Beals v. Wagner

MEIERHENRY, Justice.

[¶ 1.] Richard and Melva Beals appeal the trial court’s ruling that the hearing examiner’s decision did not overturn the county’s valuation of Beals’ property and thus, Beals are not entitled to a refund of 1999 taxes, which were paid according to the County’s initial valuation. We affirm.

FACTS

[¶ 2.] Richard and Melva Beals own real estate in Day County. This real estate was previously classified as non-agri-eultural land for real estate tax purposes but was vacated and reclassified as agricultural land in June of 1998. However, these changes were not properly recorded…