Smith v. BD. OF SUP'RS OF FAIRFAX COUNTY

How courts have described this case

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

• invalidating an assessment after finding that it was based on flawed methodology and that it exceeded the fair market value of the property based on the only credible evidence on the record
• “Where an assessment is based on the capitalization of income, contract rent and actual expenses must be considered in arriving at economic income[.]” (emphasis added)

Source: CourtListener parenthetical corpus (CC0).