Poindexter v. Hand County Board of Equalization

SABERS, Justice.

[¶ 1] Taxpayer appeals assessment of agricultural land. We affirm.

FACTS

[¶ 2] In 1994, the Hand County Director of Equalization assessed Poindexter’s agricultural land, primarily using a “crop rating.” The land is located in Miller and Midland Townships in Hand County. Poindexter appealed to the Hand County Board of Equalization (Board), which reversed the Director’s decision and changed the assessment to reflect its use as grass/pasture land. This decision was appealed to the Hand County Commissioners, which reversed the Board’s decision and held the original valuation was…