NORTHERN BORDER PIPELINE CO. v. STATE

No. 88-386.

772 P.2d 829 (1989)

NORTHERN BORDER PIPELINE COMPANY, a Partnership, Plaintiff and Appellant, v. The STATE of Montana, Department of Revenue, of the State of Montana, et al., Defendants and Respondents.

Supreme Court of Montana.

Decided April 20, 1989.


Attorney(s) appearing for the Case

Michael E. Webster argued and Ronald Lodders, Crowley Law Firm, Billings, for plaintiff and appellant.

Marc Racicot, Atty. Gen., Clay Smith argued, Asst. Atty. Gen., David W. Woodgerd, Dept. of Revenue, Helena, David L. Nielsen, Co. Atty., Glasgow, James A. McCann, Co. Atty., Wolf Point, for defendants and respondents.

Reid Peyton Chambers, Sonosky, Chambers & Sachse, Washington, D.C. and Ray F. Koby, for amicus curiae, Swanberg, Koby and Swanberg, Great Falls, Assiniboine and Sioux Tribes.


McDONOUGH, Justice.

This appeal involves a dispute over property taxes assessed and levied against a natural gas pipeline owned by Northern Border Pipeline Company (Northern Border). Northern Border appeals from the summary judgment of the District Court of the Seventeenth Judicial District, Valley County, upholding the power of the State of Montana to impose the disputed tax. We affirm.

Northern Border frames six issues on appeal:

1. Does the factual...

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