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  5. 347 N.W.2d 324 (1984)
 

GRANT FARMERS MUT. FIRE AND LIGHTNING INS. v. STATE BY CONRAD

Civ. No. 10527.

347 N.W.2d 324 (1984)

GRANT FARMERS MUTUAL FIRE AND LIGHTNING INSURANCE COMPANY, Complainant and Appellant, v. STATE of North Dakota, By and Through the State Tax Commissioner, Kent CONRAD, Respondent and Appellee.

Supreme Court of North Dakota.

March 29, 1984.

Attorney(s) appearing for the Case

Zuger & Bucklin, Bismarck, for complainant and appellant; argued by Thomas O. Smith, Bismarck.

Carla J. Smith and Albert R. Hausauer, Asst. Attys. Gen., State Tax Dept., State Capitol, Bismarck, for respondent and appellee; argued by Carla J. Smith. Appearance by Kathryn Heitkamp, Bismarck.

GIERKE, Justice.

The question in this case is whether or not Grant Farmers Mutual Fire and Lightning Insurance Company [Grant Farmers] is exempt under Section 57-38-09(112) of the North Dakota Century Code from paying State income and business and corporation privilege taxes for the taxable years 1974 through 1979.1 Grant Farmers appeals from a judgment of the District Court of Burleigh County affirming an order of the State Tax Commissioner...

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