North Dakota AG Opinions, 1981

Office of the Attorney General State of North Dakota Opinion No. 81-138 Date issued: December 24, 1981 Requested by: Dr. Joe Crawford Superintendent of Public Instruction --QUESTION PRESENTED-- Whether the governing board of a public school district, city, or county may amend the annual budget and property tax levy that it had previously approved if it makes the amendment prior to October tenth. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the governing board of a school district, city, or county has a limited authority to amend the annual budget both before and after October tenth

Office of the Attorney General State of North Dakota Opinion No. 81-137 Date issued: December 23, 1981 Requested by: T. N. Tangedahl Social Service Board --QUESTIONS PRESENTED-- I. Whether county social service boards are required to follow a merit system of personnel administration. II. Whether the responsibility for monitoring and enforcing the merit system standards as to the county social service boards staff rests with the Central Personnel Division. III. Whether the 'State of North Dakota Personnel Policies' manual is the basis for these standards. IV. Whether the county social servi

Office of the Attorney General State of North Dakota Opinion No. 81-136 Date issued: December 23, 1981 Requested by: Governor Allen I. Olson --QUESTIONS PRESENTED-- Whether Section 9-1-2 of the North Dakota Personnel Policies, relating to appeals and dismissals and other personnel actions, conflicts with any provision of state law. --ATTORNEY GENERAL'S OPINION-- It is my opinion that Section 9-1-2 of the North Dakota Personnel Policies, relating to appeals and dismissals and other personnel actions, does not conflict with any provision of state law. --ANALYSIS-- Section 9-1-2 of the North

Office of the Attorney General State of North Dakota Opinion No. 81-135 Date issued: December 23, 1981 Requested by: Harry E. Iszler State Senator --QUESTION PRESENTED-- Whether a family farm corporation is required to have a minimum of three directors even though it has less than three shareholders or members. --ATTORNEY GENERAL'S OPINION-- It is my opinion that a family farm corporation if it has less than three shareholders or members is not required to have any more directors than it has shareholders or members. --ANALYSIS-- The family farm incorporation law set forth in Chapter 10-06

Office of the Attorney General State of North Dakota Opinion No. 81-134 Date issued: December 22, 1981 Requested by: Cynthia Rothe Cass County State's Attorney (issued to Robert G. Hoy, her successor in office) --QUESTION PRESENTED-- Whether county commissioners elected at large to a four year term in 1980 in a county which was subsequently divided into districts following the 1980 federal decennial census in which each commissioner resides in a separate district, are required to run for reelection in 1982. --ATTORNEY GENERAL'S OPINION-- It is my opinion that county commissioners who were

Office of the Attorney General State of North Dakota Opinion No. 81-133 Date issued: December 15, 1981 Requested by: Senator William Heigaard --QUESTION PRESENTED-- Whether Senate Concurrent Resolution 4033, as passed by the 1981 Legislative Assembly, violates any provision of the Constitution of North Dakota. --ATTORNEY GENERAL'S OPINION-- It is my opinion that Senate Concurrent Resolution 4033, as passed by the 1981 Legislative Assembly, does not violate any provision of the Constitution of North Dakota. --ANALYSIS-- Article IV, Section 23 of the Constitution of North Dakota provides tha

Office of the Attorney General State of North Dakota Opinion No. 81-132 Date Issued: December 15, 1981 Requested by: Shirley Peterson Executive Director Job Service North Dakota --QUESTIONS PRESENTED-- I. Whether Section 52-04-14 of the North Dakota Century Code authorizes Job Service to refund excess contributions to employers at the end of the 1981 contribution year which were paid as a result of contribution rates incorrectly assessed by the agency higher than they should have been for the year 1981. II. Whether at the present time Job Service has the authority to redetermine and reasse

Office of the Attorney General State of North Dakota Opinion No. 81-131 Date Issued: December 15, 1981 Requested by: Representative Aloha Eagles --QUESTIONS PRESENTED-- I. Whether the provisions of Section 14-02.1-03.1 of the North Dakota Century Code requiring parental consent or judicial authorization to perform an abortion on an unmarried minor apply when the minor is not a North Dakota resident, but is seeking to have the abortion performed in North Dakota. II. Whether Section 14-02.1-03.1, N.D.C.C., prohibits access to North Dakota juvenile courts to unmarried minors residing outside

Office of the Attorney General State of North Dakota Opinion No. 81-130 Date Issued: December 7, 1981 Requested by: Senator Jan S. Dykshoorn --QUESTIONS PRESENTED-- I. Whether student directory records are open for public inspection pursuant to North Dakota's Open Records Law. II. Whether a school board has any discretion, under federal or state law, in allowing the inspection of student directory records which are legally available for public inspection. --ATTORNEY GENERAL'S OPINION-- I. It is my opinion that student directory records are open for public inspection pursuant to North Dakot

Office of the Attorney General State of North Dakota Opinion No. 81-129 Date Issued: December 7, 1981 Requested by: Lewis C. Jorgenson Ramsey County State's Attorney --QUESTION PRESENTED-- Whether appointments to county positions by the board of county commissioners are restricted by Section 11-10-25 of the North Dakota Century Code relating to nepotism. --ATTORNEY GENERAL'S OPINION-- It is my opinion that appointments to county positions by the board of county commissioners are not restricted by Section 11-10-25, N.D.C.C. --ANALYSIS-- Section 11-10-25, N.D.C.C., states: 11-10-25. NEPOTI

Office of the Attorney General State of North Dakota Opinion No. 81-128 Date Issued: November 30, 1981 Requested by: Richard C. Wilkes Ward County Assistant State's Attorney --QUESTION PRESENTED-- Whether a county auditor may spread a property tax levy of ten mills for a rural fire protection district pursuant to Section 18-10-07 of the North Dakota Century Code, as amended in 1981, if the certification of the levy is made to the county auditor after June 30, 1981, but before October 10, 1981, and if a certification of a tax levy by the fire district had already been made for the same year

Office of the Attorney General State of North Dakota Opinion No. 81-127 Date Reissued: November 23, 1981 Requested: Phil Park North Dakota Dairy Commissioner --QUESTION PRESENTED-- Whether the sale of a product which is clearly labeled so as not to be in imitation or semblance of any dairy product nor false, deceiving, misleading or confusing to the average consumer is prohibited by Section 4-30-43 of the North Dakota Century Code. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the sale of a product which is clearly labeled so as not be in imitation or semblance of any dairy product

Office of the Attorney General State of North Dakota Opinion No. 81-126 Date Issued: November 20, 1981 Requested by: Dr. Joseph C. Crawford Superintendent of Public Instruction --QUESTION PRESENTED-- Whether a person who offers microcomputers and course programs for use in the schools of this state must comply with the requirements of Section 15-43-01 of the North Dakota Century Code. --ATTORNEY GENERAL'S OPINION-- It is my opinion that a person who offers microcomputers for use in the schools of this state need not comply with the requirements of Section 15-43-01, N.D.C.C., however, cours

Office of the Attorney General State of North Dakota Opinion No. 81-125 Date Issued: November 20, 1981 Requested by: Juanita J. Helphrey Executive Director Indian Affairs Commission --QUESTION PRESENTED-- Whether monies from the Indian Development Fund may only be used in Indian development projects to match grants from federal, tribal, or private agencies to the extent they require matching funds. --ATTORNEY GENERAL'S OPINION-- It is my opinion that monies from the Indian Development Fund may only be used in Indian development projects to match grants from federal, tribal, or private agen

Office of the Attorney General State of North Dakota Opinion No. 81-124 Date Issued: November 19, 1981 Requested by: Ray Larson Cass County Commissioner --QUESTION PRESENTED-- Whether a member of the legislative assembly may be appointed as state's attorney of a county. --ATTORNEY GENERAL'S OPINION-- It is my opinion that a member of the legislative assembly may be appointed as state's attorney of a county if the actual salary to be paid to the member for that office has not been increased by action of the legislative assembly of which the person is or was a member. --ANALYSIS-- Article IV

Office of the Attorney General State of North Dakota Opinion No. 81-123 Date Issued: November 18, 1981 Requested by: John A. Zuger City Attorney for the City of Bismarck --QUESTION PRESENTED-- Whether a county and city may enter into an agreement for the improvement of a road, part of which lies entirely within the city, part of which lies entirely within the county, and part of which, to the center line, lies within the city with the other part lying in the county. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that a county and city may enter into an agreement for th

Office of the Attorney General State of North Dakota Opinion No. 81-122 Date Issued: November 17, 1981 Requested by: State Representative Harley R. Kingsbury --QUESTION PRESENTED-- Whether the provisions of 1981 North Dakota Session Laws, Chapter 564, Section 3, as amended by 1981 N.D. Sess. Laws, Ch. 565, § 1, have the effect of removing mill levy limitations on property taxes levied by taxing districts in 1981 and 1982. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the provisions of 1981 N.D. Sess. Laws, Ch. 564, § 3, as amended by 1981 Sess. Laws, Ch. 565, § 1, do have the

Office of the Attorney General State of North Dakota Opinion No. 81-121 Date Issued: November 4, 1981 Requested by: James Purdy Dickey County State's Attorney --QUESTION PRESENTED-- Whether a Board of County Commissioners has the authority to approve or disapprove specific budget items in the proposed budget of a County Social Service Office, including salaries of personnel. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that the Board of County Commissioners does have authority to approve or disapprove specific items of the budget of the County Soc

Office of the Attorney General State of North Dakota Opinion No. 81-120 Date Issued: October 30, 1981 Requestd by: The Bank of North Dakota --QUESTION PRESENTED-- I. Whether there has been a valid appropriation by the legislature for the fuel production facility loan guarantee program created by Chapter 6-09.7 of the North Dakota Century Code. II. Whether there has been a valid appropriation by the legislature for the program to guarantee seller-sponsored loans between landowners and beginning farmers created by Sections 54-17-29, 54-17-30, and 54-17-31 of the North

Office of the Attorney General State of North Dakota Opinion No. 81-119 Date Issued: October 30, 1981 Requested by: Tom Slorby Ward County States Attorney --QUESTION PRESENTED-- I. Whether a county which elects its county commissioners at large pursuant to a court order resulting from the filing of an unlawful redistricting plan following the 1970 federal decennial census is required to redistrict following the 1980 decennial census. II. Whether all county commissioners in a county currently on an atlarge system would be required to stand for election at the general elect

Office of the Attorney General State of North Dakota Opinion No. 81-118 Date Issued: October 30, 1981 Requested by: Kent Conrad, State Tax Commissioner --QUESTION PRESENTED-- Whether cash rents can be used for purposes of valuing agricultural lands as provided in Section 57-02-27.2 of the North Dakota Century Code. --ATTORNEY GENERAL'S OPINION-- It is my opinion that cash rents cannot be used for purposes of valuing agricultural lands as provided in Section 57-02-27.2, N.D.C.C. --ANALYSIS-- Section 57-02-27.1, N.D.C.C., provides that the valuation of agricultural lands shall be as dete

Office of the Attorney General State of North Dakota Opinion No. 81-116 Date Issued: October 30, 1981 Requested by: John F. Schmitz, Superintendent of Stanton Public School, at the request of Mercer County State's Attorney --QUESTIONS PRESENTED-- I. Whether a person, who as a condition of employment resides on real property owned by a school district, is subject to real property taxation on the value of the interest held in such real property. II. Whether such a person, if subject to such real property taxation, is personally responsible for payment of those taxes. --ATTORN

Office of the Attorney General State of North Dakota Opinion No. 81-115 Date Issued: October 29, 1981 Requested by: T. N. Tangedahl, Executive Director Social Service Board of North Dakota --QUESTION PRESENTED-- Whether, following the determination of child paternity, there is a time limitation for recovery of Aid to Families with Dependent Children (AFDC) and Medical Assistance payments previously furnished to such child. --ATTORNEY GENERAL'S OPINION-- It is my opinion that, following the determination of child paternity, the time limitation for recovery of Aid to Families with Dependent

Office of the Attorney General State of North Dakota Opinion No. 81-114 Date Issued: October 22, 1981 Requested by: Representative Alvin Hausauer, Chairman Finance and Taxation Committee of Legislative Council --QUESTIONS PRESENTED-- I. Whether a city can vacate a plat retroactive to January 1, 1981, to change the assessment classification of that property for the 1981 tax year to 'agricultural property' as defined in Section 57-02-01(11) of the North Dakota Century Code. II. Whether the provisions of 1981 N.D. Sess. Laws, Ch. 564, which provide that agricultural property shall not inclu

Office of the Attorney General State of North Dakota Opinion No. 81-113 Date Issued: October 21, 1981 Requested by: Representative Harley R. Kingsbury --QUESTION PRESENTED-- Whether the seven percent limitation on increases in 1981 and 1982 property taxes, provided for in 1981 N.D. Sess. Laws, Ch. 564, § 3, applies to increases for either individual taxpayers or increases on particular pieces of property. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the seven percent limitation on increases in 1981 and 1982 property taxes, provided for in 1981 N.D. Sess. Laws, Ch. 564, § 3, doe

Office of the Attorney General State of North Dakota Opinion No. 81-112 Date Issued: October 16, 1981 Requested by: John P. Van Grinsven III Assistant State's Attorney Ward County, North Dakota --QUESTION PRESENTED-- Whether an adoptive parent may obtain a certified copy of an adoption decree from the District Court following the adoption, the records of which are confidential in accordance with Section 14-15-16 of the North Dakota Century Code. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that an adoptive parent may obtain a certified copy of

Office of the Attorney General State of North Dakota Opinion No. 81-111 Date Issued: October 12, 1981 Requested by: Kent Conrad, State Tax Commissioner --QUESTION PRESENTED-- I. Whether a husband and wife who file a joint federal income tax return and who wish to file separate North Dakota individual income tax returns for the same year, must both use the simplified optional method provided for in Section 57-38-30.3 of the North Dakota Century Code, if one of them elects to do so. II. Whether the spouse who does not elect to file pursuant to Section 57-38-30.3, N.D.C.C., notwithstanding th

Office of the Attorney General State of North Dakota Opinion No. 81-110 Date Issued: October 8, 1981 Requested by: Joseph Dietchman Benson County State's Attorney --QUESTION PRESENTED-- Whether the term 'kindred' as used in Section 23-06-03(2) of the North Dakota Century Code includes collateral blood relatives as well as lineal blood relatives. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the term 'kindred' as used in Section 23-06-03(2), N.D.C.C., includes both collateral blood relatives as well as lineal blood relatives, but does not include relatives by marriage. --ANALYSIS-- T

Office of the Attorney General State of North Dakota Opinion No. 81-109 Date Issued: October 8, 1981 Requested by: Senator Marvin E. Sorum, Kenmare, ND --QUESTION PRESENTED-- Whether Section 15-43-11.2 of the North Dakota Century Code authorizes a school district to require every student to purchase a season ticket for extracurricular activities whether or not the student's attendance at those extracurricular activities is optional. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that a school district may not require every student to purchase a season ticket for extracurri

Date Issued: October 8, 1981 (AGO 81-108) Requested by: Herschel Lashkowitz, State Senator - QUESTION PRESENTED - Whether a petition to change from a city commission form of government to a city council form of government must include the proposed wards on the petition. - ATTORNEY GENERAL'S OPINION - It is the Attorney General's opinion that the wards to be established when changing from a commission system of government to the modern council form of government may not appear on the petition asking for the change, but rather are to be established by the present governing body by ordinance

Office of the Attorney General State of North Dakota Opinion No. 81-106 Date Issued: October 6, 1981 Requsted by: F. C. Rohrich, Emmons County State's Attorney --QUESTION PRESENTED-- Whether personnel policies and personnel decisions concerning the employees of a county social service board are made by the county social service board, the board of county commissioners or the state central personnel division. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that the authority to set personnel policies and make personnel decisions concerning the employees of a county social se

Office of the Attorney General State of North Dakota Opinion No. 81-105 Date Issued: October 6, 1981 Requested by: Homer M. Engelhorn, Manager, Garrison Diversion Conservancy District --QUESTION PRESENTED-- Whether 1981 North Dakota Session Laws, Chapter 565, Section 1, requires the Garrison Diversion Conservancy District to make its property tax levy in 1981 and 1982 in dollars rather than mills. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that 1981 N. D. Sess. Laws, Ch. 565, § 1 does not require the Garrison Diversion Conservancy District to make its property tax le

Office of the Attorney General State of North Dakota Opinion No. 81-104 Date Issued: October 6, 1981 Requested by: Jerald L. Engelman, Mayville City Attorney --QUESTION PRESENTED-- Whether unpaid annual installments of city special assessments spread against lots in 1980 in a platted addition to a city can be collected if the lot owners and developers vacate pursuant to Section 40-50-20 of the North Dakota Century Code, the portion of the plat that included those lots. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that where there are unpaid annual installments of city sp

Office of the Attorney General State of North Dakota Opinion No. 81-103 Date Issued: October 6, 1981 Requested by: Owen K. Mehrer, Stark County State's Attorney --QUESTION PRESENTED-- Whether child support awarded by a district court in a divorce action should be recorded by the clerk of district court on the money judgment docket. --ATTORNEY GENERAL'S OPINION-- It is the Attorney General's opinion that child support awarded by a district court order in a divorce decree should not be recorded on the judgment docket. --ANALYSIS-- Prior to the 1981 Legislative Session, Section 14-09-09.5 of

STATE OF NORTH DAKOTA ATTORNEY GENERAL’S OPINION 81-102 Date Issued: October 6, 1981 Requested by: Charles D. Orvik Pierce County State's Attorney --QUESTIONS PRESENTED-- I. Whether the one-fourth of one mill county property tax levy for improvement of highways that is provided for in Section 24-05-01 of the North Dakota Century Code is part of any county road and bridge tax levy made by a county pursuant to Subsection 3 of Section 57-15-06, N.D.C.C., for the county road fund. II. Whether the special road fund referred to in Subsection 3 of Sec

STATE OF NORTH DAKOTA ATTORNEY GENERAL’S OPINION 81-101 Date Issued: September 14, 1981 Requested by: Dr. Joseph Crawford Superintendent of Public Instruction --QUESTION PRESENTED-- Whether the county superintendent's decision to refuse to allow a child under the age of sixteen to enroll in correspondence courses may be appealed to the Superintendent of Public Instruction. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the county superintendent's decision to refuse to allow a child under the age of sixteen to enroll in correspondence courses may be appealed to

STATE OF NORTH DAKOTA ATTORNEY GENERAL’S OPINION 81-100 Date Issued: September 10, 1981 Requested By: Lieutenant Governor Ernest Sands --QUESTION PRESENTED-- Whether any power and authority possessed by the governor may be delegated to the lieutena nt governor. --ATTORNEY GENERAL'S OPINION-- It is my opinion that all power and authority given to the governor, except those responsibilities explicitly reserved to the governor under the Constitution, may be delegated to the lieutenant governor. --ANALYSIS-- Article V, Section 7 of the Constitution of North Dakota states, i

Office of the Attorney General State of North Dakota Opinion No. 81-99 Date Issued: September 9, 1981 Requested by: State Board of Equalization --QUESTION PRESENTED-- Whether the State Board of Equalization has the authority, when considering the valuation and assessment of agricultural lands, to use a factor of fifteen percent of annual gross income produced for the 'annual gross return' for sugar beet and potato lands. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the State Board of Equalization does not have the authority, when considering the valuation and assessment of agricult

Office of the Attorney General State of North Dakota Opinion No. 81-98 Date Issued: September 9, 1981 Requested by: Representative James Gerl --QUESTION PRESENTED-- Whether Chapter 40-57.1 of the North Dakota Century Code prohibits the State Board of Equalization or a municipality from adopting a policy which encourages new industries seeking tax exemptions to hire North Dakota workers, to the extent they are available and qualified, during both the construction and operation phase of the project for which a tax exemption is sought. --ATTORNEY GENERAL'S OPINION-- It is my opinion that ther

Overruled in part by N.D.A.G. 88-22. Office of the Attorney General State of North Dakota Opinion No. 81-97 Date Issued: September 8, 1981 Requested by: Marshall T. Bergerud Dunn County States Attorney --QUESTION PRESENTED-- Whether the provisions of Sections 11-04-04 through 11-04-12 of the North Dakota Century Code, relating to petitions, notice and the votes required, apply to elections to remove a county seat which is not located on a railroad or interstate river. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the provisions of Sections 11-04-04 through 11-

Office of the Attorney General State of North Dakota Opinion No. 81-96 Date Issued: September 3, 1981 Requested by: Glenn Dill Carpio School District Attorney --QUESTION PRESENTED-- Whether a bond authorized by the electorate prior to July 1, 1981, may be issued and sold after July 1, 1981, and bear a maximum rate of interest not to exceed 12% per annum as provided in Section 21-03-08 of the North Dakota Century Code as amended by the 1981 Legislature. --ATTORNEY GENERAL'S OPINION-- It is my opinion that a bond authorized by the electorate prior to July 1, 1981, may be issued and sold afte

Office of the Attorney General State of North Dakota Opinion No. 81-95 Date Issued: August 31, 1981 Requested by: Joseph Dietchman Benson County State's Attorney --QUESTION PRESENTED-- Whether Section 11-10-20 of the North Dakota Century Code requires the board of county commissioners of each county to fund office furnishings and a secretary for the state's attorney. --ATTORNEY GENERAL'S OPINION-- It is my opinion that the board of county commissioners must provide necesary office furniture, equipment and supplies, as well as secretarial services to the extent that such furnishings and sec

Office of the Attorney General State of North Dakota Opinion No. 81-94 Date Issued: August 26, 1981 Requested by: Honorable William Heigaard State Representative --QUESTION PRESENTED-- Whether a state representative is precluded from resigning f rom the House of Representatives to seek election to the Senate at a special election called to fill a vacancy in the Senate. --ATTORNEY GENERAL'S OPINION-- It is my opinion that neither the Constitution nor the laws of North Dakota preclude a state representative from resigning from the House of Representatives to seek election to the Senate at a

Office of the Attorney General State of North Dakota Opinion No. 81-93 Date Issued: August 25, 1981 Requested by: Vince H. Ficek Dickinson City Attorney --QUESTION PRESENTED-- Whether the City of Dickinson can grant an on-sale beer license to a cinema theater. --ATTORNEY GENERAL'S OPINION-- It is my opinion that there is no statutory prohibition against a city granting a beer license to a cinema theater. --ANALYSIS-- The laws of the State of North Dakota do not specifically prohibit the forms of entertainment that may be provided on the premises of a licensed liquor establishment. Section

Office of the Attorney General State of North Dakota Opinion No. 81-92 Date Issued: August 24, 1981 Requested by: Wayne P. Jones Ransom County State's Attorney --QUESTION PRESENTED-- Whether state law provides for a specific fee which a sheriff may charge when an attorney directs him to serve an execution upon a defendant and to levy against any and all property in the sheriff's jurisdiction. --ATTORNEY GENERAL'S OPINION-- It is my opinion that a sheriff may charge a fee of $7.50 to serve an execution and a subsequent fee of $15.00 to make a levy against any and all property in the sheriff

Office of the Attorney General State of North Dakota Opinion No. 81-91 Date Issued: August 20, 1981 Requested by: Honorable James Gerl State Representative --QUESTIONS PRESENTED-- I. Whether a corporation, cooperative association or association may utilize monies from fees, dues, treasury funds or otherwise obtained in a commercial transaction to hire an administrator for a separate segregated fund to be used for political purposes under Section 16.1-08-02(2) of the North Dakota Century Code. II. Whether a political committee may accept funds from persons other than emp

Office of the Attorney General State of North Dakota Opinion No. 81-90 Date Issued: August 19, 1981 Requested by: Kent Conrad State Tax Commissioner --QUESTION PRESENTED-- I. Whether the amendments to Section 28-32-01(2) contained in 1981 House Bill No. 1044 are reconcilable with the amendments to that same section contained in 1981 Senate Bill No. 2044, a later enacted measure, and therefore effective. II. Whether various forms, newsletters, guidelines, and federal regulations used by the State Tax Department in the administration of North Dakota tax laws are 'rules' which must be adopted