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ULVEDAL v. BOARD OF COUNTY COMM'RS

Civ. No. 880113.

434 N.W.2d 707 (1989)

A.L. ULVEDAL and Betty Ulvedal, Appellees, v. BOARD OF COUNTY COMMISSIONERS OF GRAND FORKS COUNTY, North Dakota, Appellant.

Supreme Court of North Dakota.

January 9, 1989.

Attorney(s) appearing for the Case

Caldis, Arneson & Tingum, Ltd., Grand Forks, for appellees; argued by Kirk A. Tingum.

Howard D. Swanson (argued), Sp. Asst. States Atty., Grand Forks, for appellant.

James T. Odegard, State's Atty., Grand Forks, for appellant. No appearance.

MESCHKE, Justice.

We hold that a board of county commissioners did not abuse its power in refusing to reduce the tax assessment on real estate owned by A.L. and Betty Ulvedal. Therefore, we reverse the decision of the district court and reinstate the decision of the Board.

Ulvedals owned an office building, converted from a hospital, in the City of Grand Forks. In 1985 the Grand Forks city assessor valued the building at $738,690 for tax purposes. Ulvedals...

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