§ 27-8-102

Citation: § 27-8-102
Parent Document: Donaldson v. State of Montana, 2012 MT 288 (2012)
Jurisdiction: Montana (state)
Effective Date: 2012-12-17
Original Source: https://www.courtlistener.com/opinion/889962/donaldson-v-state-of-montana/ ↗

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the failure to identify particular sections of the Tax-Property article of the
       Code is really not telling in this case. Spates has challenged the system of
       taxation authorized by law, which includes those sections defining terms,
       imposing the property tax, determining the kinds of property to be taxed,
       establishing the method of assessment, and providing for the collection of
       the tax. Given the nature of his attack, it would, as he contends, be well-
       nigh impossible, and quite unnecessary in our view, to pick through the
       entire Tax Code and identify only those specific statutes or parts of statutes
       that directly support the system he challenges. Spates, 590 A.2d at 1077.

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