JOHNSON, Chief Judge.
The Lee County Board of Tax Assessors hired a firm to reappraise the value of real property in the county, including apartments, a trailer park and a tract of land owned by the Burt family. After the reappraisals, the assessed values of the Burts' properties were higher than they had been the previous year, so the tax assessors sent notices to the Burts informing them of the increased tax assessments. The Burts appealed the higher tax assessments...
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