LEXINGTON BUILDING CO. v. Board of Equalization

The only question involved in this case is the valuation for tax purposes of the reconstructed portion of the old Centennial Building in 'downtown Lexington. The district court valued the reconstructed portion of the new Centennial Building and its land at $116,449. On appeal by the owner we affirm the judgment of the district court.

In an appeal to the county board of equalization or to the district court, and from the district court to this court, the burden of persuasion imposed on the complaining taxpayer is not met by showing a mere difference of opinion unless it is established by clear…