Falls v. Grant County Assessor, Tc-Md 080678b (or.tax 2-12-2009)

DECISION

Plaintiffs have appealed from an act of the Grant County assessor regarding 225 acres of their property, identified as Accounts 5487 and 38895, and a request for farm use special assessment.

A trial was held December 4, 2008. Edward H. Falls and Sharon K. Falls participated on their own behalf. Defendant was represented by Lane Burton, Assessor, and Mike Kilpatrick, legal counsel.

I. STATEMENT OF FACTS

Plaintiffs acquired the subject property from Bill and Nancy Allen. In 2007, they submitted an application for special assessment of farmland. It listed the two account numbers above.…