Stowell v. Arkansas Department of Human Services

How courts have described this case

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

• concluding that Measure 50 required that “the [real market value] of the convention center, and any other property in the same property tax account, must be determined independently of consideration of property (here the hotel) contained in another property tax account”
• adding that nothing in the record showed that the convention center and hotel had to remain owned by the same party
• noting that taxpayer’s appraiser’s value conclusion was “$2,668,000, which number did not include per- sonal property”
• adding that nothing in the record showed that the convention center and hotel had to remain owned by the same party
• concluding that Measure 50 required that “the [real market value] of the convention center, and any other property in the same property tax account, must be determined independently of consideration of prop- erty (here the hotel) contained in another property tax account.”
• noting that neither appraiser “developed a market indicator of value”

Source: CourtListener parenthetical corpus (CC0).