Richards v. Hardin County Board of Review

CARTER, Justice.

Plaintiff Richard K. Richards appeals from a district court judgment upholding the tax assessment valuations of his farm property. These valuations involve four separate forty-acre tracts in Hardin County. The assessor’s valuations were confirmed by the appellee board of review, and the district court refused to grant relief from the board’s determination.

Plaintiff makes three contentions in his appeal. These are: (1) that the district court should have found that he offered competent evidence of at least two disinterested witnesses so as to shift the burden of proof on…