IRET Properties v. Williams County Board of Commissioners

[¶ 1] The Williams County Board of Commissioners moves for an order remanding this matter to the district court with direction that the appeal be dismissed for lack of subject matter jurisdiction. We grant the Board's motion.

[¶ 2] On February 21, 2017, the Board heard and considered tax abatement applications submitted by the appellants-taxpayers for various properties located in Williston. Also on February 21, 2017, the Board denied the abatement applications. On March 23, 2017, the taxpayers filed notices of appeal with the district court. On March 28, 2017, the taxpayers served their…