Scott Construction, Inc. v. City of Newport Board of Civil Authority

How courts have described this case

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

• noting that in appeal of tax assessment, court is “free to weigh any competent, relevant, and probative evidence of valuation”
• stating that court is not limited to comparable properties and can consider “any competent, relevant, and probative evidence of valuation”
• noting that the taxpayer failed to show that the trial court’s finding of a parcel’s “highest and best use” was clearly erroneous
• interpreting “potential and prospective” in 32 V.S.A. § 3481(1) as requiring the appraiser to determine the highest and best use of the property
• rejecting taxpayers’ argument that city violated § 4467 by partitioning property for appraisal purposes
• upholding appraisal of property based on its value if subdivided, where property had no permits in place and was in use as a farm at time of appraisal; taxpayer’s “vague and eonelusory” evidence to the contrary did not demonstrate clear error

Source: CourtListener parenthetical corpus (CC0).