State Ex Rel. Clayburgh v. American West Community Promotions, Inc.

[¶ 88] I respectfully dissent. The majority has misstated our law on legislative acquiescence and judicial deference to longstanding administrative agency interpretation of a statute. The majority also ignores Foss v. Gray, 70 N.D. 727, 298 N.W. 1 (1941), in which this Court concluded there was legislative acquiescence to the Tax Commissioner’s longstanding interpretation of “tangible personal property” — even though the interpretation was not contemporaneous with the original adoption of the statute.

[¶ 39] The Tax Commissioner has authority to adopt administrative rules having the force and…