918 N.W.2d 56
N.D.2018Background
- Appellants (taxpayers) applied for property tax abatements from the Williams County Board; the Board denied the applications on February 21, 2017.
- Taxpayers filed notices of appeal with the district court on March 23, 2017 (within 30 days of the Board’s decision).
- Taxpayers served the notices of appeal on the Board chairman on March 28, 2017 (five days after filing and after the 30‑day deadline).
- The district court affirmed the Board’s denials on December 13, 2017.
- On appeal, the Board moved to dismiss for lack of subject matter jurisdiction, arguing the appeals were not perfected because service on the Board was untimely under N.D.C.C. § 28‑34‑01.
- The Supreme Court considered whether failure to serve the notice on the local governing body within 30 days deprived courts of subject matter jurisdiction.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether appeal was perfected under N.D.C.C. § 28‑34‑01 | Filing the notice with the district court by March 23 satisfied appeal requirements | Service on the Board was untimely (served March 28), so appeal was not perfected | Appeal not perfected because service on the Board was not within 30 days; jurisdiction lacking |
| Whether courts have subject matter jurisdiction despite late service | Jurisdiction exists because filing deadline was met | Courts lack jurisdiction unless both filing and service occur within 30 days | Court held both filing and service within 30 days are required for jurisdiction |
| Whether dismissal is appropriate remedy | Appellants urged merits review | Board sought dismissal for lack of jurisdiction | Court granted motion to dismiss appeal for lack of subject matter jurisdiction |
| Whether district court order should stand | Appellants sought to uphold district court’s decision on the merits | Board argued decision must be vacated because appeal was not properly before the courts | Court vacated the district court’s order and dismissed the appeal |
Key Cases Cited
- Garaas v. Cass Cnty. Joint Water Res. Dist., 883 N.W.2d 436 (2016) (interpreting N.D.C.C. § 28‑34‑01 to require filing and service within 30 days)
- S&B Dickinson Apts. I v. Stark Cnty. Bd. of Comm’rs, 914 N.W.2d 503 (2018) (reaffirming the 30‑day filing and service requirement)
- Mann v. ND Tax Comm’r, 692 N.W.2d 490 (2005) (court must have jurisdiction before reaching merits)
- Dietz v. Kautzman, 686 N.W.2d 110 (2004) (jurisdictional prerequisites are mandatory)
- Schaan v. Magic City Beverage Co., 609 N.W.2d 82 (2000) (dismissal for failure to timely file notice of appeal)