Roberts v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on defendant’s motion to dismiss plaintiffs’ complaint, with prejudice, for failure to state a claim.

Plaintiffs seek to appeal the assessed value of their property. It appears from plaintiffs’ complaint that they failed to appeal to the board of equalization as required by statute and sought relief directly from the Department of Revenue. The department denied plaintiffs relief on the grounds that they failed to show good and sufficient cause for failing to seek review before the county board of equalization and because the alleged error in…