Fountain II v. Douglas Cty. Bd. of Equal.

Summary

The court held that eligibility for agricultural or horticultural special valuation must be determined as of January 1, not as of the July 15 application-decision date. It further held that the evidence did not support the determination that the property was not primarily used for agricultural purposes on January 1, 2018, and therefore reversed and remanded with directions to sustain the taxpayer's protest.