Welch Foods, Inc. v. Benton County

¶1 Today, we review a property tax assessment dispute between Welch Foods, Inc., and Benton County (County). The trial court dismissed Welch’s suit for a partial refund of taxes paid under protest for tax years *3181997-2002, concluding Welch had failed to meet its burden of proof that the County’s assessment methodology resulted in an improper tax assessment. Unusual is the use of an agreement contained in a stipulation for judgment in a prior tax suit. The court decided the agreement established that $5.7 million would be the starting point for future valuations, consistent with the…