Assessed Value Can Be Established Without A Certified Appraisal For The Relevant Tax Year

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Assessed Value Can Be Established Without A Certified Appraisal For The Relevant Tax Year

机译：可以在不对相关纳税年度进行认证评估的情况下建立评估价值

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In the absence of a certified appraisal for a particular tax year, a board of tax appeals could independently value property based on a certified appraisal for a subsequent year along with the appraiser's testimony that his valuation would be the same for the year at issue. AP Hotels of Illinois, Inc. (AP) owns a 1.791-acre property in Franklin County improved with an Amerihost motel property. When the county auditor valued AP's property at $2,300,800 for the 2002 tax roll, AP petitioned the board of revision (BOR) for a reduction to $1.5 million. The BOR retained the auditor's value, and AP appealed to the board of tax appeals (BTA). At the BTA hearing, AP presented the testimony and appraisal report of an appraiser who used the cost, sales, and income methods to value the property. In the report, the appraiser certified that the property's 2003 value was $1.6 million, and he testified to the BTA that his valuation would be the same for the 2002 tax year.

机译：如果没有对特定纳税年度的认证评估，则税务上诉委员会可以根据对下一年的认证评估以及评估人的证词，对房地产进行独立评估，以证明其对有关年份的评估是相同的。伊利诺伊州AP酒店（AP）在富兰克林县拥有1.791英亩的物业，并经过Amerihost汽车旅馆物业的改良。当县审计师在2002年的纳税申报表中将AP的财产估价为2,300,800美元时，AP向修订委员会（BOR）提出减免至150万美元的请求。 BOR保留了审计师的价值，AP向税务上诉委员会（BTA）提出上诉。在BTA听证会上，美联社介绍了评估师的证词和评估报告，评估师使用成本，销售和收入方法对物业进行了估价。在报告中，评估师证明该物业的2003年价值为160万美元，他向BTA作证，他的估值在2002纳税年度将是相同的。

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《The Appraisal Journal》 |2009年第1期|p.1-2|共2页
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Assessed Value Can Be Established Without A Certified Appraisal For The Relevant Tax Year

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