Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0071.015

180.0071.015 Evidence. Evidence concerning the development plans of the purchasers of allegedly comparable properties may be relevant to the issue of the proper application of the comparative sales approach to the extent that such evidence reflects a market perspective or otherwise sheds light on the highest and best uses of those properties. Thus, such evidence may be relevant in determining whether or not the proffered properties are, in fact, comparable and whether or not the comparative sales approach may be utilized. C 8/14/2007.