Case Title: Prairie Winds Apartments 1, LLC v. Stark County Board of Commissioners

Citation: 

Docket Number: 20180149

State: north-dakota

Court: North Dakota Supreme Court

Date: 2018-11-06T00:00:00Z

Document:
Prairie Winds Apartments 1, LLC v. Stark County Board of Commissioners  Court Description: 233 To properly appeal a board of county commissioners' decision relating to tax matters, a landowner must file a notice of appeal on a board member and the state tax commissioner within thirty days of the board's decision. IN THE SUPREME COURT STATE OF NORTH DAKOTA 2018 ND 233 Prairie Winds Apartments 1, LLC, Appellant v. Stark County Board of Commissioners, Appellee No. 20180149 Prairie Winds Apartments 2, LLC, Appellant v. Stark County Board of Commissioners, Appellee No. 20180150 DAB, LLC, Appellant v. Stark County Board of Commissioners, Appellee No. 20180151 Roers Development, Inc., Appellant v. Stark County Board of Commissioners, Appellee No. 20180152 Appeal from the District Court of Stark County, Southwest Judicial District, the Honorable Dann E. Greenwood, Judge. AFFIRMED. Per Curiam. Michael S. Raum, Elizabeth L. Alvine, Fargo, ND, and Christopher A. Stafford, Minneapolis, MN, for appellants; on brief. Mitchell D. Armstrong and Brian Schmidt, Special Assistant State's Attorneys, Bismarck, ND, for appellee; on brief. Prairie Winds Apartments 1 v. Stark County Board of Commissioners No. 20180149 Prairie Winds Apartments 2 v. Stark County Board of Commissioners No. 20180150 DAB v. Stark County Board of Commissioners No. 20180151 Roers Development v. Stark County Board of Commissioners No. 20180152 Per Curiam. [¶1] Prairie Winds Apartments 1, LLC, Prairie Winds Apartments 2, LLC, DAB, LLC, and Roers Development, Inc., appeal after the district court dismissed their appeals from the Stark County Board of Commissioners' denial of their applications for abatements or refunds of property taxes. On appeal, Prairie Winds Apartments 1 & 2, DAB, and Roers Development argue the district court erred by dismissing their appeals for lack of subject matter jurisdiction and that service upon the state tax commissioner within thirty days is not a jurisdictional requirement. We summarily affirm the district court's judgments of dismissal under N.D.R.App.P. 35.1(a)(7). See S&B Dickinson Apartments I, LLC v. Stark Cty. Bd. of Comm'rs, 2018 ND 158, ¶ 22, 914 N.W.2d 503 ("Service of the notice of appeal on the state tax commissioner within thirty days is necessary to perfect an appeal from a board of county commissioners' decision relating to taxation."). [¶2] Gerald W. VandeWalle, C.J. Lisa Fair McEvers Daniel J. Crothers Jerod E. Tufte Jon J. Jensen