Legal Opinion

Paluck v. Board of County Commissioners

North Dakota Supreme Court

Decided July 9, 1981No. Civ. No. 9891PublishedCited by 4 opinions

1Opinion of the Court

VANDE WALLE, Justice.

Casmir Paluck appealed a decision of the district court of Stark County reversing a determination of the North Dakota Tax Appeals Board. We affirm the decision of the district court.

Paluck owns certain rural property in Stark County. The property is not tilled but, rather, Paluck utilizes it as pasture. In 1978, the Stark County assessor assessed the property at $1,878. Paluck appealed the assessment to the Stark County Board of Equalization, which approved the assessment. Paluck then appealed the assessment to the State Board of Equalization in accordance with the…

2Cases cited18 opinions

  1. Power Fuels, Inc. v. ElkinNorth Dakota Supreme Court · 1979
  2. State ex rel. Linde v. TaylorNorth Dakota Supreme Court · 1916
  3. State v. HoweNorth Dakota Supreme Court · 1976
  4. Layton School of Art & Design v. Wisconsin Employment Relations CommissionWisconsin Supreme Court · 1978
  5. City of Carrington v. Foster CountyNorth Dakota Supreme Court · 1969

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3Cited by4 opinions

  1. Paluck v. BD. OF CTY. COMM'RS, STARK COUNTYNorth Dakota Supreme Court · 1981
  2. Langenes v. BullingerNorth Dakota Supreme Court · 1982
  3. Owen Steel Co. v. S. C. Tax CommissionCourt of Appeals of South Carolina · 1984
  4. State Ex Rel. Lesmeister v. OlsonNorth Dakota Supreme Court · 1984

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