Burke v. Butte County

GILBERTSON, Chief Justice.

[¶ 1.] Patrick Burke (Burke) is the owner of 12,977.29 acres of agricultural land in the north central part of Butte County (County). Burke testified he had the land, which is used primarily for grazing, appraised in 1994 and updated in 1998. Based on this appraisal, as well as his own knowledge of the property and surrounding land sales, Burke testified that he estimated the value to be $55 per acre. County, however, assessed the property at $99.19 per acre for a total valuation of $1,287,096.30. The Office of Hearing Examiners (OHE) affirmed County’s assessment.…