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MORTON COUNTY v. HENKE

Civ. No. 9937.

308 N.W.2d 372 (1981)

MORTON COUNTY, a Political subdivision of the State of North Dakota, and a body corporate; Mandan Public School District No. 1 of Morton County, State of North Dakota, a body corporate; and New Salem School District No. 7 of Morton County, State of North Dakota, a body corporate, Petitioners and Appellees, v. Raymond HENKE as the Director of Tax Equalization of Oliver County, North Dakota, and as the Treasurer of Oliver County, North Dakota, Respondent and Appellant.

Supreme Court of North Dakota.

July 9, 1981.

Attorney(s) appearing for the Case

Richard L. Schnell, States Atty., Mandan, for Morton County.

Kelsch Law Firm, Mandan, for Mandan Public School Dist. No. 1 and New Salem Public School Dist. No. 7; argued by Thomas F. Kelsch, Mandan.

John Mahoney, States Atty., Center, for respondent and appellant.

SAND, Justice.

This is an appeal by the respondent, Raymond Henke, in his capacity as director of tax equalization of Oliver County and as treasurer of Oliver County [hereinafter referred to as Oliver County], from a district court peremptory writ of mandamus ordering Oliver County to share its coal production severance tax payments with the petitioners, Morton County, Mandan Public School District No. 1, and New Salem Public School District No. 7 [hereinafter referred...

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