Renee Vasko, Relator v. County of McLeod

Syllabus

1. The tax court properly placed on the taxpayer the ultimate burden of proving that revocation of a homestead classification was unlawful and that the assessed value of the property was incorrect. 2. The tax court did not clearly err in finding that McLeod County had properly revoked the property's homestead classification. 3. The tax court did not clearly err in upholding McLeod County's assessment of the taxpayer's property. Affirmed.