Lerch v. Cascade County Treasurer

12 F.3d 1107 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John J. LERCH; John A. Adams; Anita Ellen Anderson; Gilbert K. Anderson; Gisela Anderson; et al. Plaintiffs-Appellants, v. CASCADE COUNTY TREASURER; Gallatin County Treasurer Co; Montana Department of Revenue; et al. Defendants-Appellees. No. 92-35170. United States Court of Appeals, Ninth Circuit. Submitted Oct. 5, 1993. * Decided Dec. 2, 1993. Before: GOODWIN, SCHROEDER, PREGERSON, Circuit Judges. 1 MEMORANDUM ** 2 Appellants appeal the District Court's dismissal of their state tax challenge brought under the Equal Protection Clause. The District Court dismissed this action pursuant to the Tax Injunction Act. 28 U.S.C. Sec. 1341 . We affirm. I. 3 Appellants are owners of real property located within the state of Montana. They contest Montana Department of Revenue v. Barron, 799 P.2d 533 (Mont.1990), in which the Montana Supreme Court found the sales-assessment ratio study as applied to Area 2.1 (Great Falls…