Ron Poliwoda

The appellants appealed the property assessment of their residential condominium unit, which was assessed at $310,000.

The appellants argued that the assessment should be reduced to account for the unit's lack of a parking space, relying on an appraisal report that valued the property at $294,000.

The Assessment Review Board accepted the appraisal's methodology and reduced the assessment to $294,000, finding no further adjustment was necessary for equity.