Mills v. Board of County Commissioners

VANDE WALLE, Justice.

Betty L. Mills appeals from a judgment of the district court of Burleigh County reversing a decision of the Tax Appeals Board. We affirm the judgment of the district court.

*833In 1977, following assessment of her land and residence, Mills applied to the Burleigh County Board of Commissioners (“County Board”) for abatement of taxes on the home as a farm improvement and also alleged an arbitrary assessment of the land. The County Board denied the application for abatement and Mills appealed to the North Dakota Tax Appeals Board.1 The Tax Appeals Board determined that the home…