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Property assessment increased; appellant's expert evidence rejected due to inconsistencies and unreliable comparable sales.
The appellant appealed the property assessment of a highway service plaza for the 2019-2023 taxation years.
The Assessment Review Board rejected the appellant's expert evidence due to inconsistencies and reliance on incomparable sales.
The Board accepted the respondent's expert evidence, which relied on the 2013 sale of the subject property as vacant land, and apportioned the land value based on commercial, excess, and farm uses.
The Board found no equitable adjustment was warranted and ordered the assessment increased to $8,069,000 for 2019-2021 and $8,223,000 for 2022-2023.
No co-appearing lawyers found.
No judges found.
