State v. Johnson
2011 ND 48
| N.D. | 2011Background
- Property owners filed 2009 applications for real estate tax exemptions for charitable/public use under Art. X, §5 and NDCC 57-02-08(8); city denied the exemptions.
- County Board of Equalization denied the exemptions on July 7, 2009; property owners appealed to the State Board of Equalization.
- State Board made no change to assessments; property owners then appealed both the State Board’s decision and the County Board’s decision to district court on October 22, 2009.
- Property owners sought to amend pleadings to obtain a writ of mandamus and to allow amici curiae briefs; district court dismissed the State Board for lack of authority and dismissed the County Board appeal as untimely.
- Court held the State Board had no authority to reclassify locally assessed property as exempt from taxation; exemptions are within local taxing authority's power, not the State Board's.
- Appeal from the County Board was untimely because notice of appeal must be filed within 30 days; equitable tolling not recognized; court affirmed dismissal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Does the State Board have authority to grant locally assessed tax exemptions? | Property owners argued the State Board can determine taxability/exemption. | State Board lacks authority to reclassify locally assessed property as exempt. | State Board has no authority to grant exemptions for locally assessed property. |
| Is the County Board appeal timely under 28-34-01 and 11-11-39? | Appeal timely via available remedies; finalization occurred later. | Notice of appeal due within 30 days of July 7, 2009 decision; untimely otherwise. | County Board appeal was untimely; district court properly dismissed. |
| May mandamus/amicus curiae relief be obtained or requested here? | Request writ of mandamus and amici briefs should be allowed. | State Board lacked authority; mandamus not appropriate; amici briefing moot. | District court did not err in denying mandamus relief and amici briefing. |
Key Cases Cited
- Soo Line R.R. Co. v. State, 286 N.W.2d 459 (N.D. 1979) (distinguishes centrally vs locally assessed property and Board authority)
- Trollwood Village Ltd. P’ship v. Cass County Bd. of County Comm’rs, 557 N.W.2d 732 (N.D. 1996) (limits of Board of equalization on issues not authorized by law)
- City of Grand Forks v. Board of County Comm’rs, 284 N.W.2d 420 (N.D. 1979) (alternative remedies and absence of irreconcilable conflict between routes to relief)
- Smith v. Burleigh County Bd. of Comm’rs, 578 N.W.2d 533 (N.D. 1998) (timeliness of appeals; mandatory 30-day limit for district court jurisdiction)
- Paluck v. Bd. of County Comm’rs, 307 N.W.2d 852 (N.D. 1981) (footnote acknowledging Tax Appeals Board constitutional status)