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MINOT FARMERS ELEVATOR v. CONRAD

Civ. No. 11105.

386 N.W.2d 463 (1986)

MINOT FARMERS ELEVATOR, a North Dakota corporation, Appellee, v. Kent CONRAD, North Dakota State Tax Commissioner, Appellant.

Supreme Court of North Dakota.

April 23, 1986.

Attorney(s) appearing for the Case

Kenner Law Firm, Minot, for appellee; argued by Harris P. Kenner.

Robert W. Wirtz and Carla J. Smith, Asst. Attys. Gen., Bismarck, for appellant; argued by Carla J. Smith.

ERICKSTAD, Chief Justice.

The State Tax Commissioner appeals from the judgment of the district court which concluded that Minot Farmers Elevator was not liable for a use tax which had been assessed against a trackmobile owned and operated by Minot Farmers. We affirm.

Minot Farmers operates grain elevators at Minot, Deering, and Norwich, North Dakota. Minot Farmers loads its grain by unit trains and ships it to various out-of-state locations.

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