Robert Socket

The appellants appealed the property tax assessments for two properties, arguing they should be classified as vacant land in both the commercial and residential property classes.

The Assessment Review Board confirmed that the first property was correctly returned as vacant land in the commercial property class because its principal zoning was commercial.

For the second property, the Board found it was correctly returned in the commercial property class, but altered the assessment to indicate that a 10% portion of the land was vacant land.