Com. v. Jasek

How courts have described this case

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

• holding that a taxpayer must demonstrate only 17 that an assessment is the product of noncompliance with the applicable law to obtain relief; a taxpayer need not provide an alternative valuation
• explaining that a taxpayer who can demonstrate that an assessment is incorrect is entitled to relief
• “A taxpayer who met [its] burden of proof also successfully rebutted the presumption of correctness.... [A] taxpayer is entitled to relief by demonstrating that the classification is incorrect.”
• We will set aside the BAA’s decision “only if it is unsupported by competent evidence or if it reflects a failure to abide by the statutory scheme for calculating property tax assessments.”
• the taxpayer has the burden to show by a preponderance of the evidence that the valuations are incorrect
• when a taxpayer demonstrates that an assessment is incorrect, BAA may remand the matter for an accurate assessment by the county

Source: CourtListener parenthetical corpus (CC0).