In Re the Equalization Appeal of Prieb Properties, L.L.C.

How courts have described this case

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

• requiring value \'as if the property were vacant and available to be leased at market rent'\ on the date of the hypothetical sale
• holding rental rates from commercial build-to-suit leases \are not reflective of market conditions and may not be utilized for purposes of the income approach or the sales comparison approaches to value for ad valorem tax purposes in Kansas without a disentanglement by adjustments\
• ownership of fee simple interest equivalent to ownership of complete bundle of sticks that can be privately owned

Source: CourtListener parenthetical corpus (CC0).