Several Highland residents have taken their complaints to the Board of Equalization, Poulson said, though the majority of them have been more upset with tax increases than property valuations.

An increase in property value doesn't necessarily mean taxes will increase, the assessor explained. Highland is an "extreme situation," Poulson said, where property value inflation is higher than surrounding areas, resulting in a greater increase in taxes.

Because Highland's property values have doubled and those of their neighboring communities haven't, residents suddenly find themselves paying a greater portion of Alpine School District taxes, Poulson said.

"That's the anomaly that really hurt Highland," Poulson said. "Nobody else has seen land values double."

Still, some Highland residents are determined to contest the values assigned to their property by the county.

"I think I'm being fraudulently assessed, and it's very upsetting when (the county says) the burden of proof is entirely on (property owners)," said Ed Tucker, a Highland resident who has appealed his assessment. "I think it's entirely unfair."

Tucker's property jumped from $182,000 in 2005 to $330,000 in 2006, but an independent appraisal obtained by Tucker put the value of his house at $268,000.

Tucker said the county made some errors in assessing his home. The evaluation said he has three bedrooms, but Tucker says he only has two. The evaluation said his basement was completely finished, but Tucker said less than half of the basement is finished.

Tucker also said homes of a larger size in other areas of the city were used as comparable to his property instead of homes in his vicinity. Tucker said he will continue to appeal the county's valuation until his concerns have been resolved.

"I built my house, I love my house and I plan on staying in my house until I die," he said. "I think this whole thing is a farce."

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