Southern Valley Grain Dealers Ass'n v. Board of County Commissioners

VOGEL, Justice.

This appeal involves the interpretation and constitutionality of Chapter 40-57.1, North Dakota Century Code, entitled “Tax Exemptions for New Industries.” We affirm the judgment of the district court holding the chapter constitutional and upholding an exemption granted under the statute.

Froedtert Malt Division of Farmers Union Grain Terminal Association made an application for exemption from ad valorem taxation on property to be used in the operation of a project to be constructed in Rich-land County. Since the location was outside any incorporated municipality, the application…