Stender v. SSI Food Servs., Inc. (In Re Bd. of Tax Appeals, APPEAL NO. 16-A-1079)

MOELLER, Justice.

I. NATURE OF THE CASE

SSI Food Services Inc. (SSI) appeals from the district court's decision rejecting the Board of Tax Appeal's (BTA) 2016 assessed value of SSI's food processing facility in favor of the Canyon County Assessor's (Canyon County) significantly higher valuation. On appeal, SSI contends that the district court erred when it modified the BTA's valuation because: (1) Canyon County did not meet its burden of proving that the BTA's valuation was erroneous; (2) the modified valuation is not supported by substantial and competent evidence; and (3) the conclusions of…