Hungry Horse news., 1955-01-14
Court to Decide
Locul Tax Case


Locul Tax Case
A Montana Supreme court de-
cision will decide whether the An
aconda Aluminium Co., Victor
Chemical Co., the chrome devel-
opment, and other new state in
dustries will be taxed on the basis
of 80 per cent or per cent of
valuation for a period of five
years.
Information from Helena Tu-
esday was that the supreme court
!. is not likely to hear the Victor
Chemical Co. appeal on the tax
question for some months.
HARvEY's BILL
In 1851 the Montana legislature
passed bill instigated by Kalis-
pell interests to favor the Harvey
Machine Co. that would assess
property of new industry locating
in the state at per cent instead
of 80 per cent for tax purposes.
| Victor Chemical Co. was first to
seek advantage of the new law.
They protested payment of $14,-
665 claiming benefits of the new 7
; instead of 30 per cent assessment
for new industry. The Silver Bow
county assessor backed by the
State Board of Equalization ap-
parently saw Irregularities in the
$ law, and did not grant the 7 per
: cent assessment.
District Judge T. E. Downey on
: Dec. IL, 1853 in effect ruled the
! law unconstitutional, and refused
: to grant the Victor Chemical Co
'relief."
; Victor Chemical Co. appealed tt
q the supreme court.
: Anaconda Aluminium Co. tax bill
: in the Flathead was just $217.8
IL for 1858. In 1854 it jumped to $78,
: 857.15 on the 80 per cent assess
IS ment base.
Last November when Anacond
ii Aluminium Co. paid its first hal
: taxes, paid under protest was $28,
d 409.87, the difference between
and 80 per cent.
y County Treasurer Merlyn En-
ve inert Taborsky then put the ''pro
er tested" payment in a separat
j. fund The law provides that if lie
j. gal action is not started within 6
ye days, the money in the prote!
1T fund is put back into "the hi
It. kitty" for spending.
in AAC SUIT
lg Monday saw Anaconda Alumni
mum Co. start suit for recover
from Flathead county. They see
taxation on the 7 per cent basi
s Action was filed for AAC by
T. Finlen, P. l.. Mcdonald ar
w. M. Kirkpatrick, Butte attol
neys.
Assessment valuation at 80 p
wv cent instead of was by Ora
81 Campbell, county assessor, uphe
'o' by Flathead county commission
n ers, acting as the county equal
W cation board, and the State Boa.
of Equalization. A factor was Il
en- district court ruling in Silver Be
ay county.
nj In reply to question, Mrs. T
borsky, the county treasurer, sa
rs that about 81 per cent of the SIS
+ 409.97 protested payment by Az
could be considered funds f
ler schools. Somewhat less than
A. third is the county share.
EFFECT ON SCHOOLS
no Supt. Dulane Fulton of distr
ne 6 said that the school board /;
OK summer didn't make up its buds
ng based on what AAC would
paying in the future. They a
IN took into account the disputed
eli per cent assessment. Hence the
gal action isn't particularly
at fecting school financing now.
az While the 1851 law to encours
mo new Montana industry may res
ma in industry paying less taxes
:, five years, it does not affect Dor
lKa ing capacity (neW building pr
en- rams) of a district which is ba
IRIS. on total valuation.
AS far as Columbia Falls it.
ON is concerned, Anaconda owl
ne housing in the community app
emily does not come under tn
ISL per cent valuation New Anacol
re- housing helped create %
cent boost in assessed valuation
lers Columbia Falls last year to S
rtz, port loca, government
zen Other taxes paid under pro
in the Flathead include group
son. Whitefish residents that in !
lays and again in 1854 protested S
avs cial improvement district. Ht
ave ever last year they failed to S
lter. court action within so days so
are money reverted back into q
VIM channels, and it may this.
ests Great Northern protested a
WIS. to support the Evergreen fire
trict. 1t is comparatively 81
'erS' amount.
olpn Largest taxpayer in the F
amer head, the Great Northerns I
'mO' tax is $279,230.84 for Novem
1854 and May, 1855. On the
vs- per cent valuation Anaconda
lisi' minimum Co. would pay somev
similar figure once the plan
completed. That is for the ass
ors to determine, not US.