RULON, J.:
The Johnson County Board of County Commissioners, the Johnson County Appraiser, the Johnson County Treasurer, and the Johnson County Clerk, petitioners, appeal a decision of the State Board of Tax Appeals (BOTA), as affirmed by the district court, classifying 2.26 acres owned by the respondents Thomas H. Smith, Margie E. Smith, James D. Neighbors, and Eleanor J. Neighbors, as agricultural land instead of vacant land. We affirm.
Essentially, we must...
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