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Tax Court

Valuation of Residence

Where petitioner contests the valuation of her house; and petitioner testified that the value of the homes in her area was going down and submitted a newspaper advertisement regarding homes that were sold in her area in the third quarter ...

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Title Insurance

Where, at closing, an agent collects a fee for abstracting work and a separate fee for the title insurance premium; the agent keeps the abstracting fee and a portion of the title premium for services it has performed on behalf ...

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Value of Department Store

Where petitioner, a department store, leases the property which was built-to-suit in 2003-04; petitioner claims that several factors justify a 15 percent reduction for external obsolescence; but petitioner failed to substantiate its claims that either location or supply-demand factors justify ...

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Amendment of Petition

Where petitioner moves for leave to amend its real property tax petitions to add additional constitutional claims; the motion is timely in that no deadline was set for nondispositive motions; and trial is scheduled for Feb. 19, 2008; the Tax ...

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60 Day Rule

Where petitioner challenges the assessment for a retail store; petitioner provided a 1993 lease and in a cover letter stated that there had been no changes to the net rentable area stated in the lease; and the county later learned ...

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Residence; Valuation

Where petitioner purchased a two-room house located in Browerville in 2005 for $20,000; petitioner is constructing an addition, which was 31 percent complete on the assessment date; petitioner and the assessor agreed that the taxable value of the addition at ...

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