Britt v. Fremont County Assessor

BURKE, Justice.

[¶ 1] Appellants, Timothy J. Britt and Janet R. Britt, challenged the ad valorem tax assessment of their cabin located on federal land in Fremont County. The Fremont County Board of Equalization granted the Britts relief. The County Assessor appealed to the State Board of Equalization which reversed the decision of the county board and upheld the assessment. The Britts filed a petition for review of administrative action, and the district court affirmed the decision of the state board. Upon our review, we affirm.

ISSUES

[¶2] Mr. and Mrs. Britt present several issues:

I. Did the…