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SOUTHERN VALLEY GRAIN DEALERS v. BD. OF CTY. COMM'RS

Civ. No. 9321.

257 N.W.2d 425 (1977)

SOUTHERN VALLEY GRAIN DEALERS ASSN., a North Dakota Unincorporated Association, Petitioner [Appellant below] and Appellant, v. BOARD OF COUNTY COMMISSIONERS OF RICHLAND COUNTY, North Dakota, Respondent [Appellee below] and Appellee.

Supreme Court of North Dakota.

August 18, 1977.

Attorney(s) appearing for the Case

Stephen W. Plambeck, of Nilles, Hansen, Selbo, Magill & Davies, Fargo, for petitioner [appellant below] and appellant.

Colin A. Bailey, of Bailey & Lies, Wahpeton, and Christian M. Anderson, State's Atty., Wahpeton, for respondent [appellee below] and appellee.

VOGEL, Justice.

This appeal involves the interpretation and constitutionality of Chapter 40-57.1, North Dakota Century Code, entitled "Tax Exemptions for New Industries." We affirm the judgment of the district court holding the chapter constitutional and upholding an exemption granted under the statute.

Froedtert Malt Division of Farmers Union Grain Terminal Association made an application for exemption from ad valorem taxation on property to be used in the...

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