(Download) "Blair v. Potter" by Supreme Court of Montana # eBook PDF Kindle ePub Free
eBook details
- Title: Blair v. Potter
- Author : Supreme Court of Montana
- Release Date : January 09, 1957
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
TAXATION ? REMEDIES ? APPEAL AND ERROR. 1. Taxation ? Remedy of statute exclusive. Administrative remedy provided by statute for protest of real and personal property tax assessments is exclusive, and unless a taxpayer avails himself of such remedy, he cannot resort to the courts in the first instance. 2. Taxation ? Cause of action not stated. Where taxpayers complaint, praying for recovery of real and personal property taxes paid under protest, failed to contain any allegation that taxpayer, before resorting to his action at law, appeared before the County Board of Equalization, the State Board of Equalization of anyone charged with equalization of taxes, or that taxpayer exhausted his administrative remedies, it failed to state a cause of action for recovery of allegedly excessive taxes. 3. Taxation ? Complaint must show proper remedy sought. Where a person is liable to taxation for personal and real property, his sole remedy for over-valuation is by statutory procedure of appearing before proper taxing boards in the first instance, and courts will not interfere until such relief has been sought and denied, and pleadings, in order to state a cause of action in acrion to recover taxes must affirmatively show that the complainant has done so. 4. Taxation ? Statutory action only possible remedy here. Where a real and personal property tax assessment was not wholly void on any theory, an action, although cast in the form of an action to recover a tax paid under protest, was available only to review decision of the Board of County Equalization and decisions of the State Board of Equalization.