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NORTHWEST AIRLINES v. STATE BD. OF EQUALIZATION

Civ. No. 10721.

358 N.W.2d 515 (1984)

NORTHWEST AIRLINES, INC., Republic Airlines, Inc., and Frontier Airlines, Inc., Plaintiffs, Appellants and Cross-Appellees, v. STATE of North Dakota By and Through the STATE BOARD OF EQUALIZATION, the State Treasurer of North Dakota and the State Tax Commissioner of North Dakota, Defendants, Appellees and Cross-Appellants.

Supreme Court of North Dakota.

November 28, 1984.

Attorney(s) appearing for the Case

Pearce, Anderson & Durick, Bismarck, for plaintiffs, appellants and cross-appellees; argued by William Patrick Pearce, Bismarck.

Robert W. Wirtz, Asst. Atty. Gen., State Tax Dept., Bismarck, for defendants, appellees and cross-appellants.

ERICKSTAD, Chief Justice.

Northwest Airlines, Inc., Republic Airlines, Inc., and Frontier Airlines, Inc. [the Airlines], have appealed from a district court judgment in favor of the State of North Dakota by and through the State Board of Equalization, the State Treasurer of North Dakota and the State Tax Commissioner of North Dakota [the State] denying the Airlines relief from the Board's 1982 property tax assessments against them. The State has cross-appealed from...

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