Lingscheit v. Cascade County

I dissent from the opinion of the majority.

This case was dismissed by summary judgment for the wrong legal reasons. The majority treats it as if it went to trial and failed for lack of proof.

In plaintiff’s affidavit in opposition to the Department of Revenue’s motion for summary judgment, he pointed out that he owned the property in question from January 1, 1986, through November 24, 1987, but that it was not until late 1987, after he could no longer file an appeal under § 15-1-402, MCA, that he learned about the illegal and erroneous manner in which his property had been appraised. In late…