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AMERICAN CRYSTAL SUGAR CO. v. TRAILL COUNTY COMM'RS

No. 20050343.

714 N.W.2d 851 (2006)

2006 ND 118

AMERICAN CRYSTAL SUGAR COMPANY, Applicant, Appellee, and Cross-Appellant v. TRAILL COUNTY BOARD OF COMMISSIONERS, Appellant and Cross-Appellee.

Supreme Court of North Dakota.

June 1, 2006.

Attorney(s) appearing for the Case

Wickham Corwin, Conmy Feste, Ltd., Fargo, ND, for applicant, appellee, and cross-appellant.

Jon J. Jensen (argued), Pearson Christensen Cahill & Clapp, P.L.L.P., Grand Forks, ND, and Stuart A. Larson, Hillsboro, ND, for appellant and cross-appellee.

MARING, Justice.

[¶ 1] The Traill County Board of Commissioners appealed from a district court memorandum opinion and order1 reversing some of the Board's determinations in a tax abatement proceeding brought by American Crystal Sugar Company ("American Crystal") in an attempt to have its property tax liability lowered for a sugar factory located seven miles north of Hillsboro. American Crystal cross-appealed, challenging parts of...

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