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Tax Appeals Evidence

Pullman & Comley - For What It May Be Worth

AI In Real Estate Appraisal: Legal Skepticism, Industry Adoption, And An In-House Experiment On Its Accuracy

As the capabilities of artificial intelligence (AI) rapidly change, the laws regarding AI use likewise adapt. For instance, the New York Surrogate’s Court recently grappled with an expert witness’ use of AI to support his...more

Buckingham, Doolittle & Burroughs, LLC

Getting Counsel Involved Early can Save your Ohio Sales / Use Tax Refund

Recently, the Ohio Board of Tax Appeals (BTA) denied a taxpayer’s sales tax refund in part because it could not consider the taxpayer’s improperly submitted evidence. In Environmental Quality Management Inc. v. McClain, BTA...more

Franczek P.C.

Court Rejects PTAB Decision for Excluding Evidence of Deceased Appraiser

Franczek P.C. on

At the end of 2016, the Illinois appellate court reversed and remanded a PTAB decision that excluded one party’s evidence because the appraiser who authored the appraisal died prior to the hearing. The case at issue, 1411...more

Faegre Drinker Biddle & Reath LLP

Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption? Not Without Evidence of Predominate Use for an...

In Greater Portage Chamber of Commerce v. Porter County Assessor, Pet. No. 64-016-10-2-8-00001 (January 2, 2015), the Indiana Board of Tax Review confirmed the denial of a property tax exemption where the taxpayer failed to...more

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