MEIERHENRY, Justice.
[¶ 1.] Richard and Melva Beals appeal the trial court's ruling that the hearing examiner's decision did not overturn the county's valuation of Beals' property and thus, Beals are not entitled to a refund of 1999 taxes, which were paid according to the County's initial valuation. We affirm.
FACTS
[¶ 2.] Richard and Melva Beals own real estate in Day County. This real estate was previously classified as non-agricultural...
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