PETERSON, Justice.
The taxpayers' principal contention, in the Tax Court and here, is that a homesite on a farm in an EFU zone must be valued as farm land. The Tax Court held that the homesite should be valued "as residential land, not as farmland," and determined the value to be $5,520 plus $1,000 for improvements (a well and septic system), for a total true cash value of $6,520 as of January 1, 1978.
The taxpayers appeal, asserting three assignments of error...
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