Wurzburg v. Kootenai County

GUTIERREZ, Chief Judge.

Sid Wurzburg, co-owner of a vacant lakefront parcel, appeals from the district court’s order affirming valuations of the property determined by the Kootenai County Assessor. Wurzburg primarily asserts that the district court erred by holding Wurzburg to the wrong burden of proof and by finding that the assessor’s method of valuation was appropriate to reflect the market value of the property. For the reasons set forth below, we affirm in part, reverse in part, and remand the case for entry of an amended order.

I

FACTS AND PROCEDURE

Wurzburg owns a one-eighteenth property…