Jefferson v. Big Horn County

4 P.3d 26 (2000)

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Nature of the Case

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Facts

Jefferson (P) an enrolled member of the Crow Tribe, filed an action on behalf of herself and all persons similarly situated against Big Horn County (D) and the State of Montana for declaratory and injunctive relief and a refund of property taxes paid. Ps that the court declare D without jurisdiction to tax property owned by P, enjoin D from taxing that property, and direct D to refund all taxes collected on that property. Ps filed a motion for partial summary judgment. Eventually, the District Court granted summary judgment in favor of the Crow Tribal Members, stating: All authority cited to this Court that governs taxation of the property in question is based on the General Allotment Act. P's land is not and never has been subject to the General Allotment Act. Therefore, Ds cannot tax Ps' land because the General Allotment Act does not apply to that land. The District Court required D to refund taxes paid under protest and remove the Crow Tribe Members from the tax rolls. D filed a Motion for Partial Vacation of Judgment and tax-exempt status. Ds claimed that subsequent federal decisions had established that alienable land owned by enrolled members of tribes was subject to state ad valorem taxes even if it had not been patented in fee pursuant to the GAA. The court did not rule on the motion within 60 days, and it was deemed denied under Rule 60(c). D then filed a Motion to Dissolve Injunction asserting that due to a change in the applicable law, there were insufficient grounds to continue the initial order. The Court granted D's motion and dissolved that portion of its Judgment dated August 28, 1990, which had granted a future tax-exempt status to the Crow Tribe Members. Ps appealed.