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REAL PROPERTY TAX - Assessment - Methods - Valuation of land - Methods of - Factors affecting - Environmental contamination

Wednesday, September 06, 2017 @ 8:51 AM  

Appeal by the assessor from a judgment on the property owner’s stated case appeal from a decision of the Property Assessment Appeal Board assessing its property at $975,000. The respondent owned a property on which it had operated a gas station, automobile dealership and automobile repair shop for many years. The soil under the property was contaminated and there was no competitive market for it. The property was not listed on the Contaminated Sites Registry, nor had any remediation order been issued with respect to it....