Nikolits v. Haney

The property appraiser appeals a final judgment in favor of homeowners declaring null and void corrections in property value made by the appraiser for tax years 2011-13 on the appellees’ homestead property, due to the appraiser’s successful appeal of the Value Adjustment Board’s lowering of the value for the 2010 assess*727ments; The appraiser argues that the corrections made to the 2011-13 tax year assessed values as a result of the circuit court’s upward adjustment of the value of the homestead for 2010 were ministerial and allowable. We agree that the statutes and rules allow for corrections…