Case Name: PRAIRIE WINDS APARTMENTS 1, LLC, Appellant v. STARK COUNTY BOARD OF COMMISSIONERS, Appellee Prairie Winds Apartments 2, LLC, Appellant v. Stark County Board of Commissioners, Appellee DAB, LLC, Appellant v. Stark County Board of Commissioners, Appellee Roers Development, Inc., Appellant v. Stark County Board of Commissioners, Appellee
Court: North Dakota Supreme Court
Jurisdiction: North Dakota
Decision Date: 2018-11-06
Citations: 919 N.W.2d 334
Docket Number: No. 20180149; No. 20180150; No. 20180151; No. 20180152
Parties: PRAIRIE WINDS APARTMENTS 1, LLC, Appellant
v.
STARK COUNTY BOARD OF COMMISSIONERS, Appellee
Judges: 
Reporter: North Western Reporter 2d
Volume: 919
Pages: 334–334

Head Matter:
PRAIRIE WINDS APARTMENTS 1, LLC, Appellant
v.
STARK COUNTY BOARD OF COMMISSIONERS, Appellee
Prairie Winds Apartments 2, LLC, Appellant
v.
Stark County Board of Commissioners, Appellee
DAB, LLC, Appellant
v.
Stark County Board of Commissioners, Appellee
Roers Development, Inc., Appellant
v.
Stark County Board of Commissioners, Appellee
No. 20180149
No. 20180150
No. 20180151
No. 20180152
Supreme Court of North Dakota.
Filed November 6, 2018
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.

Opinion:
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