PHILLIPS NAT. GAS CO. v. STATE BD. OF EQUALIZATION

Civ. Nos. 11288 through 11292.

402 N.W.2d 906 (1987)

PHILLIPS NATURAL GAS COMPANY, Plaintiff, Appellant and Cross-Appellee, v. The STATE of North Dakota, acting By and Through the STATE BOARD OF EQUALIZATION, and the County of Williams, Defendants, Appellees and Cross-Appellants. PHILLIPS NATURAL GAS COMPANY, Plaintiff, Appellant and Cross-Appellee, v. The STATE of North Dakota, acting By and Through the STATE BOARD OF EQUALIZATION, and the Counties of Williams, McKenzie and Divide, Defendants, Appellees and Cross-Appellants. MATADOR PIPELINES, INC., Plaintiff, Appellant and Cross-Appellee, v. The STATE of North Dakota, acting By and Through the STATE BOARD OF EQUALIZATION, and the Counties of Billings, Dunn, Slope and Stark, Defendants, Appellees and Cross-Appellants. OKIE PIPE LINE COMPANY, Plaintiff, Appellant and Cross-Appellee, v. The STATE of North Dakota, acting By and Through the STATE BOARD OF EQUALIZATION, and the Counties of Bowman, McKenzie and Williams, Defendants, Appellees and Cross-Appellants. KOCH HYDROCARBON COMPANY, Plaintiff, Appellant and Cross-Appellee, v. The STATE of North Dakota, acting By and Through the STATE BOARD OF EQUALIZATION, and the Counties of Billings, Golden Valley and McKenzie, Defendants, Appellees and Cross-Appellants.

Supreme Court of North Dakota.

March 26, 1987.


Attorney(s) appearing for the Case

Pearce & Durick, Bismarck, for appellant Phillips Natural Gas Company; argued by William P. Pearce.

Wheeler, Wolf, Peterson, Schmitz, McDonald & Johnson, Bismarck, for appellants Matador Pipelines, Inc., Okie Pipe Line Company and Koch Hydrocarbon Company; argued by R.W. Wheeler.

Robert W. Wirtz, Asst. Atty. Gen., State Tax Department, Bismarck, for appellees.

Fleck, Mather, Strutz & Mayer, Bismarck, for amicus curiae, Rocky Mountain Oil & Gas Association. Submitted on brief.


MESCHKE, Justice.

These appeals and the cross-appeal raise questions about the taxability and assessment of pipelines which transport crude oil or natural gas. The trial court determined that the plaintiffs' pipelines were not subject to assessment by the State Board of Equalization but constituted real property subject to local assessment. The plaintiffs appealed and the State Board of Equalization and the other defendants cross-appealed. We conclude that plaintiffs...

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