Caldis v. Board of County Commissioners, Grand Forks County

PEDERSON, Justice.

Grand Forks County and the City of Grand Forks appeal from the district court’s affirmance of the Tax Appeals Board decision reducing a 1975 ad valorem tax assessment by Grand Forks County on land within the City of Grand Forks owned by Gordon Caldis, William D. C. Blair and G. E. Satrom. Hereinafter we will refer to the land involved as the Caldis land, and the owners as Caldis.

As required by § 57-23.1-02, North Dakota Century Code, the state tax commissioner and the Grand Forks city, school and park districts were named as parties in the district court. The statute does…