Smith v. City of Bozeman

This is an appeal by the City of Bozeman from a judgment of the district court restraining the City from valuing, assessing, and levying taxes based upon an assessment for improvements done in Special Improvement District No. 421, and further, ordering the taxes previously paid under the assessment returned to the plaintiffs with interest at six percent.

Three separate suits were filed by the plaintiffs, residents of the improvement district, to recover the assessments paid under protest and to have the assessments levied against their respective properties declared null and void and not a…