Helmut J. Mueller Ltd. P'ship v. Treanor

BOOMGAARDEN, Justice.

[¶1] Appellants, Helmut J. Mueller Limited Partnership (Mueller); Josef Matuschka; Chicago Properties, Limited Partnership (Chicago Properties); Jerome P. Glunz; and John P. Glunz challenged the Washakie County Assessor's (Assessor) 2014 notices of assessment, which classified Taxpayers' four properties as either residential or vacant residential for tax purposes. The appellants (collectively, "Taxpayers") argue their properties qualify for classification as agricultural lands. The Washakie County Board of Equalization (county board) agreed with Taxpayers and reversed the…