(Download) "Monroe County Board Assessment Appeals v. Joan Marie Miller" by Supreme Court of Tennessee # eBook PDF Kindle ePub Free
eBook details
- Title: Monroe County Board Assessment Appeals v. Joan Marie Miller
- Author : Supreme Court of Tennessee
- Release Date : January 01, 1990
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
Before us for consideration is the appeal of the Monroe County Board of Assessment Appeals (Board) from an order of the Court of Common Pleas of Monroe County which sustained the assessment appeal of Joan Miller. The genesis of this case was a county-wide reassessment effective with the 1989 tax year. Miller owns four lots situate in the Borough of Mount Pocono which were reassessed as a result thereof. She appealed the valuation of her lots to the Board, and claimed that their worth was substantially diminished by benzene contamination. Although the Board reduced the assessment on three of the four lots by either thirty-five or fifty percent, Miller filed an appeal in the common pleas court. Following a hearing, the court sustained Millers appeal as it related to three of the four lots, determining that those three lots were valueless and worth one dollar each due to contamination. With regard to Millers fourth parcel, however, (tax code No. 10/5/1/14) the court found that Millers expert had failed to express an opinion as to its fair market value, and, since the ground water beneath that lot was not contaminated, held that Miller had not met her burden of proof and affirmed the Boards determination of its fair market value. However, the Court went further, and sua sponte directed the Board to reduce the assessments of Millers property in accordance with the courts application of the State Tax Equalization Board (STEB) common level ratio (CLR) of ten and four-tenths percent rather than Monroe Countys twenty-five percent existing predetermined ratio (EPR). The Boards appeal to this Court followed.