Montana Deaconess Hospital v. Cascade County

This is an action to recover taxes paid to the defendant Cas cade County on certain personal property under a lease agreement between the plaintiffs. The Hon. R. J. Nelson, district judge, granted plaintiffs’ motion for summary judgment. From this judgment, the County appeals.

Plaintiff, Montana Deaconess Hospital, is a nonprofit hospital in Great Falls, Montana. The hospital leased certain X-ray equipment from the coplaintiff, Picker Corporation, under an agreement for a stipulated monthly rental. In addition the hospital was required to reimburse the Picker Corporation for any taxes assessed…