Opinion ID: 1966660
Heading Depth: 1
Heading Rank: 4

Heading: The 1997 and 1998 Tax Year

Text: After a bench trial, the trial justice issued a decision denying Harvard Pilgrim's appeals for the years now in question, and ruling that the city had overassessed Harvard Pilgrim for the 2000 tax year. With respect to the 1997 and 1998 appeals, the trial justice noted his skepticism of McEachern's ability to appraise retroactively based on professional experience, stating that it introduces too much speculation into the process. The trial justice further noted his skepticism of the probative value of such an expert opinion, especially as the bedrock of Harvard Pilgrim's 1997 and 1998 appeals. In addition, the trial justice referred to Harvard Pilgrim's failure to report accurately both the value and identity of its assets, stating that Harvard Pilgrim did not have either sufficient knowledge of what tangible assets it had on its premises or an understanding of what factors went into their evaluation. D