Saline County Board of County Commissioners v. Jensen

Greene, J.:

This is a property tax appeal wherein the Saline County Appraiser and Board of County Commissioners (County) appeal an order of the district court that modified in part an order of the State Board of Tax Appeals (BOTA) determining the values of several parcels of real estate and improvements owned by Richard and Sandra Jensen (Jensens). The County contends that the court (i) did not honor its limited standard of review, (ii) determined facts that were not supported by the record, and (iii) otherwise erred as a matter of law. We affirm in part, reverse in part, and remand with…