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Hudye Group v. Ward Cty. Bd. of Commissioners

Docket No. 20210279
Oral Argument: Waived

Docket Info

Title
Hudye Group LP, Appellant
v.
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

  • Appellant

    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?

  • Appellee 1

    Whether the Ward County Board of Commissioners’ denial of Hudye Group LP’s abatement applications as untimely correctly applied the law.


Summary

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.


Briefs

Filing Date Description
11/15/2021 APPELLANT BRIEF View
12/08/2021 APPELLEE BRIEF View
12/22/2021 REPLY BRIEF View

Counsel

Party Type Name
APPELLANT PRIVATE PRACTICE Jessica Lee Merchant - 06169
APPELLEE SPEC. ASST. STATE'S ATTY. Mitchell D Armstrong - 05892
APPELLEE SPEC. ASST. STATE'S ATTY. Jon Christian Lengowski - 09196

(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)
6 11/15/2021 APPELLANT BRIEF View
7 11/15/2021 APPELLANT APPENDIX
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)
12 12/08/2021 APPELLEE BRIEF View
13 12/10/2021 Rec'd 3 copies of AEB from CSD
14 12/14/2021 ORAL ARGUMENT WAIVED - NO REQUESTS FOR ORAL ARGUMENT
15 12/22/2021 REPLY BRIEF View
16 12/23/2021 Rec'd 3 copies of RYB from CSD