Renee Vasko, Relator v. County of McLeod

Summary

The court affirmed the tax court’s decision rejecting Vasko’s challenge to revocation of her homestead classification and to the assessed value of her property. It held that Vasko retained the ultimate burden of proving both claims and that the tax court did not clearly err in finding insufficient evidence of primary-residence use or in upholding the County’s valuation. The court also held that the evidence Vasko offered concerning comparable properties did not overcome the assessment’s presumptive validity.