MPAC brought a motion requesting an order for the disclosure of the appellant's commercial lease for a grocery store property.
The appellant opposed the motion, arguing that producing the full historical lease was disproportionate and that lease summaries were sufficient.
The Assessment Review Board found the lease relevant to determining fair market rent under the income approach.
The Board ordered disclosure of the lease in effect for the 2015 and 2016 years, finding the request proportionate and noting that statutory confidentiality protections apply.
