From Casetext: Smarter Legal Research

Prairie Winds Apartments 1, LLC v. Stark Cnty. Bd. of Comm'rs

SUPREME COURT STATE OF NORTH DAKOTA
Nov 6, 2018
919 N.W.2d 334 (N.D. 2018)

Opinion

No. 20180149 No. 20180150 No. 20180151 No. 20180152

11-06-2018

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

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.


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.

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


Summaries of

Prairie Winds Apartments 1, LLC v. Stark Cnty. Bd. of Comm'rs

SUPREME COURT STATE OF NORTH DAKOTA
Nov 6, 2018
919 N.W.2d 334 (N.D. 2018)
Case details for

Prairie Winds Apartments 1, LLC v. Stark Cnty. Bd. of Comm'rs

Case Details

Full title:Prairie Winds Apartments 1, LLC, Appellant v. Stark County Board of…

Court:SUPREME COURT STATE OF NORTH DAKOTA

Date published: Nov 6, 2018

Citations

919 N.W.2d 334 (N.D. 2018)
2018 N.D. 233