Beynon Farm Products Corp. v. Board of Equalization

Plaintiff-appellant, Beynon Farm Products Corporation (Beynon), appeals from the judgment of the District Court finding the actual value of its quarter section of agricultural real estate in Gosper County for taxation purposes in 1981 to he $188,070, including an assessment of $11,240 for the single improvement of a grain bin and associated equipment. That value was fixed by the county assessor and left undisturbed by the defendant-appellee, Board of Equalization of Gosper County. We reverse.

Beynon has made two assignments of error, the first being that the District Court erred in holding the…