Okland v. Bilyeu

McCORMICK, Justice.

This appeal involves a taxpayers’ challenge to a county assessor’s increase in real estate assessments for years as to which the real estate taxes had previously been levied and paid. The district court sustained the challenge. Because we hold that the assessor lacked authority to increase the assessments for the years in question, we affirm the district court.

Plaintiffs Merlyn C. Okland and Darlene A. Okland own an acreage in Story County on which they constructed a building in 1979. Through no fault of plaintiffs the county assessor did not learn about the building until…