Cain v. Custer Cty. Bd. of Equal.

Summary

The court affirmed the Tax Equalization and Review Commission’s decision upholding the assessed value of the taxpayer’s agricultural property for tax year 2013. It held that the prior-year valuation could not be used to establish the property’s value for the subsequent year, and that the taxpayer failed to prove that the 2013 valuation was arbitrary, unreasonable, or discriminatory. The court also concluded that the record contained sufficient evidence of actual value and supported the county’s mass-appraisal methodology.