Blume Construction, Inc. v. State ex rel. Job Service North Dakota

. McEVERS, Justice.

[¶ 1] Blume Construction, . Inc. (“Blume”) appeals from a district court judgment affirming a Job Service North Dakota decision, finding Blume did not file a valid appeal and the agency’s determination assigning Blume a penalty tax rate was final. Blume argues the referee erred in finding Blume’s attorney engaged in the unauthorized practice of law and the appeal request the attorney filed was void. We affirm.

I

[¶ 2] Blume received a notice of determination from Job Service dated November 8, 2013, informing Blume that it would be assigned a penalty tax rate for unemployment…