15-1-408. Alternative remedy -- judgment. - Montana Statutes

     15-1-408. Alternative remedy -- judgment. If the district court determines that the tax was illegally or unlawfully imposed or exceeded the taxing authority of the entity imposing the tax, the judgment may direct:
     (1) that the revenue collected under the illegal tax be directly refunded to the taxpayers who have paid the illegal tax and who have not been excluded from the action;
     (2) that the revenue collected under the illegal tax be used to reduce a similar levy in the ensuing tax year;
     (3) that the assessment be changed for the taxpayer or taxpayers who brought the action as well as for all similarly situated taxpayers; or
     (4) any other remedy as the court considers appropriate.

     History: En. Sec. 3, Ch. 463, L. 1981; amd. Sec. 3, Ch. 594, L. 1993.