Mark v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals from Defendant’s (department) opinion and order, which held that taxpayer’s land was disqualified from special farm use assessment. The opinion and order also found that the assessor, who failed to place additional taxes on the 1991-92 tax roll, could now correct the roll as a clerical error. Taxpayer contends that the land was never properly disqualified and, therefore, no additional taxes may be placed on the roll as a correction of a clerical error. The matter is before the court on cross motions for summary judgment.

FACTS

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