Opinion ID: 901185
Heading Depth: 1
Heading Rank: 5

Heading: Property Value Stipulations

Text: [¶ 11.] Alternatively, Beals claim the parties' oral and written property value stipulations are binding and enforceable in its refund claim. The oral stipulation was made before the trial court took evidence in the combined trial of the appeals and the refund claim. That stipulation concerned the valuation of the real estate involved in the three matters. Following is the stipulation as presented to the trial court: MR. SMEINS [attorney for appellee, Day County]: Your honor, it is our position that the value of the property apparently is at issue in all three proceedings. We've raised the issue whether the value can be re-determined and the Court can take that under advisement. We can file briefs and motions. But the issue of valuation we would stipulate that the value the Court determines for '99, 2000, and 2001 would all be the same in all three. Three matters. MR. COESTER [attorney for appellants, Beals]: We would stipulate to that. MR SMEINS: Then the court can rule on the refund action based on whether or not it can be re-valued but for 2000 and 2001 the issue is the same, it's simply what's the value of the unplatted property as agag classification. THE COURT: Well, again, I'm not sure exactly what you are referring to because I don't know anything about this case. What values are you stipulating to? MR SMEINS: Your Honor, what we say, whatever thethe issue in the two appeals, appeals that have been made is theis the value of the property as ag property. The issue in the refund action, according to the way they brought for them to prevail they have to redetermine the value of the property that the county did not value properly. Whatever value, we would agree that it's the same for all three years. Whatever you decide. MR COESTER: And we agree to that. [¶ 12.] The parties stipulated that the land values used in each matter (both the appeals and the claim) should be the same. However, it is clear from the record that Day County did not concede revaluation was required in the refund claim. Day County preserved its position that the original valuation was not overturned by the hearing examiner's decision. The stipulated value would be used for the refund claim only if the trial court first determined revaluation was required by the hearing examiner's decision. Instead, the trial court determined that revaluation was not required by the hearing examiner's decision, and we agree. As a result, the oral stipulation has no bearing on this appeal. [¶ 13.] The written Stipulation and Agreements as to the property value in the two companion cases likewise have no bearing on the refund claim before us. These later Stipulation and Agreements pertained only to the two appeals brought before the trial court and did not pertain to the refund claim. They are not part of the trial court's record of the refund claim and cannot properly be considered on appeal. [¶ 14.] The trial court's decision dismissing the Petitioners' action for refund of real estate taxes is affirmed. [¶ 15.] GILBERTSON, Chief Justice, and KONENKAMP and ZINTER, Justices, concur.