SOO LINE R. CO. v. STATE

Civ. No. 9625.

286 N.W.2d 459 (1979)

SOO LINE RAILROAD COMPANY, Plaintiff and Appellant, v. The STATE of North Dakota, acting by and through the State Board of Equalization; the County of Barnes; the County of Benson; the County of Bottineau; the County of Burke; the County of Burleigh; the County of Cass; the County of Cavalier; the County of Dickey; the County of Divide; the County of Emmons; the County of Foster; the County of Grand Forks; the County of LaMoure; the County of Logan; the County of McHenry; the County of McIntosh; the County of McLean; the County of Mountrail; the County of Nelson; the County of Pierce; the County of Ramsey; the County of Ransom; the County of Renville; the County of Richland; the County of Rolette; the County of Sargent; the County of Sheridan; the County of Stutsman; the County of Towner; the County of Walsh; the County of Ward; the County of Wells, Defendants and Appellees.

Supreme Court of North Dakota.

On Denial of Rehearing December 20, 1979.


Attorney(s) appearing for the Case

Pearce, Anderson, Thames & Durick, Bismarck, for plaintiff and appellant; argued by William P. Pearce, Bismarck.

Robert W. Wirtz and Kenneth M. Jakes, Sp. Asst. Attys. Gen., Bismarck, for defendants and appellees.

William S. Murray, Bismarck, amicus curiae.


PAULSON, Justice.

The Soo Line Railroad Company ["Soo Line"] brought three actions pursuant to § 57-08-03 of the North Dakota Century Code1 in Burleigh County District Court, seeking an adjudication that its 1974, 1975, and 1976 property tax assessments by the State Board of Equalization ["Board"] are void and that the amounts of the tax paid in excess of the assessment which could lawfully have been levied should be refunded. The...

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