SILAK, Justice.
Randall and Laurie Hermann built a new residence on their land and removed their old home in 1988. They are contesting the legality of the Blaine County Assessor's action of retroactively increasing their 1991 real property tax from $3,790.04 to $7,404.28. The Hermanns appealed to the Idaho Board of Tax Appeals, and then to the district court, both of which upheld the County's tax assessment. For the reasons stated below, we affirm.
The Hermanns...
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