Greenwood Ranch, Inc. v. Morrilll County Board of Equalization

Plaintiff, Greenwood Ranch, Inc., appeals a Morrill County District Court order affirming the $170,355 valuation placed upon improvements on Greenwood Ranch by the Morrill County Board of Equalization (Board) for the 1986 tax year. We affirm.

Greenwood Ranch’s assignments of error may be summarized that the trial court erred (1) in upholding the Board’s valuation of the improvements and (2) in admitting testimony of the Board’s appraiser, Tim Rounds, concerning the equalization of valuations across the county.

An appeal from a county board of equalization is tried by the district court de novo…