E.E. Sonnenberg & Sons, Inc. v. Board of Assessment Appeals

PIERCE, Judge.

Plaintiff, E.E. Sonnenberg & Sons, Inc. (Sonnenberg), appeals a judgment of the district court affirming the decision of the Board of Assessment Appeals (Board) regarding the assessed value of its feedlot improvements for the 1985 tax year. Plaintiff asserts that the district court erred in ruling that it was not necessary for the Board to consider the market and income approaches to appraisal. We reverse.

The district court approved the Board’s conclusion that the assessor was unable to use the market approach in determining the value of the feedlot. That ruling was based on the…