Brown v. Board of County Com'rs of Gallatin County, 12774
| Decision Date | 12 December 1974 |
| Docket Number | No. 12774,12774 |
| Citation | 165 Mont. 391,529 P.2d 358 |
| Parties | Margaret BROWN, Gallatin County Superintendent of Schools, et al., Plaintiffs and Respondents, v. The BOARD OF COUNTY COMMISSIONERS OF GALLATIN COUNTY, Montana, Defendants and Appellants. |
| Court | Montana Supreme Court |
Robert L. Woodahl, Atty. Gen., Thomas A. Budewitz, Asst. Atty. Gen., argued, Helena, for defendants and appellants.
Thomas A. Olson, Couty Atty., Ronald K. Olson, Deputy County Atty., argued, Bozeman, for plaintiffs and respondents.
This is an appeal from a judgment for plaintiffs entered by the district court, Gallatin County, Hon. W. W. Lessley presiding. Plaintiffs are elected county officers. They brought a declaratory judgment action seeking a determination of their salaries under the provisions of section 25-605 and 25-609.1, R.C.M.1947, for the fiscal year July 1, 1973 through June 30, 1974. The trial court's judgment read:
Defendant raises two issues on appeal:
(1) Whether there is a clear legal duty to compute taxable valuation of a county on or before July 1 of each fiscal year.
(2) Whether the taxable valuation of a county which is completed after July 1 may be used to compute salaries of county officers for the following fiscal year.
Appellant is the Board of County Commissioners of Gallatin County. Its position is that it cannot be compelled to compute the taxable valuation of a county prior to July 1, because it has until the second Monday in July to assess the taxable property under section 84-406, R.C.M.1947, and the second Monday in August to affix the mill levy under section 84-3805, R.C.M.1947. In other words, appellant argues that the only valuation existing as of July 1 to apply the salary formula to is that of the previous year.
On the other hand, respondent county officers maintain that the two sections, 84-406 and 84-3805, are not controlling since the only importance of section 84-406 is that it sets the second Monday in July as the deadline for reporting to the state department of revenue and section 84-3805 only concerns the time for fixing rates. Respondents urge that the 1972 Constitution omitted the former prohibition against changing a county official's salary during his term of office, and section 25-609.1 imposes a clear legal duty to compute the new taxable valuation of a county prior to July 1. This, respondents contend, would allow salaries to be current with respect to demands of the office and would avoid a lack of uniformity and even influence by the commissioners as to whether to increase or decrease salaries. We agree with respondents' position.
Traditionally, county officials have been paid according to a salary formula based on the taxable valuation and population of the county computed just prior to their election. Under the Montana Constitution of 1889 a county official could not receive a pay increase during the term of his office. The net result was that some county officers were paid more, or on a different pay scale than others, since they were elected at a different time and there were, consequently, different tax valuations.
The 1972 Montana Constitution removed this restriction and the 1973 legislature upgraded the county salaries by amending section 25-609.1, R.C.M.1947, and setting the salaries at the beginning of each fiscal year. This change imposes a clear legal duty to compute the taxable valuation prior to July 1, the first day of the fiscal year, and the effective date of the legislative amendment.
The time for assessment and computing taxable valuation set out in section 84-406, R.C.M.1947, is at any time between the first Monday in March and the second Monday in July. The second Monday in July is only important by virtue of the required reporting of this valuation to the State Department of Revenue. In addition, the findings of fact of the district court in this matter indicate that it would be possible for this valuation to be acted upon by defendant Board of County Commissioners on or before July 1, without waiting until that last...
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