Wirt v. Esrey

The opinion of the court was delivered by

Prager, J.;

This is an action arising from a dispute over the assessment of an apartment complex located in Johnson County for ad valorem tax purposes. As the opinion will demonstrate, most of the issues presented in the trial court and on appeal involve questions of jurisdiction, procedure, and the scope of appellate review of decisions of the taxing authorities rather than error in the assessment of the property.

In determining the case, the Honorable Lewis C. Smith filed a well-reasoned, comprehensive memorandum decision which sets forth at length the…