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No. 84-551 IN THE SUPREME COURT OF THE STATE OF MONTANA 1985
THE DEPARTMENT OF REVENUE OF THE STATE OF MONTANA, Petitioner and Appellant, -vs-AMOS JARRETT, Respondent and Respondent.
APPEAL FROM: District Court of the Thirteenth Judicial District, In and for the County of Yellowstone, The Honorable William J. Speare, Judge presiding.
COUNSEL OF RECORD: For Appellant: Larry G. Schuster, Dept. of Revenue, Helena, Montana
For Respondent: Amos Jarrett, pro se, Billings, Montana
Submitted on Briefs: March 14, 1985 Decided: M~Y231 1985
Clerk
Mr. Justice Frank B. Morrison, Jr. delivered the Opinion of
the Court.
Amos Jarrett, respondent, was denied a request for a tax
refund by the Yellowstone County Commissioners. He appealed
to the Yellowstone County Tax Appeal Board which found in his
favor. The Department of Revenue appealed to the State Tax
Appeal Board which determined that respondent was due a tax
re fund. The Department filed for judicial review and both
parties moved for summary judgment. The District Court
entered summary judgment in favor of the respondent. The
Department appeals.
The respondent owns a lot in Yellowstone County. For
the years 1978 through 1981 respondent received tax
assessment notices stating that the annual assessment on the
lot was $14,510. He paid the taxes each year without
protest. In 1982, the Department of Revenue discovered the
lot was not in a special improvement district as had been
originally believed and it did not have access to sewer
facilities. The Department of Revenue reappraised the lot
and reduced the assessment from $1.4,510 to $7,418.
In June of 1982, respondent contacted the Yellowstone
County Commissioners, the Yellowstone County Assessor and the
Yellowstone County Treasurer requesting a tax refund for the
years 1978 through 1981. At the request of the Yellowstone
County Commissioners, the Yellowstone County Assessor and the
appraisers of the Department of Revenue investigated the
matter and submitted a memorandum to the Commissioners. They
expressed an opinion that the property had not been
erroneously appraised in 1978, but that the value of the
property had decreased between 1978 a.nd 1982 because of a
change in development pattern. The Yellowstone County
Treasurer believed respondent was due a refund but the

commissioners denied a refund, which, if granted, would have amounted to $512.35.
In 1983, respondent appealed to the Yel-lowstone County Tax Appeal Board. The Board found for respondent. The Department of Revenue then appealed to the State Tax Appeal Board. The State Board concluded that an erroneous assessment had been made in 1978 and was carried on the tax rolls from 1979 through 1981 and, therefore, under

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Montana Law