Outdoor Media Dimensions v. Jackson County Assessor

Plaintiff appeals the value of nine outdoor advertising signs (a.k.a. billboards) added to the assessment and tax rolls in 2006 as omitted property.1 Each sign has a separate assessor account number.2 The omitted property assessments added value for tax years 2000-01 through 2005-06, except for sign #4 (Account 10985387), for which value was only added back to the 2001-02 tax year.3 Plaintiff also asserts double taxation by Defendant on two of the signs, contending that they were valued as both personal and real property.

Trial was held July 18, 2007. Plaintiff was represented by Stephen Croft…