Belknap Realty Co. v. Simineo

In this action the plaintiff, a Montana corporation, seeks to recover from the defendants the sum of $436.72, with interest, for taxes alleged by it to have been paid under protest.

After setting forth the corporate capacity of the plaintiff and defendant county aiid the official position of the defendant treasurer, the complaint alleges that plaintiff is the owner of certain lots located in the city of Billings, which the county assessor in making the assessment for 1921 valued at $163,700, when in truth and fact their actual value did not exceed $140,000; that the valuation thereof for…