Board of Douglas County Comm'rs v. Cashatt

Pierron, J.:

This appeal.involves the valuation of property for tax purposes. The facts of this case illustrate the difficulties in creating equitable tax policies where commercial zones expand into residential areas.

Donald E. Cashatt appeals the decision of the district court in favor of the Board of County Commissioners of Douglas County (County) which found that the Board of Tax Appeals (BOTA) erroneously interpreted and applied the law in the valuation placed on Cashatt’s home for purposes of computing the ad valorem tax. Cashatt argues the district court’s ruling, which reinstated the…