Grant Farmers Mutual Fire & Lightning Insurance Co. v. State Ex Rel. Conrad

GIERKE, Justice.

The question in this case is whether or not Grant Farmers Mutual Fire and Lightning Insurance Company [Grant Farmers] is exempt under Section 57-38-09(12) of the North Dakota Century Code from paying State income and business and corporation privilege taxes for the taxable years 1974 through 1979. 1 Grant Farmers appeals from a judgment of the District Court of Burleigh County affirming an order of the State Tax Commissioner finding the company not exempt. We affirm.

Grant Farmers is a county mutual insurance company which was incorporated on July 1, 1905, pursuant to the…