North Dakota Supreme Court July 9, 1981, Civ. No. 9891 (Paluck v. Board of County Commissioners)

VANDE WALLE, Justice.

Casmir Paluck appealed a decision of the district court of Stark County reversing a determination of the North Dakota Tax Appeals Board. We affirm the decision of the district court.

Paluck owns certain rural property in Stark County. The property is not tilled but, rather, Paluck utilizes it as pasture. In 1978, the Stark County assessor assessed the property at $1,878.