Montana Supreme Court December 5, 2002, 01-833 (Kottel v. State)

JUSTICE NELSON

delivered the Opinion of the Court.

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I. INTRODUCTION

¶1 Appellants Deborah. Kottel and Albert Tuss (hereinafter Taxpayers) appeal an order of the Eighth Judicial District Court, Cascade County, granting summary judgment to the Respondents State of Montana, Cascade County Treasurer, and Cascade County Commissioners (hereinafter State) on the issue of the constitutionality of §