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Home / Opinion Digests / Assessments not entitled to presumption of correctness (access required)

Assessments not entitled to presumption of correctness (access required)

A county’s tax assessments of appellant’s industrial property are not entitled to the presumption of correctness. One assessment was not based on any of the three accepted approaches, and another was based on only one approach without considering and rejecting the other two approaches. McKee Foods owns an 828,619 square foot industrial building in Augusta County ...