Carlon Company v. Board of Review of City of Clinton

How courts have described this case

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

• “We need not decide this issue because we find Carlon’s evidence sufficiently established the city’s valuation was excessive.”
• “[T]he party relying on the ‘other factors’ approach has the burden of persuading the fact finder that the fair market value of the property cannot be readily established by the comparable sales approach.”
• “Thus these provisions mandate that the assessor must first attempt to determine fair market value by using comparable sales. Failing this, the assessor may then resort to the ‘other factors’ approach outlined in section 441.21(2).”

Source: CourtListener parenthetical corpus (CC0).