Hudye Group v. Ward Cty. Bd. of Commissioners

Citations

• 973 N.W.2d 415
• 2022 ND 83

Syllabus

A local governing body's decision on tax rebate and abatement applications is reviewed under the arbitrary, capricious, or unreasonable standard. Applications for abatement or refund of property taxes must be filed in the office of the county auditor on or before November first of the year following the year in which the tax becomes delinquent. Taxpayer's applications for abatement or refund of property taxes which were not filed before November first of the year following the year in which the taxes became delinquent were untimely.