Arnegard v. Cayko
Cameron Arnegard and
Mary S. Arnegard, Plaintiffs and Appellants
Richard Cayko, Chairman, Board
of County Commissioners, Frances
Olson, McKenzie County Auditor,
and McKenzie County, Defendants and Appellees
Northwest Judicial District,
Judge David W. Nelson
|Nature of Action:||Tax Related|
|Term:||02/2010  Argument: 02/11/2010|
|ND cite:||2010 ND 83|
782 N.W.2d 54
Listen to recording of oral argument in MP3 format
Appellant's Statement of the Issues:|
The Appellant designates the following issues for review:
A. Whether the District Court committed error in determining that, under N.D.C.C. 57-02-08(15), the term non farm income means all income while the term farm income contains passive income exclusions.
B. Whether the District Court committed error in determining that, under N.D.C.C. 57-02-08(15), the term each of the three preceding years means all the three preceding years.
C. The definition of the word "income" as used in N.D.C.C. 57-02-08 is ambiguous and as such is unconstitutional.
D. Appellant respectfully requests a trial De Novo of the case.
Appellee's Statement of the Issues:
Is passive income from ira retirements to be used in calculating the exemption provided for real estate taxes provided for farm residences by N.D.C.C. 57-02-08?
Do the appellants qualify for the tax exemption by meeting the "not more than $40,000 nonfarm income" under N.D.C.C. 57-02-08?
Do the appellants fail to qualify for the exemption provided for real estate taxes provided for farm residences by N.D.C.C. 57-02-08 because more than 50% of their income is nonfarm income?
Do the appellants qualify for the tax exemption by meeting the requirements for three (3) consecutive years under N.D.C.C. 57-02-08?
|Add Docket 20090222 RSS|
|1||08/03/2009 NOTICE OF APPEAL: 08/03/2009|
|2||08/20/2009 ORDER FOR TRANSCRIPT: 08/10/2009|
|3||08/28/2009 RECORD ON APPEAL|
|4||09/21/2009 MOT. EXT/TIME TRANSCRIPT|
|5||09/21/2009 ACTION BY TRIAL COURT (Mot/Ext/TRA). Granted: 10/31/2009|
|6||09/29/2009 Clerk's Supplemental Certificate dated September 25, 2009 (Entry Nos. 41 & 42).|
|7||10/28/2009 TRANSCRIPT DATED April 28, 2009 & C.O.S.|
|8||11/02/2009 DISK - tra (4-28-09) (e-mailed)|
|9||12/03/2009 APPELLANT BRIEF|
|10||12/03/2009 APPELLANT APPENDIX|
|11||12/04/2009 DISK - atb (e-mailed)|
|12||12/07/2009 Received 8 copies of corrected title page, signature page and judgment for ATA.|
|13||12/17/2009 MOT. EXT/TIME APPELLEE BRIEF (E-MAILED)|
|14||12/17/2009 E-FILED MOTION (MAE)|
|15||12/18/2009 ACTION BY CLERK (MAE). Granted: 01/18/2010|
|16||01/12/2010 APPELLEE BRIEF|
|17||01/12/2010 APPELLEE APPENDIX|
|18||01/12/2010 DISK - aeb (e-mailed)|
|19||01/19/2010 NOTICE OF ORAL ARGUMENT SENT|
|20||02/11/2010 APPEARANCES: Cameron Arnegard & Mary S. Arnegard/Dennis E. Johnson|
|21||02/11/2010 ARGUED: C. Arnegard/Johnson|
|22||02/11/2010 ORAL ARGUMENT WEBCAST|
|23||05/11/2010 DISPOSITION: AFFIRMED|
|24||05/11/2010 UNANIMOUS OPINION: VandeWalle, Gerald W.|
|25||05/11/2010 Costs on appeal taxed in favor of appellee|
|26||05/11/2010 Judgment Sent to Parties|
|28||06/14/2010 RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE|
|29||07/07/2011 Corrected/Substitute Opinion Page 5|