Abeln v. State Tax Commission

GRIMM, Judge.

Appellant landowners dispute the tax assessment of several hundred lots in a lake development called Innsbrook Estates. The State Tax Commission found that landowners did not present substantial evidence to refute the county assessor’s assessment. The circuit court affirmed.

On appeal, landowners contend they “presented substantial evidence of probative value which was adequate to rebut the presumptively valid assessments, whereas the County adduced no evidence to rebut [landowners’] evidence.” We disagree. Landowners did not provide sufficient information to establish that the…