Opinion ID: 1497988
Heading Depth: 1
Heading Rank: 5

Heading: Undeveloped Land

Text: The commissioners necessarily found that the Town's assessment of the undeveloped land was manifestly wrong and ordered an abatement of fifteen percent. The Town does not challenge the finding that the assessment was manifestly wrong or the propriety of the fifteen percent abatement. We, therefore, review the record to determine only whether there was substantial evidence to support the conclusion that the fifteen percent abatement was reasonable. Contrary to Muirgen's contentions, we conclude that there was sufficient evidence. Muirgen provided considerable evidence to support its request for a 72 percent abatement, but unlike with the Thistle Complex, the Town provided evidence to impeach Muirgen's valuations. The Town assessor testified that the comparative sale property used by Muirgen's expert had no view or access to the water, abutted poor quality properties, and had a low sale price because the transfer was not an arms-length transaction. The parties agree with the commissioners' conclusion that the property was over-assessed, but disagree as to their determination of a reasonable abatement. After reviewing the entire record, we conclude that it was not unreasonable for the commissioners to find that the amount of the over-assessment required only a fifteen percent abatement. Muirgen's successful challenge of the Town's assessment did not compel the commissioners to grant an abatement in the amount Muirgen requested. The entry is: Judgment vacated. Remanded with instructions to affirm the commissioners' order with respect to the undeveloped land and to remand to the commissioners for further proceedings consistent with the opinion herein. All concurring.