Legal Opinion
United Power Ass'n v. Board of County Commissioners
North Dakota Supreme Court
Decided November 21, 1980No. Civ. 9783PublishedCited by 8 opinions
1Opinion of the Court
VANDE WALLE, Justice.
This is an appeal by United Power Association and Cooperative Power Association (hereinafter “UPA-CPA”) from the judgment of the McLean County District Court entered February 20, 1980, reversing an order of the North Dakota Tax Appeals Board which granted UPA-CPA’s application for abatement of real property ad valo-rem taxes assessed by McLean County for 1976 and 1977 against its Coal Creek electrical generating plant. We reverse the district court judgment.
During 1976 and 1977, the Coal Creek facility was under construction. The facility did not commence to produce…
2Cases cited4 opinions
- Coulter v. RambergNorth Dakota Supreme Court · 1952
- North Dakota Society for Crippled Children & Adults v. MurphyNorth Dakota Supreme Court · 1959
- LUTHERAN CAMP. COUNCIL v. Board of County Com'rs, Ward CountyNorth Dakota Supreme Court · 1970
- North Dakota Conference Association of Seventh-Day Adventists v. Board of County CommissionersNorth Dakota Supreme Court · 1975
3Cited by8 opinions
- Ladish Malting Co. v. Stutsman County Ex Rel. Stutsman County Board of CommissionersNorth Dakota Supreme Court · 1984
- Snortland v. CrawfordNorth Dakota Supreme Court · 1981
- Paluck v. BD. OF CTY. COMM'RS, STARK COUNTYNorth Dakota Supreme Court · 1981
- Grant Farmers Mutual Fire & Lightning Insurance Co. v. State Ex Rel. ConradNorth Dakota Supreme Court · 1984
- Mills v. Board of County CommissionersNorth Dakota Supreme Court · 1981
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