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DAKOTA v. BURLEIGH COUNTY BD.

No. 20000039.

616 N.W.2d 349 (2000)

2000 ND 164

DAKOTA NORTHWESTERN ASSOCIATES LIMITED PARTNERSHIP, Applicant and Appellant, v. BURLEIGH COUNTY BOARD OF COUNTY COMMISSIONERS, Respondent and Appellee.

Supreme Court of North Dakota.

August 24, 2000.

Attorney(s) appearing for the Case

Lawrence R. Klemin, Bucklin, Klemin & McBride, Bismarck, for applicant and appellant.

Rick Lee Volk, Assistant State's Attorney, Bismarck, for respondent and appellee.

MARING, Justice.

[¶ 1] Dakota Northwestern Associates Limited Partnership ("Dakota") appeals from a judgment affirming the decision of the Burleigh County Board of County Commissioners ("the Board") on applications for abatement of real estate taxes for the years 1995, 1996, and 1997. We conclude the Board's decision was not arbitrary, capricious, or unreasonable, and we affirm.

I

[¶ 2] Dakota owns a commercial office building in downtown...

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