Arnegard v. Cayko

20090222 Cameron Arnegard and
Mary S. Arnegard, Plaintiffs and Appellants
v.
Richard Cayko, Chairman, Board
of County Commissioners, Frances
Olson, McKenzie County Auditor,
and McKenzie County, Defendants and Appellees

Appeal from: District Court, Northwest Judicial District, McKenzie County
Judge David W. Nelson
Nature of Action: Tax Related
Counsel:
Appellant: Pro se
Appellant: Pro se
Appellee: Dennis Edward Johnson , State's Attorney
Term: 02/2010   Argument: 02/11/2010  10:00am
ND cite: 2010 ND 83
NW cite: 782 N.W.2d 54

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Issues: 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?

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Docket entries:
108/03/2009 NOTICE OF APPEAL: 08/03/2009
208/20/2009 ORDER FOR TRANSCRIPT: 08/10/2009
308/28/2009 RECORD ON APPEAL
409/21/2009 MOT. EXT/TIME TRANSCRIPT
509/21/2009 ACTION BY TRIAL COURT (Mot/Ext/TRA). Granted: 10/31/2009
609/29/2009 Clerk's Supplemental Certificate dated September 25, 2009 (Entry Nos. 41 & 42).
710/28/2009 TRANSCRIPT DATED April 28, 2009 & C.O.S.
811/02/2009 DISK - tra (4-28-09) (e-mailed)
912/03/2009 APPELLANT BRIEF
1012/03/2009 APPELLANT APPENDIX
1112/04/2009 DISK - atb (e-mailed)
1212/07/2009 Received 8 copies of corrected title page, signature page and judgment for ATA.
1312/17/2009 MOT. EXT/TIME APPELLEE BRIEF (E-MAILED)
1412/17/2009 E-FILED MOTION (MAE)
1512/18/2009 ACTION BY CLERK (MAE). Granted: 01/18/2010
1601/12/2010 APPELLEE BRIEF
1701/12/2010 APPELLEE APPENDIX
1801/12/2010 DISK - aeb (e-mailed)
1901/19/2010 NOTICE OF ORAL ARGUMENT SENT
2002/11/2010 APPEARANCES: Cameron Arnegard & Mary S. Arnegard/Dennis E. Johnson
2102/11/2010 ARGUED: C. Arnegard/Johnson
2202/11/2010 ORAL ARGUMENT WEBCAST
2305/11/2010 DISPOSITION: AFFIRMED
2405/11/2010 UNANIMOUS OPINION: VandeWalle, Gerald W.
2505/11/2010 Costs on appeal taxed in favor of appellee
2605/11/2010 Judgment Sent to Parties
2706/10/2010 MANDATE
2806/14/2010 RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE
2907/07/2011 Corrected/Substitute Opinion Page 5

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