RFM-TREI Jefferson Apartments v. Stark County Board of Comm'rs

Citations

• 950 N.W.2d 160
• 2020 ND 204

Syllabus

An assessment that exceeds the true and full value of property is contrary to N.D.C.C. § 57-23-01, which provides that \assessments of any taxable property in excess of the full and true value in money are subject to correction and abatement and refund.\ When a Board denies a request to abate such an assessment, it acts contrary to the legislature's directive, and the Court will conclude the abatement denial is arbitrary and unreasonable. In tax abatement and refund proceedings, taxing authorities may consider information that does not meet the standards for admissibility of evidence in court.