Krueger v. Board of Woodson County Comm'rs

Lewis, J.:

Karen J. Krueger (taxpayer) purchased a 100-year-old house in Yates Center from her father and brother for $1,500. At the time of the purchase in 1991, the house had not been lived in for many years and was uninhabitable. It had a depreciation rating of “very poor” and had been appraised at $4,280 by the Woodson County Appraiser (County). The taxpayer immediately commenced a restoration project on the house. She testified she restored certain parts of the house as she acquired the money necessary to do so. She first demolished an enclosed porch on the northwest comer of the house…