American Crystal Sugar Co. v. Traill County Board of Commissioners

MARING, Justice.

[¶ 1] The Traill County Board of Commissioners appealed from a district court memorandum opinion and order 1 reversing some of the Board’s determinations in a tax abatement proceeding brought by American Crystal Sugar Company (“American Crystal”) in an attempt to have its property tax liability lowered for a sugar factory located seven miles north of Hillsboro. American Crystal cross-appealed, challenging parts of the court’s ruling that denied it further tax relief. We affirm in part, reverse in part, and remand for further proceedings.

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[¶ 2] American Crystal operates a large…