Ernst Brothers Corp. v. Department.of Revenue

How courts have described this case

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

• noting that the department establishes by rule the methods for determining the real market value of prop- erty for assessment purposes
• this court must take all facts in light most favorable to affirming defendant’s convictions
• “[t]he fact that the market for a property is small and that few potential buyers were interested in the property does not necessarily diminish the role that a sale of that property may play in determining the property’s value for assessment purposes”
• three month listing period insufficient

Source: CourtListener parenthetical corpus (CC0).