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OEA RESEARCH, INC. v. McGEE

No. 84-438.

704 P.2d 1042 (1985)

OEA RESEARCH, INC., a Montana Corp.; and Andrew J. Scheet and Virginia M. Scheet, Plaintiffs and Appellants, v. Martha B. McGee, Treasurer of Lewis & Clark County; Lilia "Lee" Williams, Assessor of Lewis & Clark County; and Department of Revenue of the State of Montana, Defendants and Respondents.

Supreme Court of Montana.

Submitted on Briefs January 24, 1985.

Rehearing Denied September 17, 1985.

Attorney(s) appearing for the Case

Leaphart Law Firm, Helena, for plaintiffs and appellants.

Mike McGrath, Co. Atty., Larry G. Schuster, Dept. of Revenue, Helena, for defendants and respondents.

WEBER, Justice.

OEA Research, Inc., Andrew J. Scheet and Virginia M. Scheet appeal from an order of the District Court of Lewis and Clark County quashing a temporary writ of prohibition and dismissing the request for a permanent writ of prohibition. We affirm.

Appellants raise two issues:

1. In the event that annual assessments are not dispatched pursuant to § 15-8-201, MCA, may the Department of Revenue...

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