Opinion ID: 1497988
Heading Depth: 1
Heading Rank: 4

Heading: Thistle Condominium Complex

Text: The evidence before the commissioners was one-sided. Muirgen provided substantial evidence that the assessed value of the properties was substantially higher than the actual value of these properties as of April 1, 1992. Two experts testified that the market for condominiums had declined disproportionately to other real estate markets. The Town entered no evidence to contest this fact. Instead it entered the assessment cards prepared in 1989 for each of the properties. It attempted to justify the use of these values for 1992 tax purposes by arguing that these 1989 values were applied townwide and thus did not unfairly prejudice Muirgen. It did not, however, provide any evidence to refute Muirgen's showing that the condominium market had declined disproportionately. In fact, the Town admitted that the condo market is a real problem. Furthermore, the Town provided no evidence of the market value of the properties in 1992. In light of the undisputed fact of the condominium market decline, the decision of the assessors to use 1989 values was unreasonable and resulted in the property being substantially over-valued. As a result, the evidence in the record does not support the commissioners' decision which essentially upholds the Town's use of the 1989 values for purposes of the 1992 assessments. The Superior Court correctly recognized that the record does not support the commissioners' decision. The decision of the Superior Court to modify the commissioners' decision and specify the amount of the abatement, however, was inappropriate. The determination of the amount of the abatement is one properly left to the commissioners.