Court Opinion

ID: 9610222
Source: CourtListenerOpinion
Date Created: 2023-08-22 03:38:29.065696+00
Date Added: 2024-06-11T18:02:57.534596
License: Public Domain

COMPTON, J.,
dissenting.
In my view, the taxpayers failed to rebut the “clear presumption” in favor of the validity of the assessment. They did not establish the required “manifest error” in the manner the estimate was made or show that evidence which should be controlling has been disregarded by the County or the trial court. I am of opinion that the taxpayers failed to demonstrate that full and proper consideration to contract rent was not given by the assessor in reach*630ing a conclusion about the income on which to base to the capitaliation process.
Accordingly, I would affirm the judgment of the trial court.
CARRICO, C.J., joins in dissent.