Canal Square Ltd. v. State Board of Tax Commissioners

How courts have described this case

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

• holding that apartment land must be valued under apartment land values and not under commercial values in a land valuation order, where land valuation order specifically provided an apartment land category
• stating that once a taxpayer presents a prima facie case, it must be rebutted with substantial evidence
• stating that a final determination based on unsupported conclusions or findings will be reversed
• regarding the 1992 tax year

Source: CourtListener parenthetical corpus (CC0).