Trollwood Village Limited Partnership v. CASS COUNTY BD. OF COUNTY COMMISSIONERS
North Dakota Supreme Court
1Opinion of the Court
SANDSTROM, Justice.
Trollwood Village Limited Partnership, Trollwood Square Limited Partnership, Trollwood Apartments Limited Partnership, and Trollwood Land Limited Partnership (Trollwood) appealed from an order affirming the Cass County Board of Commissioners’ denial of Trollwood’s application for abatement of real estate taxes for 1988 through 1994. We hold, except to correct a jurisdictional defect in the 1989 assessment, Troll-wood’s application for abatement for 1988 through 1991 is barred by N.D.C.C. § 57-23-04(1), and the Board’s valuation for 1992 through 1994 is not arbitrary,…
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