GO Committee Ex Rel. Hale v. City of Minot

MARING, Justice.

[¶ 1] The City of Minot (“Minot”) appealed from a declaratory judgment, and the GO Committee, by and through its spokesperson Robert Hale, and Dr. Jerome Schuler, and Ward County Farm Bureau, by and through its representative John Fjeldahl (collectively referred to as “GO Committee”), cross-appealed from an order, an order for judgment, and the judgment entered in a declaratory judgment action challenging Minot’s handling of sales tax receipts. We affirm in part and reverse in part.

I

[¶ 2] In 1999, Minot adopted Ordinance No. 3560 creating a temporary surtax on its sales and…