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RICE v. BOARD OF COUNTY COM'RS OF BENSON COUNTY

No. 8209.

135 N.W.2d 597 (1965)

John M. RICE and Geraldine C. Rice, Plaintiffs and Appellants, v. BOARD OF COUNTY COMMISSIONERS OF BENSON COUNTY, North Dakota, Lloyd Omdahl, State Tax Commissioner, and City of Maddock, North Dakota, Defendants and Respondents.

Supreme Court of North Dakota.

June 3, 1965.

Attorney(s) appearing for the Case

Waldron & Kenner, Minot, for appellants.

M. C. Hiaasen, State's Atty., Minnewaukan, and Duffy & Haugland, Devils Lake, for respondents.

ERICKSTAD, Judge.

This is an appeal from a judgment of the District Court of Benson County wherein the court affirmed on appeal a decision of the Board of County Commissioners of Benson County denying an abatement and refund of taxes levied and assessed against certain buildings and improvements for the years 1956 through 1962. During the trial of the matter in district court taxes paid on the buildings and improvements for the year 1963 were included by stipulation...

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