... [¶ 5] These property owners filed applications for abatement of real estate taxes for 2006, 2007,
and 2008 with the city of Grand Forks, claiming their properties were exempt from taxation under
state law because they are used for charitable or other public purposes. ...
... [¶ 3] In October 2008, the Housing Authority applied for an abatement of real estate taxes paid on
these properties in 2006 and 2007 and for an exemption from taxation for 2008. ... [¶ 8] All property
in North Dakota is subject to taxation unless expressly exempted by law. ...
... a charitable, non-profit.". [¶ 3] The property owners filed applications with the city
of Grand Forks for real estate tax exemptions for 2009, claiming their properties were
exempt from taxation 338 under ND Const. art. X, § 5, and ...