BROWN, J.
¶ 1 Today, we review a property tax assessment dispute between Welch Foods, Inc. and Benton County. The trial court dismissed Welch's suit for a partial refund of taxes paid under protest for tax-years 1997-2002, concluding Welch had failed to meet its burden of proof that the County's assessment methodology resulted in an improper tax assessment. Unusual is the use of an agreement contained in a Stipulation for Judgment in a prior tax suit. The court...
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