Burleigh County v. Brown Civil No. 930296

Per Curiam.

Carl Brown appeals from a county court order denying his motion for a new trial following a summary judgment in favor of Burleigh County Tax Equalization. Burleigh County sued Brown to collect unpaid mobile home taxes plus interest. Brown claims the mobile home tax is illegal, and the county's notices demanding payment of the mobile home tax are invalid because they are captioned as being for real estate taxes.

The judgment and order of the county court are affirmed under Rule 35.1(a)(1) and (6), N.D.R.App.P.

Gerald W. VandeWalle, C.J.
Dale V. Sandstrom
Herbert L. Meschke
Beryl J. Levine
William A. Neumann