Legal Opinion
Koch Hydrocarbon Co. v. State Ex Rel. State Board of Equalization
North Dakota Supreme Court
Decided April 12, 1990No. Civ. 890256PublishedCited by 12 opinions
1Opinion of the Court
LEVINE, Justice.
Koch Hydrocarbon Company [Koch] appeals from a district court judgment upholding the assessment of Koch’s pipeline operating property by the State Board of Equalization [Board]. We affirm.
Koch purchases and processes natural gas and sells the products. Koch owns pipeline operating property used to gather natural gas produced in the counties of Billings, Divide, Dunn, Golden Valley, McKenzie, Stark, and Williams. Effective January 1, 1986, Koch purchased a gas processing plant and additional pipeline operating property from Phillips Petroleum Company for $30,870,000, which was…
2Cases cited6 opinions
- County of Stutsman v. State Historical Society of North DakotaNorth Dakota Supreme Court · 1985
- Shaw v. Burleigh CountyNorth Dakota Supreme Court · 1979
- Soo Line Railroad v. StateNorth Dakota Supreme Court · 1979
- Ulvedal v. Board of County CommissionersNorth Dakota Supreme Court · 1989
- Northern Pacific Railway Co. v. StateNorth Dakota Supreme Court · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Peterson v. North Dakota University SystemNorth Dakota Supreme Court · 2004
- Pic v. City of GraftonNorth Dakota Supreme Court · 1990
- State v. JohnsonNorth Dakota Supreme Court · 2011
- People to Save the Sheyenne River, Inc. v. North Dakota Department of HealthNorth Dakota Supreme Court · 2005
- Grand Forks Homes, Inc. v. State ex rel. State Board of EqualizationNorth Dakota Supreme Court · 2011
7 more not listed; retrieve them via the Exa API.