Mountain Water v. Department of RevenueAnnotate this Case
The Montana Supreme Court reversed the district court's order of a refund to Mountain Water and assessment of property taxes against the City of Missoula. The court held that section 70-30-315, MCA, selects a different date for purposes of designating the person who shall be assessed the property taxes in condemnation situations, requiring the condemnor to be assessed earlier in time than the general tax statutes would normally require, thus effectuating a unique proration of taxes as between condemnation parties. The statute simply established a tax proration date that is more favorable to condemnees than under general law, and provided no additional or alternate process to accompany this simple adjustment. In this case, Mountain Water retains responsibility for actual payment of the property taxes for the period it possesses the property, until the taking occurs.