Yellowstone Bank v. State Board of Equalization

HONORABLE W. W. LESSLEY, District Judge, sitting in place of MR. CHIEF JUSTICE HARRISON,

delivered the Opinion of the Court.

This is an appeal from a judgment entered in the District Court of the Thirteenth Judicial District in favor of the plaintiff, Yellowstone Bank of Columbus and against the defendants, Stillwater County, et al.

In this cause, the plaintiff and respondent Bank (hereinafter simply referred to as respondent), after assessment of its surplus by the Stillwater County assessor at 30 percent, paid its tax under protest; subsequently, it filed its complaint and later its amended…