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BLUME CONST., INC. v. STATE

No. 20150103.

872 N.W.2d 312 (2015)

2015 ND 285

BLUME CONSTRUCTION, INC., Petitioner and Appellant, v. STATE of North Dakota by JOB SERVICE NORTH DAKOTA, Respondent and Appellee.

Supreme Court of North Dakota.

December 7, 2015.

Attorney(s) appearing for the Case

Seth A. Thompson (argued) and Lawrence A. Dopson (on brief), Bismarck, N.D., for petitioner and appellant.

Michael T. Pitcher , Assistant Attorney General, Office of the Attorney General, Bismarck, N.D., for respondent and appellee.

[¶ 1] Blume Construction, Inc. ("Blume") appeals from a district court judgment affirming a Job Service North Dakota decision, finding Blume did not file a valid appeal and the agency's determination assigning Blume a penalty tax rate was final. Blume argues the referee erred in finding Blume's attorney engaged in the unauthorized...

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