State Ex Rel. Conrad v. Managhan

This is an original proceeding seeking a declaratory judgment and ancillary relief by injunction or other appropriate writ to compel valuation and assessment of timberlands for taxation in five counties of northwestern Montana as directed by the State Board of Equalization and to prohibit county tax officials from employing a different valuation and assessment.

Relators are ten owners of timberlands located in one or more of the five counties involved. They have brought the instant class action on behalf of themselves and all other owners of timberlands in the five counties. Bespondents are…