Freitag v. Department of Revenue

Plaintiff's (taxpayers), represented pro se by Kurt E. Freitag (Freitag), appeal a Magistrate Division decision upholding the determination of real market value (RMV) made by Intervenor Lincoln County Assessor (the county). Defendant Department of Revenue tendered its defense of the case to the county. This matter comes before the court after trial. At the close of Plaintiffs' case, the court granted the county's motion to dismiss. The purpose of issuing this opinion is to describe the events at trial and the grounds for dismissal.

I. FACTS

The property at issue is a beach house located in…