Kindsfater v. Butte County

MILLER, Justice.

In this appeal, we affirm the trial court’s decision in a trial de novo in a real estate tax assessment proceeding.

PROCEDURAL HISTORY AND FACTS

In 1987, Don McGinnis, Director of Equalization for Butte County (assessor), assessed farm land belonging to the appellant taxpayers. Those 1987 valuations were as follows:

Manuel Kindsfater $89,929.00

Lyle Ruby 41,941.00

Marvin & Sheree Kindsfater 46,069.00

Taxpayers appealed the 1987 value determinations to the board of county commissioners acting as a board of equalization. Taxpayers claimed that the assessment of their land improperly…