Appeal from the Iowa District Court for Scott County, Mark R. Fowler, Judge. AFFIRMED. Considered by Tabor, P.J., and Mullins and Schumacher, JJ. Opinion by Tabor, P.J. (8 pages)

Chad Miller appeals a district court order affirming the Scott County Board of Review’s classification of his Bettendorf property as residential. Miller also challenges the valuation. He contends he primarily uses the property for agricultural purposes and its assessed value should be $700,000 rather than $800,000. OPINION HOLDS: Because Miller failed to show genuine intent to turn a profit on the farming operation, we cannot find he overcame the presumption that the proper classification of his property was residential and not agricultural. Next, because we give weight to the district court’s credibility findings, the county’s witness valuation and comparable properties listings provided substantial evidence to support the district court valuation and classification of the real estate. We affirm.