Anaconda Copper Min. Co. v. Ravalli County
Montana Supreme Court
Appeal from District Court of Ravalli County; R. Lee Mc-Culloch,, Judge. Action by the Anaconda Copper Mining Company against Ravalli County and H. L. Hart, its treasurer, to recover taxes paid under protest. From a judgment for defendants, plaintiff appeals.
Read the full summary
Appeal from District Court of Ravalli County; R. Lee Mc-Culloch,, Judge. Action by the Anaconda Copper Mining Company against Ravalli County and H. L. Hart, its treasurer, to recover taxes paid under protest. From a judgment for defendants, plaintiff appeals. It has been uniformly held that want of statutory notice of an addition to a tax list, or increase in valuation, is waived by appealing for relief or protesting to the board of equalization on learning that the addition or increase in valuation has been made. (1 Cooley on Taxation, 782, 783; Beniston v. Terry, 141 Ind. 677, 41 N. E. 143;…
1Opinion of the CourtJustice Hurly
Plaintiff, for the purpose of listing its property subject to taxation within Ravalli county in the year 1915, delivered to the county assessor a sworn statement thereof as provided by law, and gave the estimated value thereof as $178,515. The assessor increased such estimated value in the sum of $25,500. The plaintiff alleges that the assessor did not give written notice of the change at least ten days prior to the meeting of the county board of equalization, as required by law, and that therefore such increase so made by the assessor was void. The taxes upon such increased valuation…
2Cases cited11 opinions
- Parchen v. ChessmanMontana Supreme Court · 1914
- Adams v. StenehjemMontana Supreme Court · 1915
- Montana Ore Purchasing Co. v. MaherMontana Supreme Court · 1905
- Washoe Copper Co. v. HickeyMontana Supreme Court · 1912
- Western Ranches, Ltd. v. County of CusterMontana Supreme Court · 1903
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Northwestern Fire & Marine Insurance v. PollardMontana Supreme Court · 1925
- Hoehne v. Sherrodd, Inc.Montana Supreme Court · 1983
- Kerr v. SmallMontana Supreme Court · 1941
- H. Earl Clack Co. v. StauntonMontana Supreme Court · 1937
- Treasure State Industries, Inc. v. LeiglandMontana Supreme Court · 1968
8 more not listed; retrieve them via the Exa API.