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Arnegard, et al. v. Cayko, et al.

Docket No. 20090222
Oral Argument: Thursday, February 11, 2010 10:00am

Docket Info

Title
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
Case Type
CIVIL APPEAL : TAX RELATED
Appeal From
Case No. 08-C-0140
Northwest Judicial District, McKenzie County
David W. Nelson
2010 ND 83782 N.W.2d 54
Oral Argument 2/11/2010

Highlight

The primary objective in interpreting a statute is to determine the intent of the legislature by first looking at the language of the statute and giving words their plain, ordinary, and commonly understood meaning, unless the words are defined in the code or the drafters clearly intended otherwise.
An individual claiming a tax exemption has the burden of establishing exempt status.
A residence does not qualify for a farm residence tax exemption under N.D.C.C. 57-02-08(15) if it is occupied by an individual whose nonfarm income exceeds his or her farm income for three consecutive years preceding the year for which the exemption is applied or the individual's nonfarm income exceeds $40,000 each year during the three preceding years.


Briefs

Filing Date Description
12/03/2009 APPELLANT BRIEF View
01/12/2010 APPELLEE BRIEF View

Counsel

Party Type Name
APPELLEE STATE'S ATTORNEY Dennis Edward Johnson - 03671
APPELLANT PRO SE Cameron Arnegard
APPELLANT PRO SE Mary S. Arnegard

(Note: Attachments may not be available for recently filed cases and/or confidential documents.)

Seq. # Filing Date Description Attachment
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 View
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 View
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
24 05/11/2010 UNANIMOUS OPINION : VandeWalle, Gerald W. View
25 05/11/2010 Costs on appeal taxed in favor of appellee
26 05/11/2010 Judgment Sent to Parties
27 06/10/2010 MANDATE
28 06/14/2010 RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE
29 07/07/2011 Corrected/Substitute Opinion Page 5
30 01/27/2021 EXPUNGED - Nonpermanent record items destroyed