Windmill Inns of America, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Defendant’s Motion for Summary Judgment. Defendant asserts that Plaintiff (taxpayer) and the Jackson County Assessor (assessor) agreed to recommend a value to the Jackson County Board of Equalization (board); therefore, when the board ordered that value, taxpayer was not aggrieved. The court holds that taxpayer was aggrieved by the board’s order and that it had standing to appeal to the Department of Revenue (department) and to this court.

FACTS

An independent tax agent represents taxpayer in dealing with the tax assessments of its many…