United States v. John McAvoy

How courts have described this case

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

• reproduction cost less depreciation used to determine value of a harness raceway for real estate tax assessment purposes
• reproduction cost less depreciation used to determine value of a harness raceway for real estate tax assessment purposes
• in the absence of specific evidence of the degree of deterioration of the property or the appropriate adjustment factor for obsolescence, factor chosen by board was within its discretion
• where the board used the testimony of the assessors’ expert not simply to discredit the assessors’ valuation, but as an affirmative basis for assigning to the property a value different from the value the assessors had set

Source: CourtListener parenthetical corpus (CC0).