Kottel v. State

I. INTRODUCTION

¶1 Appellants Deborah. Kottel and Albert Tuss (hereinafter Taxpayers) appeal an order of the Eighth Judicial District Court, Cascade County, granting summary judgment to the Respondents State of Montana, Cascade County Treasurer, and Cascade County Commissioners (hereinafter State) on the issue of the constitutionality of § 20-25-439(1), MCA. We affirm.

¶2 We address the following issues on appeal:

¶3 1. Did the District Court err in holding that, for purposes of this case, equal protection analysis and the requirements of Article VIII, Sections. 1 and 3, are the same?

¶4 2. Did…