Teton Valley Ranch v. State Board of Equalization

MACY, Justice.

This case comes before us on a certification from the district court. We are asked to review an order of the State Board of Equalization which upheld the decision of the Teton County Board of Equalization to modify the assessment of properties known as Teton Valley Ranch Subdivision, including the Sheep Mountain Commercial Subdivision.

We affirm.

Petitioners Teton Valley Ranch and Wendell Wilson present the following issues:

“I. WHETHER THE STATE BOARD OF EQUALIZATION’S DECISION IS SUPPORTED BY SUBSTANTIAL EVIDENCE?

“II. WHETHER THE STATE BOARD OF EQUALIZATION'S DECISION WAS…