Future Motels, Inc. v. Custer County Board of Equalization

Future Motels, Inc., appeals a judgment of the Custer County District Court which affirmed a decision of the Custer County Board of Equalization (Board). The district court found (1) that Future Motels had not met its burden of proof by showing that the value of its property had been arbitrarily or unlawfully fixed by the Board in an amount greater than its actual value, or by showing that the value had not been fairly and proportionately equalized with all other property in Custer County, and (2) that the valuations placed on the subject properties were correct. Under the authority granted…