Administrative: Taxation – Valuation – Productive Capability

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Administrative: Taxation – Valuation – Productive Capability

Published: February 22, 2012

Where taxpayers appealed a trial court judgment, which reversed the State Tax Commission’s finding that their agriculturally classified property should be valued at its productive capability rather than its fair market value, uncontested evidence showed that the taxpayers had been cultivating hay on the property since 2007, and the trial court’s judgment is reversed because ...

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