PRAIRIE WINDS APARTMENTS LLC v. STARK COUNTY BOARD OF COMMISSIONERS (2018)

Supreme Court of North Dakota.

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

Decided: November 06, 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.

[¶ 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.”).

Per Curiam.

[¶ 2] Gerald W. VandeWalle, C.J. Lisa Fair McEvers Daniel J. Crothers Jerod E. Tufte Jon J. Jensen

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