Western Ranches, Ltd. v. County of Custer
Montana Supreme Court
Appeal from District Court, Custer Gounty; O. H. Loud, Judge. Action by tbe Western. Ranches, Limited, against tbe County of Ouster. From a judgment for defendant, entered on sustaining a demurrer to tbe complaint, plaintiff appeals. Statement oe the Case by the Commissioner Peeparing the Opinion.
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Appeal from District Court, Custer Gounty; O. H. Loud, Judge. Action by tbe Western. Ranches, Limited, against tbe County of Ouster. From a judgment for defendant, entered on sustaining a demurrer to tbe complaint, plaintiff appeals. Statement oe the Case by the Commissioner Peeparing the Opinion. Tbis action was commenced by plaintiff to recover of tbe defendant tbe sum of $975.68 for taxes paid under protest After stating tbe corporate existence of plaintiff and defendant, it is alleged in tbe amended complaint that tbe only property tbe plaintiff owned, claimed, controlled, managed, or…
1Opinion of the Court
MR. COMMISSIONER CALLAWAY
prepared the opinion for the court.
*2811. In cansing plaintiff’s assessment to' be increased, the board of county commissioners, sitting as a board of equalization, assumed to act under Section 3789 of the Political Code, which reads as follows: “During the session of the board of county commissioners it may direct the assessor to assess any taxable property that has escaped assessment, or to add to1 the amount, number or quantity of property when a false or incomplete list has been rendered, and to make and enter new assessments (at the same time canceling previous…
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