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WURZBURG v. KOOTENAI COUNTY

No. 40150.

308 P.3d 936 (2013)

Sid WURZBURG, Petitioner-Appellant, v. KOOTENAI COUNTY, Idaho, acting through The Board of County Commissioners sitting as the Board of Equalization, Respondent.

Court of Appeals of Idaho.

August 21, 2013.

Attorney(s) appearing for the Case

Sid Wurzburg, Spirit Lake, pro se appellant.

Barry McHugh , Kootenai County Prosecuting Attorney; John A. Cafferty , Civil Deputy Prosecuting Attorney, Coeur d'Alene, for respondent. John A. Cafferty argued.

GUTIERREZ, Chief Judge.

Sid Wurzburg, co-owner of a vacant lakefront parcel, appeals from the district court's order affirming valuations of the property determined by the Kootenai County Assessor. Wurzburg primarily asserts that the district court erred by holding Wurzburg to the wrong burden of proof and by finding that the assessor's method of valuation was appropriate to reflect the market value of the property. For the reasons set forth below, we affirm in part...

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