United Telephone Mutual Aid Corp. v. State

BURKE, Judge.

The issue in this case is whether the •operating property of the plaintiff was assessable for taxation for the calendar year 1955 under the provisions of Chap. 57-06, NDRC, relating to public utilities or under the provisions of Chapter 57-34, NDRC 1943, relating to mutual aid and cooperative telephone companies.

The plaintiff, a mutual aid corporation, in February 1954, entered into an agreement with the North Dakota Telephone Company, a public utility, for the purchase •of its operating property in Langdon. The North Dakota Telephone Company remained in possession of the…