Flavorland Foods v. Washington County Assessor

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals the 1998-99 assessed value of its land in Washington County. Washington County (the county) and the Department of Revenue (the department) were named as Defendants and both filed Answers. The parties have stipulated the facts and submitted the matter to the court on cross motions for summary judgment.

FACTS

Taxpayer owns real property consisting of land and improvements in Washington County. Earlier, taxpayer appealed the assessed value of its property for the 1994-95, 1995-96, and 1996-97 tax years. Eventually taxpayer and the county stipulated…