Legal Opinion
Midwest Processing Co. v. McHenry County Ex Rel. McHenry County Board of Commissioners
North Dakota Supreme Court
Decided April 2, 1991No. Civ. 900377PublishedCited by 4 opinions
1Opinion of the Court
ERICKSTAD, Chief Justice.
Midwest Processing Company, a subsidiary of Archer Daniels Midland Company (Midwest), appeals following a judgment of the District Court for the Northeast Judicial District, dated August 15, 1990, which affirmed the decision of the McHenry County Board of Commissioners (Board), dated June 5,1990, which denied Midwest’s request for an abatement of its taxes. We affirm.
On August 16, 1988, Midwest was purchased by Archer Daniels Midland Company. The property had an assessed value of $6,963,320, which was based upon an appraisal performed by the State Tax Commissioner’s…
2Cases cited16 opinions
- Shaw v. Burleigh CountyNorth Dakota Supreme Court · 1979
- Northern Natural Gas Co. v. DwyerSupreme Court of Kansas · 1971
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Detroit & Windsor Ferry Co. v. WoodworthCourt of Appeals for the Sixth Circuit · 1940
- Anaconda Co. v. Property Tax DepartmentNew Mexico Court of Appeals · 1979
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3Cited by4 opinions
- National Sun Industries, Inc. v. Ransom County Ex Rel. Ransom County Board of CommissionersNorth Dakota Supreme Court · 1991
- American Crystal Sugar Co. v. Traill County Board of CommissionersNorth Dakota Supreme Court · 2006
- RFM-TREI Jefferson Apartments v. Stark County Board of Comm'rsNorth Dakota Supreme Court · 2020
- Midwest Processing Co. v. McHenry County Ex Rel. McHenry County Board of CommissionersNorth Dakota Supreme Court · 1991