MILLER, Chief Justice.
[¶ 1.] Eleven townships in Perkins County appeal their 1998 real estate assessments. Because County included non-arms-length transactions in its market analysis and failed to properly re-evaluate the use of assessment zones, we reverse and remand.
FACTS
[¶ 2.] In 1993 Perkins County (County) exercised its statutory right to create "zones" of different assessment areas within the county.
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