Julian Pikulik

The appellant appealed the property assessment of a vacant industrial lot, arguing that its value was negatively affected by landfill contamination and a stagnant market.

The respondent assessment corporation presented comparable sales evidence supporting the assessed value of $54,000.

The Board rejected the appellant's arguments due to a lack of supporting evidence and accepted the respondent's comparable sales.

The Board determined the current value to be $61,140 but confirmed the assessment at $54,000 since no party requested an increase.