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RFM-TREI JEFFERSON APART. v. BD. OF COM'RS

Nos. 20190396, 20190397, 20190398, 20190399.

950 N.W.2d 160 (2020)

2020 ND 204

RFM-TREI JEFFERSON APARTMENTS, LLC, Appellant v. STARK COUNTY BOARD OF COMMISSIONERS, Appellee. RFM-TREI Lincoln Apartments, LLC, Appellant v. Stark County Board of Commissioners, Appellee. Dickinson Homestay, LLC, Appellant v. Stark County Board of Commissioners, Appellee. Lodgepros Dickinson, LLC, Appellant v. Stark County Board of Commissioners, Appellee.

Supreme Court of North Dakota.

Filed October 21, 2020.

Attorney(s) appearing for the Case

Michael S. Raum (argued) and Aubrey J. Fiebelkorn-Zuger (on brief), Fargo, N.D., for appellants.

Mitchell D. Armstrong (argued) and Brian D. Schmidt (on brief), Bismarck, N.D., for appellee.

[¶1] RFM-TREI Jefferson Apartments, LLC; RFM-TREI Lincoln Apartments, LLC; Dickinson Homestay, LLC; and Lodgepros Dickinson, LLC (together "the Taxpayers") appeal from district court judgments affirming the Stark County Board of Commissioners' ("the Board") denials of their applications for tax abatements or refunds. On appeal...

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