Dakota Northwestern Associates Ltd. Partnership v. Burleigh County Board of County Commissioners

MAKING, Justice.

[¶ 1] Dakota Northwestern Associates Limited Partnership (“Dakota”) appeals from a judgment affirming the decision of the Burleigh County Board of County Commissioners (“the Board”) on applications for abatement of real estate taxes for the years 1995, 1996, and 1997. We conclude the Board’s decision was not arbitrary, capricious, or unreasonable, and we affirm..

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[¶ 2] Dakota owns a commercial office building in downtown Bismarck. The property was originally assessed at $5,191,000 for the years 1995, 1996, and 1997.Dakota hired appraiser Joseph Ibach to provide a retrospective…