Birusingh v. Knox

DONIELSON, Presiding Judge.

The defendant appeals from a decision by the district court which found that the plaintiffs’ property had been assessed for more than the value authorized by law. The defendant’s arguments are: (1) plaintiffs had the burden to prove that the valuation of their property was excessive, and the plaintiffs failed to shift this burden to the defendant; and (2) even if the plaintiffs shifted the burden to the defendant, the defendant met its burden of going forward with sufficient evidence to rebut the plaintiffs’ evidence. We affirm.

The plaintiffs, Krishna and Patricia…