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JL~I 15 '94 1G:38 PARKER POE ADAMS 919 87-8 0564 P.12 <br /> <br /> Il. All HVAC costs should have been included in the Taxpayer's real <br /> property value. Except for this modification, the County <br /> Board's decisions did not assign values to the Taxpayer's <br /> personal property in excess of its true value in ~ney.' <br /> <br /> Conclusions~ Decisi..o.n~ and Order <br /> <br /> ~ased on the Stipulations and the Findings of Fact, the Comission <br />makes the following Conclusions of ~aw: <br /> <br /> 1. As to the real property value in case 92 P~C 31, the'Taxpayer's <br /> evidence established that the ~mthod of appraisal employed by' <br /> the County was arbitrary and resulted in the assignment of a <br /> value in excess of the true value in money of the real property <br /> as of 1 January 1991. The true value in money of this real <br /> property as of 1 January 1991 was $188,041,000. <br /> <br /> 2. As to the real property and personal property in case 90' FfC <br /> 426, the Taxpayer failed to establish either: (1) that'the <br /> County employed an arbitrary or illegal method of appraisal, Or <br /> (2) that the values assigned by the County were subs'tantially <br /> greater tha~ the true values in ~oney of the proper~y. <br /> <br /> 3. As to the real property (construction in progress) in 92 <br /> 990 and 93 FfC 306, the Taxpayer failed to establish.either: <br /> (1) that the County employed an arbitra~ or illegal method of <br /> appraisal, or (2) that the values assigned by the County Were <br /> substantially greater than the true values, in money of the <br /> property. <br /> <br /> <br />