In Re Appeal of Neptune Tp.

How courts have described this case

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

• even land subject to severely limited uses has some value — but that valuation should be determined on the basis of the restricted use
• even land subject to severely limited uses has some value — but that valuation should be determined on the basis of the restricted use
• as a general rule, all interests in property must be valued for ad valorem tax purposes

Source: CourtListener parenthetical corpus (CC0).