrom.

In paragraphs 4, 5, 6 and 7 of the complaint it is alleged that the county assessor of Silver Bow county arbitrarily classified plaintiff’s property under class 7, giving it a taxable value of $90,020, whereas it should have been assigned to class 2, with a taxable value of $45,010; that plaintiff applied to the county board of equalization for a reclassification,…

2Cases cited4 opinions

  1. Hilger v. MooreMontana Supreme Court · 1919
  2. Belknap Realty Co. v. SimineoMontana Supreme Court · 1923
  3. Johnson v. County of LincolnMontana Supreme Court · 1915
  4. State ex rel. Galles v. Board of County CommissionersMontana Supreme Court · 1919

3Cited by10 opinions

  1. State Ex Rel. Coffey v. District CourtMontana Supreme Court · 1925
  2. Yellowstone Bank v. State Board of EqualizationMontana Supreme Court · 1960
  3. Vail v. Custer CountyMontana Supreme Court · 1957
  4. Hiland Crude, LLC v. StateMontana Supreme Court · 2018
  5. Northern Pacific Railway Co. v. Musselshell CountyMontana Supreme Court · 1934

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