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UNITED POWER ASS'N v. BOARD OF CTY. COMM'RS

Civ. No. 9783.

300 N.W.2d 36 (1980)

In the Matter of the Appeal from an Order of the North Dakota Tax Appeals Board granting an Application for Abatement of Taxes of United Power Association and Cooperative Power Association, Elk River, Minnesota, and Minneapolis, Minnesota, Respectively. UNITED POWER ASSOCIATION and Cooperative Power Association, Applicants and Appellants, v. BOARD OF COUNTY COMMISSIONERS, McLEAN COUNTY, North Dakota, Respondent and Appellee, and State of North Dakota; Byron Dorgan, State Tax Commissioner; Allen I. Olson, Attorney General; Washburn School District No. 4; Washburn Rural Fire Protection District; Board of County Park Commissioners of McLean County; and Garrison Diversion Conservancy District; Additional Parties Pursuant to N.D.C.C. § 57-23.1-02, as amended; Respondents and Appellees.

Supreme Court of North Dakota.

Rehearing Denied December 19, 1980.

Attorney(s) appearing for the Case

Paul G. Kloster and James D. Geyer, of Mackoff, Kellogg, Kirby & Kloster, Dickinson, for applicants and appellants.

John Romanick, State's Atty., Washburn, and Kenneth M. Jakes, Sp. Asst. Atty. Gen., State Tax Dept., Bismarck, for respondents and appellees McLean County and State of North Dakota; argued by Kenneth M. Jakes, Sp. Asst. Atty. Gen., Bismarck.

Michael J. Hinman and Mark Foss, Bismarck, for Basin Electric Power Co-op., amicus curiae (on brief).

VANDE WALLE, Justice.

This is an appeal by United Power Association and Cooperative Power Association (hereinafter "UPA-CPA") from the judgment of the McLean County District Court entered February 20, 1980, reversing an order of the North Dakota Tax Appeals Board which granted UPA-CPA's application for abatement of real property ad valorem taxes assessed by McLean County for 1976 and 1977 against its Coal Creek electrical generating plant. We reverse the district...

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