The appellant appealed the property assessment of a purpose-built automotive industrial facility for the 2013-2016 taxation years.
The Board determined the land value using the appellant's lower rate per acre, recognizing the property was landlocked with poor access.
The Board also accepted the appellant's measurement of excess land, finding no evidence that the disputed portions were being used.
However, the Board accepted the respondent's valuation of the structures and yardwork, rejecting the appellant's argument that deferred maintenance should further reduce the depreciated value, as this would allow the owner to benefit from their own neglect.
The total assessment was reduced from $21,986,000 to $18,451,387.
