Eagle Communications, Inc. v. Treasurer of Flathead County

Eagle Communications, Inc. (Eagle) appeals from the order of the Eleventh Judicial District Court, Flathead County, denying Eagle’s motion for an order compelling the Flathead County Treasurer (Treasurer) to join in a settlement agreement and dismissing Eagle’s action for recovery of 1980 taxes. We affirm.

The issues are:

1. Whether Section 15-1-402, MCA, before amendment in 1981, required initiation of a separate lawsuit for each tax year in which the taxpayer alleged the tax unlawful, regard less of whether a lawsuit challenging the previous year’s tax was pending at the time the next year’s…