State v. Buckley, 2010 ND 248

Housing Authority appeals a district court judgment affirming a Board denial of tax abatement and remand denial.
Properties at 770 14th St S and 1424 8th Ave S are Ruth Meiers adolescent treatment center in Grand Forks.
2006 and 2007 real estate tax payments were made and 2008 exemption granted by City Council after review.
Board found the 2006–2007 payments were voluntary payments in lieu of taxes, not abatements.
District court affirmed; remand motion to consider additional evidence of City Council tapes was denied.
This Court affirms, applying deferential review of Board decisions under NDC.C. § 28-34-01.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether substantial evidence supports in lieu of taxes finding	Housing Authority contends no agreement evidence.	Board relied on minutes, assessor’s report, director’s recommendation, and testimony.	Yes; substantial evidence supports in lieu finding.
Whether Board's denial of abatement was arbitrary or unreasonable	Decision lacks rational basis and ignores evidence of exemption intent.	Board exercised rational discretion with evidence converging to in lieu of taxes.	Not arbitrary, capricious, or unreasonable.
Whether district court abused discretion denying remand for additional evidence	Tapes/transcripts are material; remand warranted.	No material evidence; evidence already before Board; no remand required.	No abuse of discretion; remand denial affirmed.

Hagerott v. Morton County Bd. Comm’rs, 2010 ND 32 (2010) (very limited review of local board decisions; deference to Board)
Dakota Northwestern Assoc. v. Burleigh County Bd. of County Comm’rs, 2000 ND 164 (2000) (reversal only for absence of evidence showing arbitrariness or unreasonableness)
In re Pederson Trust, 2008 ND 210 (2008) (discretionary decision to admit additional evidence reviewed for abuse)