Montana Attorney General Opinion 15-78

Opinion No. 78 Counties-Action fOI' Money Had and Receil'c(1. HELD: "There moneys 11I1\'e heen collected b.\' or cI'edite!l to one county which, in fact, belong to another COUll- ty, an action may be brought to re- coyer the same, l<'ebruary 1;~, l!J;{;{. 1 have your letter relath'e to an ac- Hon which Hoose\'elt County proposes to bring against Sheridan County to reco\'er certain automobile license tax- es credited ,to Sheridan County by the Hegistrar of ulotol' Vehicles by rensoll of the fact that the residents of Roose- \'elt Coun ty mailed thei r n pplica tions to the Registrnr frmn n vostoffice in Sheridan County when, in fact, their residence was in Rooseyelt Coun1v. and that by reason of the fact of the post- office address being !,'i.\'en as Sheridan County the license tax was credited to Sheridan County. "There moneys ha \'e been collected hy or credited to one county whic:h. in fact, belonged to another count~·, an II ction ma y be broug'h t to 1'('('O\'er the "a me. '1'hi8, in my opinion, would be an aetion in the nature of one for mon- ey had and receh'ed to its use und henefit. Tn this connection your attl'ntion is ('alled to the case of School District X o. 12 \'. Pondera County, S!) ;\Iont. ::142, 2!J7 Pac. 498. 'l'his was a case in which a school· district hrought suit against the county for interest and penalties on delinquent taxes collected 11.\· the county for the benefit of the school district and retained by the l'ounty. You will also find that it dis- Cllsses the statute of limitations as ap- plicable to a suit of this character. "~hile in that case the action was in the nature of an agreed case, under the pro\'isions of Section 9872 I can see no reason why an action for money had and received would not lie in a suit of this character where one county hus receh'ed money to its use and bene- fit which, in fact nnd good conscience, belongs to another county.