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

Docket No. 20190396
Oral Argument: Thursday, May 14, 2020 10:45 AM

Docket Info

Title
RFM-TREI Jefferson Apartments, LLC, Appellant
v.
Stark County Board of Commissioners, Appellee
Case Type
CIVIL APPEAL : ADMINISTRATIVE PROCEEDING
Appeal From
Case No. 2019-CV-00048
Southwest Judicial District, Stark County
William A. Herauf
2020 ND 204950 N.W.2d 160
Oral Argument 5/14/2020

Highlight

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.


Briefs

Filing Date Description
03/16/2020 APPELLANT BRIEF View
04/15/2020 APPELLEE BRIEF View
04/29/2020 REPLY BRIEF View

Counsel

Party Type Name
APPELLANT PRIVATE PRACTICE Aubrey Jo Fiebelkorn-Zuger - 06281
APPELLEE SPEC. ASST. STATE'S ATTY. Brian Schmidt - 07498
APPELLEE SPEC. ASST. STATE'S ATTY. Mitchell D Armstrong - 05892
APPELLANT PRIVATE PRACTICE Michael Stuart Raum - 05676

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

Seq. # Filing Date Description Attachment
1 12/13/2019 NOTICE OF APPEAL : 12/13/2019
2 12/16/2019 Received $125 filing fee
3 12/16/2019 This case is consolidated w/ 20190397, 20190398, 20190399. Make all entries in 20190396 except ROA,
4 12/16/2019 DIS & MAN
5 12/17/2019 NOT. OF FILING NOT. OF APPEAL AND PROOF OF SERV.
6 12/17/2019 Notice served on Michael S. Raum, Aubrey J. Fiebelkorn-Zuger, Mitchell D. Armstrong & Brian Schmidt
7 12/17/2019 DISK - Transcript of Administrative Agency Hearing dated December 4, 2018
8 12/17/2019 DISK - Transcript of Administrative Agency Hearing dated December 18, 2018
9 12/18/2019 ORDER FOR TRANSCRIPT : 12/20/2019
10 01/02/2020 ELEC. RECORD ON APPEAL DATED DECEMBER 31, 2019 (ENTRY NOS. 1-71)
11 02/04/2020 ELECTRONIC TRANSCRIPT DATED MAY 23, 2019
12 02/04/2020 CERTIFICATE OF SERVICE TRA 5-23-19
13 03/16/2020 APPELLANT BRIEF View
14 03/16/2020 APPELLANT APPENDIX
15 03/19/2020 Rec'd $152 e-filing surcharge for ATA (receipt #27547)
16 03/30/2020 Rec'd 6 copies of ATB & ATA from CSD
17 04/15/2020 APPELLEE BRIEF View
18 04/15/2020 Oral Argument Request by Appellee
19 04/15/2020 APPELLEE APPENDIX
20 04/15/2020 Rec'd AEB and AEA non-substantive corrections
21 04/17/2020 Rec'd 5 copies of AEB and AEA back from Central Duplicating
22 04/22/2020 NOTICE OF ORAL ARGUMENT SENT
23 04/29/2020 REPLY BRIEF View
24 05/04/2020 Rec'd 5 copies of RYB from CD
25 05/14/2020 APPEARANCES: Michael S. Raum; Mitchell D. Armstrong
26 05/14/2020 ARGUED: Michael S. Raum; Mitchell D. Armstrong
27 05/14/2020 ORAL ARGUMENT WEBCAST
28 10/21/2020 DISPOSITION
29 10/21/2020 UNANIMOUS OPINION : Tufte, Jerod E. View
30 10/21/2020 Costs on appeal taxed in favor of Appellant
31 10/27/2020 Judgment Sent to Parties
32 11/12/2020 MANDATE