Western Select Properties, L.P. v. State Board of Tax Commissioners

How courts have described this case

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

• finding that the State Board's failure to explain its rationale for choosing a 75% obsolescence adjustment rather than 95% was unsupported by any evidence and therefore arbitrary and capricious
• remanding case to State Board where hearing officer could not articulate why he chose 75% obsolescence over 95% obsolescence
• taxpayer must offer evidence of assessment of similar properties in order to demonstrate inconsistent assessments
• “Functional obsolescence is a form of depreciation resulting in loss of value due to lack of utility or desirability inherent in the design of the property.”
• State Board must provide some reasoning to support a subjective judgment

Source: CourtListener parenthetical corpus (CC0).