KCP Hastings, LLC, Relator v. County of Dakota

How courts have described this case

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

• concluding the tax court abused its discretion by failing to place any weight on the income approach
• noting that although both appraisers used the \income approach\ to valuation, one used \a direct-capitalization technique\ to arrive at the income-approach value, while another appraiser used \a discounted cash flow analysis\ to arrive at the income approach to value
• “The tax court need not accept an appraiser’s valuation in its entirety; instead, it may adjust the calculations based on evidence in the record and its own expertise.”

Source: CourtListener parenthetical corpus (CC0).