Burlington Northern, Inc. v. Richland County

MR. JUSTICE JOHN C. HARRISON

delivered the Opinion of the Court.

Plaintiff here is Burlington Northern Inc., whose predecessor filed three separate actions in 1969, 1970 and 1971, against defendants Richland County, its officers, and the State Board of Equalization. By agreement of the parties, these actions were consolidated because all concern the same basic facts. The actions involve the payment of taxes under protest in the sum of $336.06 for 1969; $650.72 for 1970; and $645.38 for 1971.

The consolidated cases were submitted to the district court of the seventh judicial district, Richland…