Administrative: Taxation – Classification – Vacant Property

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Administrative: Taxation – Classification – Vacant Property

Published: February 22, 2012

Where taxpayers appealed a trial court’s finding that their vacant and unused property should be classified as commercial rather than residential, the State Tax Commission property determined the property’s “immediate most suitable economic use” to be commercial by considering the eight statutory factors, and the conclusion was supported by competent and substantial evidence and was ...

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