(DOWNLOAD) "Soo Line Railroad Company v. State North" by Supreme Court of North Dakota ~ eBook PDF Kindle ePub Free
eBook details
- Title: Soo Line Railroad Company v. State North
- Author : Supreme Court of North Dakota
- Release Date : January 05, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
PAULSON, Justice. The Soo Line Railroad Company [Soo Line] brought three actions pursuant to § 57-08-03 of the North Dakota Century Code 1/ in Burleigh County District Court, seeking an adjudication that its 1974, 1975, and 1976 property tax assessments by the State Board of Equalization [Board] are void and that the amounts of the tax paid in excess of the assessment which could lawfully have been levied should be refunded. The district court consolidated the three actions for trial because the parties were identical and the cases involved closely related questions of law or fact. The cases are identical except that the figures used in determining the assessments and tax computations vary from year to year. The district court entered judgment in favor of the Board and dismissed the actions. The Soo Line appeals from that judgment. We reverse the judgment of the district court and remand to the State Board of Equalization for reasons stated in the opinion.
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