Brown v. Hart

This is an appeal by plaintiff from the Missoula County District Court’s denial of his claim for rescission of a tax deed issued by the County to defendant Bruce Blotkamp. The sole question on appeal is whether Montana’s tax collection laws governing real estate apply to improvements located on tax-exempt lands.

In 1976, Matthew Brown purchased a log cabin located on Forest Service Land. He did not report the change of ownership to the Department of Revenue, and tax bills continued to be sent to Brown’s predecessor in interest, Don Reardon. Brown apparently paid the 1977 taxes and the first…