Bismarck daily tribune., 1915-12-14
SITES TAXABLE
As REAL ESTATE.
DECLARES COURT
All Property Along Right-of- way
Privately Used Assessable
Separately. .
JUDGE Goss WRITES
IMPORTANT DECISION
Takes Stand that Section ITO of
. Constitution Covers Is.
A.. sue Raised.

Under an opinion Of the supreme
court, rendered yesterday. all indus
trial sites along the railroads not
used in the operation of the railroad
are assessable as other real estate.
Judge Nuessle is reversed as regards
elevator sites and affirmed on his rul-
ing that sites used by Oil companies
are subject to taxation.
Judge ~ G. Young Of Fargo, wao
appeared for the railroaCs, could not
state last evening whether the mat
ter will be appealed to the Unite.
States supreme court.
The railroads took the position that
the attempt to assess the industria.
sites constituted double taxation, as
all this property is assessed BY. the
state board Of equalization.
Justice Goss, who writes the opin-
ion, takes the stand that all proper
ty other than taat used in the opera.
tion OF ,the\ railroad is assessable as
other real estate under section us
of the state constitution.
The syllabus of tie case follows:
FROM MORTON COUNTY,. ,..
Northern Pacific Railway Company
Plaintiff and Appellant, Plaintiff
and Respondent,
vs..
Morton County, a Municipal Corpora
tion, Defendant and, Respondent,
Defendant and Appellant.
Syllabus: Under constitutional and
statutory provisions governing taxa
tion OF sites VI Elevators; s.iumpei
yards and oiltank stations upon rail
road right Of way occupied under Ii
cense or lease from the railroad com
pany, it is held:
"a Such sites are industrial sites
while so held and used and as such
are devoted to private and not rail
road use and are therefore taxable as
local real estate. -n
Taxable as Real Estate.
(2) While the tract occupied by
such sites are subject to the railroa'
right of user and are taxable as a
part Of and in the manner Of taxing
of strictly railroad property, yet the
tax therefor assessed by the state
board of equalization on such bass
cannot constitute tax upon the tax
able private right of user enjoyed by
the industrial sites, and which sites
for such purposes can be assessed
and taxed only after local assess
ment as real estate.
1t is held, therefore, said industrial
sites lave escaped taxation during
the years in question and were tax
able locally during said time.
Constitutional Question.
:N) The 1901 constitutional amend
ment to Sec. 179 of the constitution
for taxation purposes recognizes a
dual taxable right Of user of right Of
way, viz: CD right to tax same
upon the assessment of the state
board of equalization as for railroad
use; and ca the right to locally tax
by general taxation any portion o.
the site appropriated temporarily to
private use. q,
60 Section 2llS G. j.. 1913, taken
with said constitutional amendment
authorizes the assessment made upon
the private right of user of these in
dustrial sites. .,....,.. .-...
CO This taxation Of both rights OF
user does not constitute double taxa
tion. .r. ..
CD The taxes assessed and levied
upon all these industrial sites are val
i'd and constitute liens upon the tracts
in question. ..--.....
Cross appeals from the District
Court of Morton County. iNuessle
Special Judge. ..,>
Modified and affirmed.
Opinion of the Court by Goss, j.
Watson & Young of Fargo, Attor
neys for Plaintiff and the Elevator
Company. Miller, Zuger &. Tillotson
of Bismarck, Attorneys for the Lun
Der Yard and Oil Sites.
VIM. LANCER. States Attorney, Man
dan, and the State Tax Commission
by George E. Wallace, Attorneys for
Nocr