Black v. Teton County Board of County Commissioners

CARDINE, Chief Justice.

Appellee, Teton County Board of County Commissioners (County), sitting as the Te-ton County Board of Equalization, granted appellant, Richard B. Black, a refund on excess property taxes paid from 1982-1987, but denied him interest on that sum. Appellant petitioned the district court for review of the County’s decision and now appeals from the district court’s affirmance.

We affirm the order of the district court.

During 1981, Mr. Black had a home built in Teton County. Because the structure had not been substantially completed by the beginning of the 1981 tax year, the…