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BIG HORN COUNTY ELEC. CO-OP., INC. v. ADAMS

No. CV 98-43-BLG-JDS.

53 F.Supp.2d 1047 (1999)

BIG HORN COUNTY ELECTRIC CO-OPERATIVE, INC., a Montana Corporation, Plaintiff, v. Denis ADAMS, Tax Commissioner of the Crow Tribe of Indians, Steve Stevens and unknown members of the Crow Public Utilities Commission and Honorable Ron Arneson, and Honorable Glen Birdinground, Defendants.

United States District Court, D. Montana, Billings Division.

April 2, 1999.

Attorney(s) appearing for the Case

James E. Torske, Torske Law Office, Hardin, MT, for Plaintiff.

Dale T. White, John Fredericks, III, Fredericks, Pelcyger, Hester & White, Louisville, CO, Majel Russell, Crow Tribal Legal Dept., Billings, MT, Michael L. Chiropolos, Fredericks, Pelcyger, Hester & White, LLC, Louisville, CO, for Defendants.

ORDER

SHANSTROM, Chief Judge.

Pending before the Court are cross-motions for summary judgment.

Background

In 1993 the Crow Tribe enacted a utility tax. The tax rate is 3%. The tax is assessed against the full fair market value of all utility property located on tribal or trust lands within the exterior boundaries of the Crow Indian Reservation, or on easements and rights-of-way...

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