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FEDERAL LAND BANK OF ST. PAUL v. STATE

Civ. No. 9543.

274 N.W.2d 580 (1979)

The FEDERAL LAND BANK OF ST. PAUL, a corporation, Plaintiff and Appellee, v. The STATE of North Dakota, and Byron L. Dorgan, as State Tax Commissioner of the State of North Dakota, Defendants and Appellants.

Supreme Court of North Dakota.

January 22, 1979.

Attorney(s) appearing for the Case

Pearce, Anderson, Thames & Durick, Bismarck, for plaintiff and appellee; argued by Wm. P. Pearce, Bismarck.

Kenneth M. Jakes and Robert W. Wirtz, Sp. Asst. Attys. Gen., State Tax Dept., Bismarck, for defendants and appellants; argued by Kenneth M. Jakes, Bismarck.

PEDERSON, Justice.

The Federal Land Bank of St. Paul brought this action for a declaratory judgment pursuant to Chapter 32-23, NDCC (see Rule 57, NDRCivP), seeking to have royalty interests in produced oil and gas owned by the Bank declared exempt from the "gross production tax" imposed pursuant to Chapter 57-51, NDCC. No dispute of facts was raised and the trial court determined on a Rule 12, NDRCivP, motion on the pleadings that, because the gross production tax...

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