Legal Opinion

Great Northern Railway Company v. Flaten

North Dakota Supreme Court

Decided December 30, 1974No. Civ. 9013PublishedCited by 11 opinions

1Opinion of the Court

JOHNSON, Judge,

on reassignment.

This case raises issues relating to the statutory authority of park districts to levy real estate taxes in excess of the ordinary limits. The appellant, Great Northern Rail*77way Company, has, since the commencement of this action, consummated a corporate merger and is presently known as Burlington Northern, Inc. We will refer to the appellant hereinafter as the taxpayer. The case below was largely handled by stipulation between the parties and involves taxes paid under protest for the year 1967 in the amount of $313.71. Also incident to this action are taxes paid…

2Cases cited3 opinions

  1. Standard Oil Co. v. State Tax CommissionerNorth Dakota Supreme Court · 1941
  2. Goldberg v. GrayNorth Dakota Supreme Court · 1941
  3. Great Northern Railway Co. v. SeversonNorth Dakota Supreme Court · 1951

3Cited by11 opinions

  1. Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
  2. Gormley v. LanSupreme Court of New Jersey · 1981
  3. Western Gas Resources, Inc. v. HeitkampNorth Dakota Supreme Court · 1992
  4. PW Enterprises, Inc. v. State of North DakotaCourt of Appeals for the Eighth Circuit · 2015
  5. Geo Resources, Inc. v. Tax CommissionerNorth Dakota Supreme Court · 1980

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