Boone v. Stover

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that, in the absence of evidence of the equalization ratio used by the town, the taxpayer bore the burden of establishing the actual ratio of the assessed value to the fair market value of other properties in the town for the tax year at issue
• where there was no evidence that the town used an equalization ratio of 72% in the tax year at issue, it was incumbent upon the taxpayer “to establish the actual ratio of the assessed value to fair market value of other properties in the town for that year”

Source: CourtListener parenthetical corpus (CC0).