Presentation Category
04 APPRAISING PROPERTY
Session Description
In property tax litigation involving commercial property, highest and best use conclusions are often the hidden answer to the dispute. Exposing faulty highest and best use conclusions are therefore frequently the key to success in the courtroom. A highest and best use conclusion that is either too broad or too narrow will result in a improper value conclusion. This presentation will show the attendee how to bring faulty highest and best use conclusions to light.
Audience Expertise
Intermediate (Ideal for the participant with a general knowledge within the areas covered.)
Start Date
9-1-2021 10:30 AM
End Date
9-1-2021 11:30 AM
Conclusion or Illusion? Exposing Improper Highest and Best Use Conclusions
Grand Hall L
In property tax litigation involving commercial property, highest and best use conclusions are often the hidden answer to the dispute. Exposing faulty highest and best use conclusions are therefore frequently the key to success in the courtroom. A highest and best use conclusion that is either too broad or too narrow will result in a improper value conclusion. This presentation will show the attendee how to bring faulty highest and best use conclusions to light.
