Have the Boekeloos met their burden to prove the correct valuation of the property?
Having rejected the valuation asserted by the Boekeloos, we must decide whether the record allows us to identify the correct valuation of their property. We are seriously hampered in doing so by the extreme positions taken by the parties. The record, reflecting the all-or-nothing approach of the board and the Boekeloos, contains no evidence from which an intermediate value can be computed. There is no valuation under traditional appraisal techniques which takes into account the fact that the property is contaminated. There is not even a hint of the potential costs of cleanup. This lack of evidence brings us to the determinative question: who suffers from this failure of proof? As previously noted, the Boekeloos have the burden of proof unless the burden shifted to the board under section 441.21(3). The Boekeloos claim they met the requirements of section 441.21(3) because they introduced the testimony of two disinterested witnesses, Howes and Thompson. They argue that because Howes and
