Boehm v. Burleigh County
North Dakota Supreme Court
1Opinion of the Court
TEIGEN, Judge.
The defendant Burleigh County has appealed from a judgment adjudicating that the plaintiff’s dwelling and other structures or buildings, located on a tract of land which he owns and operates as a nursery, are farm structures located on agricultural lands and, therefore, exempt from taxation under Section 57-02-08(15), N.D.C.C.
The facts are stipulated and the case involves the construction of the tax-exemption statute.
The plaintiff owns 20 acres of land described in the complaint. It is unplatted land located outside the limits of any town or city. On'this land he operates a…
2Cases cited11 opinions
- State v. Wertheimer Bag Co.Supreme Court of Alabama · 1949
- Hill v. Georgia Casualty Co.Texas Commission of Appeals · 1932
- Park Floral Co. v. Industrial CommissionSupreme Court of Colorado · 1939
- Ginn v. Forest Nursery Co.Tennessee Supreme Court · 1932
- Marple Township v. LynamSuperior Court of Pennsylvania · 1942
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3Cited by7 opinions
- Butts Feed Lots, Inc. v. Board of County CommissionersNorth Dakota Supreme Court · 1977
- Mills v. Board of County CommissionersNorth Dakota Supreme Court · 1981
- Fredrickson Ex Rel. Fredrickson v. Burleigh CountyNorth Dakota Supreme Court · 1965
- Kansas City v. Rosehill Gardens, Inc.Supreme Court of Missouri · 1976
- Mills v. Board of County CommissionersNorth Dakota Supreme Court · 1981
2 more not listed; retrieve them via the Exa API.