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PALUCK v. BD. OF CTY. COMM'RS, STARK COUNTY

Civ. No. 9891.

307 N.W.2d 852 (1981)

Casmir PALUCK, Plaintiff and Appellant, v. BOARD OF COUNTY COMMISSIONERS, STARK COUNTY, North Dakota, Defendant and Appellee, and State Tax Commissioner of North Dakota and Elm Grove School District No. 13 of Belfield, North Dakota, Respondents.

Supreme Court of North Dakota.

July 9, 1981.

Attorney(s) appearing for the Case

Robert A. Keogh, Dickinson, for plaintiff and appellant (on brief); argued by Casmir Paluck, pro se.

Owen Mehrer, State's Atty., Dickinson, for defendant and appellee Stark County.

VANDE WALLE, Justice.

Casmir Paluck appealed a decision of the district court of Stark County reversing a determination of the North Dakota Tax Appeals Board. We affirm the decision of the district court.

Paluck owns certain rural property in Stark County. The property is not tilled but, rather, Paluck utilizes it as pasture. In 1978, the Stark County assessor assessed the property at $1,878. Paluck appealed the assessment to the Stark County Board of Equalization...

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