Fredrickson Ex Rel. Fredrickson v. Burleigh County

M. C. FREDRICKS, District Judge.

Plaintiff here seeks an abatement for real estate taxes levied and assessed for the year 1961 in the amount of $139.74. Her application therefor was made to the Burleigh County Board of County Commissioners and in it plaintiff contended that her dwelling, and other structures or buildings, located on an 80-acre tract of land owned by her are farm structures located on agricultural lands and exempt from taxation under the terms of Subsec. IS of Sec. 57-02-08 N.D.C.C. The application was denied by the County Commissioners. She appealed such decision to the…