Lake Morey Inn Golf Resort, Ltd. Partnership v. Town of Fairlee

How courts have described this case

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

• observing that this Court has “consistently held” decision to use or reject comparable properties to be evidentiary question, not question of law
• noting that if record contains any evidence in support of real property valuation, taxpayer bears burden of demonstrating that appraiser’s exercise of discretion was clearly erroneous
• explaining that factfinder has discretion to determine appropriate valuation method
• upholding the Board’s use of “costs” method of valuation over taxpayer’s “market comparable” method
• upholding use of “costs” method of valuation over “market comparable” method
• combination of market data approach and cost approach held consistent with statutory requirements for determining fair market value

Source: CourtListener parenthetical corpus (CC0).