North Dakota Administrative Code Title 80 - Tax Appeals Board
Overview of Title 80 — Tax Appeals Board
Title 80 of the North Dakota Administrative Code pertains to the Tax Appeals Board, which was established to provide an administrative forum for resolving disputes related to state and local tax assessments. The Board's primary function was to hear appeals from taxpayers who disagreed with decisions made by county boards of equalization or the State Board of Equalization regarding property tax assessments.
Legal Authority and Framework
The Tax Appeals Board was created under Chapter 57-23.1 of the North Dakota Century Code (NDCC). Its purpose was to serve as an independent body to review and decide appeals concerning property tax assessments, ensuring fairness and consistency in the application of tax laws.
The Board had the authority to:
Hear appeals from taxpayers regarding property tax assessments.
Review decisions made by county boards of equalization and the State Board of Equalization.
Issue final decisions on appeals, which could include affirming, modifying, or reversing the contested assessments.
The Board's decisions were intended to be final, subject to judicial review by the courts.
Structure of Title 80
Title 80 would have included rules and procedures governing the operations of the Tax Appeals Board, such as:
Article 80-01: General Administration
Organizational structure of the Board.
Procedures for filing appeals.
Guidelines for conducting hearings.
Article 80-02: Practice and Procedure
Rules of evidence applicable to hearings.
Standards for presenting and challenging evidence.
Procedures for issuing decisions and orders.
Article 80-03: Enforcement and Penalties
Mechanisms for enforcing the Board's decisions.
Penalties for non-compliance with Board orders.
However, it's important to note that Title 80 has been declared unconstitutional and is no longer in effect.
Judicial Interpretation and Case Law
Paluck v. Board of County Commissioners, Stark County
In Paluck v. Board of County Commissioners, Stark County, 307 N.W.2d 852 (N.D. 1981), the North Dakota Supreme Court addressed the constitutionality of the statutes creating the Tax Appeals Board. The court concluded that the statutes were unconstitutional because they violated the separation-of-powers doctrine. Specifically, the court found that the legislature had created an administrative agency (the Tax Appeals Board) that had no executive or administrative functions to perform, thus infringing upon the executive branch's authority.
This decision effectively rendered Title 80 and the Tax Appeals Board null and void, as the enabling statutes were deemed unconstitutional.
Conclusion
Title 80 — Tax Appeals Board was established to provide an administrative forum for resolving property tax disputes in North Dakota.
The Board had the authority to hear appeals and issue decisions on property tax assessments.
Title 80 has been declared unconstitutional by the North Dakota Supreme Court in the Paluck case, rendering it inactive.
As a result, the Tax Appeals Board no longer operates, and property tax disputes are now handled through other mechanisms, such as judicial review in the courts.
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