Property owner brought declaratory judgment action seeking determination that city was responsible for property taxes accruing on property during pendency of city’s condemnation action.
The District Court granted summary judgment in favor of property owner. Department of Revenue appealed.
The Supreme Court of Montana held that city was not statutorily responsible for property taxes accruing on property during pendency of city’s condemnation action. Statute at issue provided that property taxes were prorated once condemnor actually took possession of property, and property owner continued to possess property during pendency of condemnation action.