In this action in which petitioners challenged the valuation of a fully functioning, integrated farm, petitioners generally argued the court should adopt a $3,500 per acre value, which was calculated—in part—by relying on Wisconsin law. At the close of petitioners’ case-in-chief, county moved to dismiss for failure to overcome the statutory presumption of validity. The parties subsequently briefed the County’s motion and submitted post-trial briefs. The Tax Court found that that petitioners did not present sufficient, credible evidence to overcome the prima facie validity of the County’s assessment.
86-CV-19-2167 Anderson v. County of Wright