Grand Forks Homes, Inc. v. State ex rel. State Board of Equalization
795 N.W.2d 335
N.D.2011Background
- Property owners sought real estate tax exemptions for 2009 for charitable/public-use properties in Grand Forks.
- City denied exemptions; County Board denied July 7, 2009; property owners appealed to State Board of Equalization.
- State Board made no change to assessments; property owners appealed to district court on Oct 22, 2009.
- District court dismissed the State Board for lack of authority to grant exemptions and dismissed County Board appeal as untimely.
- Court denied motions to amend pleadings for mandamus and to permit amici curiae briefs; affirmed dismissal.
- This Court held State Board cannot reclassify locally assessed property as exempt; County Board appeal untimely; no tolling allowed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Authority of State Board to grant exemptions | property owners: State Board can determine taxability/exemption | State Board lacks authority to grant exemptions for locally assessed property | State Board has no authority to grant exemptions |
| Timeliness of appeal from County Board decision | County decision timely via State Board proceedings | 30-day appeal period mandatory; untimely here | Appeal from County Board untimely; district court properly dismissed |
| Remedies sought via mandamus and amicus briefs | mandamus to compel State Board to act; amicus briefs allowed | no authority for mandamus; discretionary denial of amici | District court did not abuse discretion; dismissals affirmed |
| Amicamus curiae relief mootness | briefs from similarly situated exempt properties could aid | issue moot; no briefing authority cited | moot point; court declined to address |
Key Cases Cited
- Soo Line R.R. Co. v. State, 286 N.W.2d 459 (N.D. 1979) (centralized vs local assessment authority)
- Trollwood Vill. Ltd. P’ship v. Cass County Bd. of County Comm’rs, 557 N.W.2d 732 (N.D. 1996) (appeals under state tax processes; scope of Board authority)
- City of Grand Forks v. Board of County Comm’rs, 284 N.W.2d 420 (N.D. 1979) (alternative remedies for tax abatement determinations)
- Smith v. Burleigh County Bd. of Comm’rs, 578 N.W.2d 533 (N.D. 1998) (mandatory 30-day appeal period; subject-matter jurisdiction)
- Amerada Hess Corp. v. State, 704 N.W.2d 8 (N.D. 2005) (reexamination of legal positions; entitlement to relief)
- Thompson v. Jaeger, 788 N.W.2d 586 (N.D. 2010) (statutory interpretation; plain meaning governs)
- Koch Hydrocarbon Co. v. State, 454 N.W.2d 508 (N.D. 1990) (limits of Board authority; not an appeals court)