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HUDYE GROUP v. WARD COUNTY BD. OF COM'RS

No. 20210279.

973 N.W.2d 415 (2022)

2022 ND 83

HUDYE GROUP LP, Appellant v. WARD COUNTY BOARD OF COMMISSIONERS, Appellee.

Supreme Court of North Dakota.

FILED April 28, 2022.

Attorney(s) appearing for the Case

Jessica L. Merchant , Minot, ND, for appellant; submitted on brief.

Mitchell D. Armstrong and Jon C. Lengowski , Special Assistant State's Attorneys, Bismarck, ND, for appellee; submitted on brief.

[¶ 1] Hudye Group LP ("Hudye") appealed from a district court judgment affirming the Ward County Board of Commissioners' ("the Board") decision to deny Hudye's applications for abatement or refund of taxes as untimely. Hudye argues the failure to consider abatement requests received...

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