Bartlett v. Dawes County Board of Equalization

Hendry, C J.

INTRODUCTION

Alfred V. Bartlett, Dale W. Anderson, Pamela B. Anderson, Ormund Whitsel, Eleanor Whitsel, Robert Marshall, and Donald Littrel (hereinafter taxpayers), property owners in Dawes County, brought property valuation protests to the Dawes County Board of Equalization. The board denied the protests, and taxpayers appealed to the Tax Equalization and Review Commission (TERC). TERC found that the procedure utilized by the board in addressing the protests was arbitrary and unreasonable, but affirmed the board’s denial of the protests. Taxpayers now appeal, and the board…