Roundup National Bank v. Department of Revenue

This is an appeal from an order entered in the District Court of Lewis and Clark County, granting respondents’ motion for change of venue.

On May 20, 1976, appellant paid certain taxes under protest to the county treasurer of Musselshell County. The taxes were paid pursuant to an audit conducted by the Department of Revenue which reassessed the appellant’s tax liability for the tax years 1969-1973.

This action was filed on July 2, 1976, pursuant to section 84-4502, R.C.M.1947, in the District Court, Lewis and Clark County, seeking a recovery of the taxes paid under protest. On August 3, the…