Hudye Group v. Ward Cty. Bd. of Commissioners
- Hudye Group LP, Appellant
Ward County Board of Commissioners, Appellee
- Case Type
- CIVIL APPEAL : ADMINISTRATIVE PROCEEDING
- Appeal From
Case No. 2021-CV-00184
North Central Judicial District, Ward County
Richard L. Hagar
Parties' Statement of Issues
Was the Ward County Board of Commissioners decision to deny the Appellants Application for Abatement or Refund of Taxes for the 2018 real estate tax year arbitrary, capricious, or unreasonable?
Whether the Ward County Board of Commissioners’ denial of Hudye Group LP’s abatement applications as untimely correctly applied the law.
Hudye Group LP (“Hudye”) appeals from a district court order and judgment affirming the Ward County Board of Commissioner’s decision to deny Hudye’s application for abatement or refund of taxes as untimely.
Hudye filed applications for abatement or refund of taxes relating to property located in Ward County, North Dakota. The applications requested a reduction of the assessed values for the 2018 and 2019 tax years. On October 28, 2020, Hudye mailed their applications to the Minot City Assessor’s office, but due to weather, the package was not received until November 2, 2020. On November 9, 2020, Hudye received a letter from the Minot City Assessor specifying that the application needed to be refiled in duplicate with the Ward County Auditor. Hudye mailed the applications to the Ward County Auditor’s Office and they were received on November 20, 2020.
The City of Minot denied the applications reasoning they were not filed in accordance with the North Dakota Century Code. The statute requires applications for abatement to be filed in the county auditor’s office on or before November first of the year following the year in which the tax becomes delinquent. N.D.C.C. § 57-23-04(1). The Ward County Board heard the applications on January 5, 2021. The Board denied the application for abatement or refund of taxes for the 2018 tax year. The Board issued a written decision denying the application for the 2018 tax year, reasoning the abatement application was not filed in the county auditor’s office by the deadline required by statute.
Hudye appealed the Board’s decision to the district court. The court affirmed the Board’s decision and reasoned the Board’s decision was achieved by a rational mental process.
Hudye argues the Board acted unreasonably because the abatement requests were received by the City Assessor’s Office on the first business day following the November first deadline and the failure to consider the requests results in an unjust outcome. Additionally, Hudye argues the City of Minot and Ward County should be estopped from assessing the 2018 real estate tax year at its original true and taxable value.
(Note: Attachments may not be available for recently filed cases and/or confidential documents.)
|Seq. #||Filing Date||Description||Attachment|
|1||10/06/2021||NOTICE OF APPEAL : 10/06/2021|
|2||10/12/2021||NOT. OF FILING NOT. OF APPEAL AND PROOF OF SERV.|
|3||10/12/2021||Notice served on Jessica L. Merchant, Mitchell D. Armstrong, & Jon C. Lengowski|
|4||10/12/2021||DISK - Transcript of Administrative Agency Hearing dated January 5 and 19, 2021 (e-mailed)|
|5||11/03/2021||ELEC. RECORD ON APPEAL DATED NOVEMBER 2, 2021 (ENTRY NOS. 1-55)|
|8||11/17/2021||Rec'd non-substantive correction to ATA (agency docket sheet)|
|9||11/18/2021||Rec'd $133 e-filing surcharge for ATA (receipt # 28289)|
|10||11/18/2021||Rec'd 3 copies of ATB & 2 copies of ATA from CSD|
|11||11/19/2021||Rec'd additional $1.50 e-filing surcharge for ATA (receipt #28293)|
|13||12/10/2021||Rec'd 3 copies of AEB from CSD|
|14||12/14/2021||ORAL ARGUMENT WAIVED - NO REQUESTS FOR ORAL ARGUMENT|
|16||12/23/2021||Rec'd 3 copies of RYB from CSD|