State Board approves stipulation settling Button property appeal

The State Board of Equalization accepted a stipulation resolving State Board case number 26100And15, a property dispute involving the owner identified in the materials as Steven Button of Henderson. Chair Paul Van Crock had taken the matter off the consent agenda to raise concerns about notice language and the county process; Button told the board he would accept the county’s stipulated taxable value rather than travel for a hearing, citing the time and expense.

Curtis Cadwell moved to approve the stipulation and Kevin O’Rourke seconded; the motion passed unanimously. The board’s discussion raised procedural concerns about how county notice language communicates continuance rights and whether petitioners had adequate opportunity to request schedule changes in county hearings. The stipulation itself resolves the present appeal by agreement of the parties.