McGuire v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from the denial of a veterans’ property tax exemption. Initially, the assessor denied the exemption and taxpayer appealed to Defendant Department of Revenue (the department). When the department ruled against taxpayer, he then appealed to the Magistrate Division of this court. The magistrate’s decision held that taxpayer was entitled to a veterans’ exemption for 1995-96 but not for 1996-97. Taxpayer then appealed the 1996-97 tax year to the Regular Division. The department did not appeal the 1995-96 tax year. The matter is before the court on…