White v. Washington County Assessor

DAN ROBINSON, Magistrate.

Plaintiffs have appealed the value of three large tracts of land that collectively total approximately 325 acres. Although the main issue in the case is the value of the property as of January 1, 2000, the parties disagreed as to the legal requirements governing the methodology to be employed in estimating the value. Accordingly, the appeal was bifurcated to address separately the lawful method of valuation for property tax assessment and the question of market value. A hearing was held on October 23, 2001, to hear oral argument on the legal issue. Plaintiffs were…