OEA Research, Inc. v. McGee

OEA Research, Inc., Andrew J. Scheet and Virginia M. Scheet appeal from an order of the District Court of Lewis and Clark County quashing a temporary writ of prohibition and dismissing the request for a permanent writ of prohibition. We affirm.

Appellants raise two issues:

1. In the event that annual assessments are not dispatched pursuant to Section 15-8-201, MCA, may the Department of Revenue subsequently assess such escaped property pursuant to Section 15-8-601, MCA?

2. Have appellants been denied due process and equal protection of the laws by an assessment of escaped property?

OEA Research,…