Court Opinion

ID: 9862153
Source: CourtListenerOpinion
Date Created: 2023-09-25 01:02:40.692539+00
Date Added: 2024-06-11T11:30:29.673095
License: Public Domain

PEDERSON, Justice,
concurring specialty-
I agree with all that is said by Justice Vande Walle in the majority opinion but deem it advisable to point out that no inference should arise from our failure in this case to address the constitutionality of the farm structure tax exemption. There are some unanswered questions — if we give the words in § 57-02-08(15), NDCC, their ordinary meaning, the statute may operate unconstitutionally. We have heard no argument from the parties in this case on the matter and, until successfully challenged, all statutes are entitled to a presumption of constitutionality. In any event, if possible, we would construe those words so that the statute would operate constitutionally. See State v. Wallace, 48 N.D. 803, 187 N.W. 728 (1922), and State v. Howe, 247 N.W.2d 647 (N.D.1976).