North Dakota Conference Association of Seventh-Day Adventists v. Board of County Commissioners

PAULSON, Judge.

This is an appeal from a judgment of the Stutsman County District Court, which judgment reversed a decision of the North Dakota Tax Appeals Board granting an application for abatement and settlement of real estate taxes assessed for the year 1973 against certain residential property in Jamestown owned by the appellant, North Dakota Conference Association of Seventh Day Adventists [hereinafter Conference], a North Dakota religious corporation.

The facts in this case are undisputed. The Conference owns four lots, each consisting of less than two acres, in the City of Jamestown,…