Washington Beef, Inc. v. Yakima County

¶1 Setting the value of assets for the purpose of assessing property taxes is more of an art than a science. And we review a trial judge’s findings following a trial for substantial evidence. The evidence here included testimony on the proper approach to valuation. The trial judge heard conflicting expert testimony from the county and the taxpayer on the appropriate method of valuing property. All experts here purported to provide the appropriate analytical tools to calculate the value of a beef processing plant for the purpose of assessing county ad valorem taxes. The trial judge rejected…