rejecting an appraisal valuation that was not an opinion of the value as of the tax-lien date
How later courts described this case
- rejecting an appraisal valuation that was not an opinion of the value as of the tax-lien date
Written by the judges who cited it.
The opinion
Douglas, J.,
dissenting. The semantical argument made by the majority does not change, in any way, the true value of the property in question as of tax lien date. Once again, a majority of the court is invading the province of the BTA. I would affirm the decision of the BTA.
Resnick, J., concurs in the foregoing dissenting opinion.