Reliable Inc. v. Stutsman County Commission

LEVINE, Justice.

Reliable Incorporated appeals from a judgment of the district court dismissing its appeal from a decision of the Stutsman County Commission. We reject Reliable’s argument that the Commission’s appearance in the action waived any jurisdictional defect. Accordingly, we affirm the district court’s dismissal of the appeal on the ground that it lacked subject matter jurisdiction.

On February 4,1986, the Stutsman County Board of County Commissioners (hereinafter the Commission) heard and denied Reliable’s request for a tax abatement. Subsequently, Reliable left a copy of a letter,…