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KOCH HYDROCARBON v. BD. OF EQUALIZATION

Civ. No. 890256.

454 N.W.2d 508 (1990)

KOCH HYDROCARBON COMPANY, Plaintiff and Appellant, v. STATE of North Dakota, acting By and Through the STATE BOARD OF EQUALIZATION, and the Counties of Billings, Divide, Golden Valley, McKenzie, Stark, and Williams, Defendants and Appellees.

Supreme Court of North Dakota.

April 12, 1990.

Attorney(s) appearing for the Case

Wheeler Wolf, Bismarck, for plaintiff and appellant; argued by R.W. Wheeler. Appearance by Cathy Ervin and Richard Gilstrap, Koch Hydrocarbon Co.

Robert W. Wirtz (argued), Asst. Atty. Gen., State Tax Dept., Bismarck, for defendants-appellees.

LEVINE, Justice.

Koch Hydrocarbon Company [Koch] appeals from a district court judgment upholding the assessment of Koch's pipeline operating property by the State Board of Equalization [Board]. We affirm.

Koch purchases and processes natural gas and sells the products. Koch owns pipeline operating property used to gather natural gas produced in the counties of Billings, Divide, Dunn, Golden Valley, McKenzie, Stark, and Williams. Effective January 1, 1986...

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