IRET Properties LP, IRET Williston Garden Apartments LLC, IRET WRH 1 LLC, RAH Property Owner LLC, IP S&B Williston Properties I LLC, S & B Williston Apartments II LLC C, UC Property Owner LLC, and WRH Holding LLC v. Williams County Board of Commissioners

Summary

The North Dakota Supreme Court held that taxpayers failed to perfect their appeal from the Williams County Board of Commissioners' denial of tax abatement applications because they served the notices of appeal after the statutory 30-day deadline. The Court concluded that the courts lacked subject matter jurisdiction, vacated the district court's order, and dismissed the appeal.

Holdings

1. Under N.D.C.C. § 28-34-01(1), an appellant must both file the notice of appeal with the district court and serve a copy on the local governing body within thirty days of the governing body's decision.
2. Failure to serve the notices of appeal on the Board within thirty days meant the taxpayers did not perfect their appeals, and the courts lacked subject matter jurisdiction to review the merits.

Questions Presented

1. Whether the taxpayers perfected their appeals from the Board's tax-abatement decisions by filing and serving their notices of appeal within thirty days.
2. Whether the untimely service of the notices of appeal deprived the courts of subject matter jurisdiction.
3. Whether the appeal should be dismissed under North Dakota Rule of Appellate Procedure 27(f).

Disposition

vacated