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FREDRICKSON v. BURLEIGH COUNTY

No. 8152.

139 N.W.2d 250 (1965)

Olga FREDRICKSON, by her Attorney, Harold T. Fredrickson, Plaintiff and Appellant, v. BURLEIGH COUNTY, North Dakota, a Municipal Corporation, Groes Broste, Chairman, and R. C. Nelson, Jacob Swenson, E. A. Carroll, and Theo, Klein, Members of the Burleigh County Board of Commissioners, and Lloyd Omdahl, North Dakota State Tax Commissioner, Defendants and Respondents.

Supreme Court of North Dakota.

December 30, 1965.

Attorney(s) appearing for the Case

Fleck, Smith, Mather & Strutz, Bismarck, for plaintiff and appellant.

Helgi Johanneson, Atty. Gen., Joseph R. Maichel, Sp. Asst. Atty. Gen., and Gerald G. Glaser, Asst. State's Atty., Bismarck, for defendants and respondents.

M. C. FREDRICKS, District Judge.

Plaintiff here seeks an abatement for real estate taxes levied and assessed for the year 1961 in the amount of $139.74. Her application therefor was made to the Burleigh County Board of County Commissioners and in it plaintiff contended that her dwelling, and other structures or buildings, located on an 80-acre tract of land owned by her are farm structures located on agricultural lands and exempt from taxation under the terms of Subsec...

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