Court Opinion

ID: 9673660
Source: CourtListenerOpinion
Date Created: 2023-08-24 04:16:11.133186+00
Date Added: 2024-06-11T18:16:23.386358
License: Public Domain

Hallows, J.
(dissenting). I consider the form although “somewhat butchered” with answers to be completely filled out and sufficient. No question is left unanswered. The position of the board of review and of the majority of the court rests on the slender thread of the answer “I don’t know” as being insufficient to a factual inquiry of what is the present fair market value of the property. This question did not ask the owner’s opinion as to the fair market value or what value he was claiming. The inquiry sought a factual answer which is adequately answered by “I don’t know.” If the question be considered as calling for the owner’s opinion, the answer is of little importance because the objection of the owner is to the value of the property as determined by the assessor.
I think the board of review was wrong in discontinuing the hearing on the ground of an alleged incompleteness of the form. This action cannot be justified by make*254weight reasons that the examination of the assessor was time-consuming and a harassment and the majority’s indication the owner probably would not win in any event because of the purchase price of the land and of the court’s view of the assessor’s testimony. The evidence relating to the merits of the objection has no bearing on whether the board could discontinue the hearing for the reason it gave.
I would reverse.