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LADISH MALTING CO. v. STUTSMAN COUNTY

Civ. No. 11400.

416 N.W.2d 31 (1987)

LADISH MALTING COMPANY, a foreign corporation, Plaintiff, Appellee, and Cross-Appellant, v. STUTSMAN COUNTY, acting By and Through the STUTSMAN COUNTY BOARD OF COMMISSIONERS, and the State of North Dakota, acting By and Through the State Board of Equalization, Defendants, Appellants, and Cross-Appellees.

Supreme Court of North Dakota.

November 19, 1987.

Attorney(s) appearing for the Case

Vogel, Brantner, Kelly, Knutson, Weir & Bye, Fargo, for plaintiff, appellee, and cross-appellant; argued by Douglas R. Herman.

Wendy P. Schulz, States Atty., Jamestown, for defendant, appellant, and cross-appellee Stutsman County, acting by and through the Stutsman County Board of Commissioners. Present but did not argue.

Robert W. Wirtz, Asst. Atty. Gen., Bismarck, for defendant, appellant, and cross-appellee State of N.D., acting by and through the State Board of Equalization.

GIERKE, Justice.

Ladish Malting Company, Stutsman County, and the State of North Dakota appeal from a district court judgment modifying a decision by the Stutsman County Board of Commissioners [Board] classifying real and personal property at the Ladish malting plant for the 1981 tax year. We remand to the Board for modification.

The relevant facts underlying this appeal are set forth in a prior appeal involving...

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