S-21-0774 Lancaster County Board of Equalization (Appellant) v. Brad Moser and Mary Moser (Appellees)
Appeal from the Tax Equalization and Review Commission
Attorneys: Daniel J. Zieg (Deputy Lancaster County Attorney for Appellant) and David C. Solheim (Solheim Law Firm for Appellees)
Appeal of Property Tax Assessment
Proceedings Below: After protesting the Assessor’s valuations of their parcels of real estate for 2018 and 2019, the Lancaster County Board of Equalization upheld the Assessor’s valuation. On further appeal to the Tax Equalization and Review Commission [TERC] reversed, which found the valuation to be arbitrary and grossly excessive.
Issue: Appellant asserts that the TERC erred reversing the Lancaster County Board of Equalization in finding there was clear and convincing evidence that the value placed on the Moser property was grossly excessive and the result of systematic exercise of intentional will or failure of plain legal duty based on a single undervalued parcel.