(DOWNLOAD) "State Ex Rel. Board of Equal. v. Vanderwood" by Supreme Court of Montana ~ Book PDF Kindle ePub Free
eBook details
- Title: State Ex Rel. Board of Equal. v. Vanderwood
- Author : Supreme Court of Montana
- Release Date : January 14, 1965
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
The State Department of Revenue appeals from a judgment of the Powell County District Court declaring the sprinkler systems of the rancher-taxpayers were exempt from personal property taxes by virtue of section 84-206, R.C.M. 1947. Based upon constitutional considerations not discussed or considered by either party, nor presented to the District Court, we determine that the exemption must fail because at the time section 84-206 was passed, the legislature did not have the constitutional authority to allow such an exemption. The statute was never validated in this regard.
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