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NATIONAL SUN INDUSTRIES v. RANSOM COUNTY

Civ. No. 910066.

474 N.W.2d 502 (1991)

NATIONAL SUN INDUSTRIES, INC., Appellee, v. RANSOM COUNTY, acting by and through the RANSOM COUNTY BOARD OF COMMISSIONERS, and the State of North Dakota, acting through its State Tax Commissioner, Heidi M.K. Heitkamp, Appellants.

Supreme Court of North Dakota.

August 26, 1991.

Attorney(s) appearing for the Case

Vogel, Brantner, Kelly, Knutson, Weir & Bye, Ltd., Fargo, for appellee; argued by Douglas R. Herman.

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

Wayne P. Jones, Lisbon, for appellants. No appearance.

MESCHKE, Justice.

We learn more about the industry-wide depression in processing sunflower oil seeds than was divulged to this court in Midwest Processing Company v. McHenry County, 467 N.W.2d 895 (N.D.1991). We conclude that the degree of economic obsolescence to adjust reproduction cost computations for determining the actual value of a sunflower seed processing plant for property...

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