Apland v. Board of Equalization

WILBUR, Justice.

[¶ 1.] This is the second property tax appeal to this Court concerning the Butte County Director of Equalization’s (Director) methodology for assessing the value of the rangeland property owned by Apland and other appellees (Apland). We must decide whether Director’s recalculation on remand conformed to our decision in Apland I. The trial court held that Director did not comply with the directives in Apland I. We reverse and remand.

FACTS AND PROCEDURAL BACKGROUND

[¶ 2.] Apland and Director have been involved in a dispute over the method Director used to calculate the value of…