Soo Line Railroad v. State

PAULSON, Justice.

The Soo Line Railroad Company [“Soo Line”] brought three actions pursuant to § 57-08-03 of the North Dakota Century Code1 in Burleigh County District Court, seeking an adjudication that its 1974, 1975, and 1976 property tax assessments by the State Board of Equalization [“Board”] are void and that the amounts of the tax paid in excess of the assessment which could lawfully have been levied should be refunded. The district court consolidated the three actions for trial because the parties were identical and the cases involved closely related questions of law or fact. The cases…