Legal Opinion
Powder River County v. State
Montana Supreme Court
Decided November 21, 2002No. 00-226, 00-227 & 00-340PublishedCited by 48 opinions
1Opinion of the CourtJustice Rice
¶1 Plaintiffs, four counties and two individual taxpayers, instituted two declaratory judgment actions in 1993, challenging the validity of the local government severance tax on net proceeds of oil and natural gas and of the coal gross proceeds tax established by House Bill 28 (HB 28), passed by the Legislature in Special Session in June 1989. The two actions, one filed in Rosebud County (Supreme Court Cause No. 00-226) and the other in Powder River County (Supreme Court Cause No. 00-340), contained identical parties and verbatim Complaints, and the Sixteenth Judicial District Court, Powder…
2Cases cited54 opinions
- Martin v. Hunter's LesseeSupreme Court of the United States · 1816
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- Pacific Express Co. v. SeibertSupreme Court of the United States · 1892
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3Cited by48 opinions
- Greater Missoula Area Federation of Early Childhood Educators & Related Personnel v. Child Start, Inc.Montana Supreme Court · 2009
- Chipman v. Northwest Healthcare Corp.Montana Supreme Court · 2012
- Kottel v. StateMontana Supreme Court · 2002
- Montana Cannabis Industry Ass'n v. StateMontana Supreme Court · 2016
- Ballas v. Missoula City Board of AdjustmentMontana Supreme Court · 2007
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