Smith v. TRIPP COUNTY

ZINTER, Justice.

[¶ 1.] Belva Smith, Bonnie Dreyer, and James Carlon (hereinafter “Taxpayers”) appealed Tripp County’s assessment of their agricultural property to the Office of Hearing Examiners. Following a trial de novo, the hearing examiner concluded that Taxpayers failed to meet their burden of proving that the assessment exceeded true and full value. The circuit court reversed the hearing examiner on a different issue. The circuit court concluded that Taxpayers’ valuation “best complied” with statutory requirements that the County’s assessment consider the capacity of the land to produce…