Jefferson v. Big Horn County
Montana Supreme Court
300 Mont. 284 (2000)

- Written by Josh Lee, JD
Facts
Members of the Crow Indian tribe (plaintiffs) filed a lawsuit against Big Horn County and the State of Montana (defendants) in 1989, claiming that their property should be exempt from property taxes. The trial court agreed and ordered a refund of property taxes paid under protest. The trial court also stated that the property was exempt from taxes in the future. In 1997, Big Horn County requested the court to partially vacate the judgment under Rule 60(b). The trial court did not rule on the motion, and the motion was deemed denied after a period of time. A few months later, Big Horn County filed a motion to dissolve the injunction, arguing that the United States Supreme Court had determined such property to be eligible for property taxation. The trial court granted the motion and dissolved the part of the order that granted future tax-exempt status. The Crow Indian tribe members appealed.
Rule of Law
Issue
Holding and Reasoning (Regnier, J.)
Dissent (Trieweiler, J.)
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