Douglas County Board of Assessors v. Denyse

DOYLE, Presiding Judge.

The Douglas County Board of Assessors (“BOA”) appeals from the grant of summary judgment to Allen and Jennifer Denyse (“Taxpayers”) contending that the trial court erred by ruling that the BOA lacked authority to issue two corrected property tax assessment notices that increased the property’s fair market value originally listed for the 2009 tax year. Specifically, the BOA argues that the trial court erred by concluding that (1) the corrected notices were not authorized on the ground that there was a clerical error in the first notice, (2) the first notice was the final…