S-17-0873 Betty L. Green Living Trust, and Richard R. Green Living Trust (Appellants) v. Morrill County Board of Equalization
Tax Equalization and Review Commission, Comm. Steven Keetle and Comm. Nancy Salmon
Attorneys: Timothy L. Moll and Anthony M. Aerts (Rembolt Ludtke); Travis R. Rodak, Morrill County Attorney
Civil: Property Valuation Protest
Proceedings below: The Tax Equalization and Review Commission (TERC) affirmed the valuations established by the Morrill County Assessor and approved by the Morrill County Board of Equalization.
Issues: Whether TERC correctly applied standards of review; whether valuations approved by the Board were arbitrary and unreasonable; and whether Assessor’s valuation methodology was flawed.