Northwest Airlines, Inc. v. Commissioner of Revenue

YETKA, Justice.

Writ of certiorari upon relation of the taxpayer, Northwest Airlines, Inc. (Northwest), to review a decision of the Tax Court affirming the 1970 and 1971 assessments of airflight property tax by the commissioner of taxation (now commissioner of revenue). The Tax Court found that the value placed on the Northwest fleet for 1970 and 1971 was not excessive but that the assessment ratios of 35.4 percent and 34.2 percent were illegal. Northwest seeks review of the former determination; however, the state does not seek review of the latter. We affirm.

Airflight property, including…