Mountain Water Co. v. State, Department of Revenue

¶1 Appellant Department of Revenue (Department) appeals from the entry of summary judgment by the First Judicial District Court, Lewis and Clark County, in favor of Appellee Mountain Water Company (“Mountain Water” or “Company”), declaring that the City of Missoula (City) shall be assessed and be responsible for property taxes accruing on Mountain Water’s property during the pendency of the City’s action to condemn the property, and that such taxes paid by Mountain Water must be refunded by the Department with applicable statutory interest. We reverse, and address the following issue:

Did the…