TEIGEN, Judge.
The defendant Burleigh County has appealed from a judgment adjudicating that the plaintiff's dwelling and other structures or buildings, located on a tract of land which he owns and operates as a nursery, are farm structures located on agricultural lands and, therefore, exempt from taxation under Section 57-02-08(15), N.D.C.C.
The facts are stipulated and the case involves the construction of the tax-exemption statute.
The plaintiff...
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