Hindmarsh v. Washington County Board of Equalization, No. 10A-143 (Neb. Tax Equalization and Review Commission, Feb. 17, 2012)

(petitioner claimed that farmland and timberland should be valued less than fair market value due to flooding problems in recent years; while property did flood frequently, lack of evidence presented of value of comparable tracts; only assessed value of timberland from other counties presented rather than evidence of market value).