Gummel v. Laramie County Assessor — Court Reinstates Assessor’s Property Valuation
The Wyoming Supreme Court held that a county board lacked substantial evidence to downgrade a home’s condition rating and reinstated the assessor’s valuation.
The Wyoming Supreme Court held that a county board lacked substantial evidence to downgrade a home’s condition rating and reinstated the assessor’s valuation.
The Indiana Tax Court clarified how the former property-tax burden-shifting statute interacts with competing appraisal evidence and affirmed six years of Board determinations.
The Indiana Tax Court upheld increased home assessments, finding the assessor’s appraisal probative and the taxpayers’ procedural and constitutional challenges insufficient.