Appeal of 109 Kinsale Land Trust

COA13-623, Appeal of 109 Kinsale Land Trust v. Durham County, Court of Appeal case of 11 PTC 944, remand. "The lack of specific findings is the result of a lack of competent, material, and substantial evidence regarding how taxpayer's evidence was evaluated and how the Commission properly applied the burden shifting analysis. We therefore vacate and remand to the Commission for further proceedings with specific findings of fact supporting by competent, material, and substantial evidence."

11 PTC 944, Appeal of 109 Kinsale Land Trust v. Durham County, improved real property appeal, constructional condition. "After considering all the evidence, the exhibits and all matters of record and after determining its weight and sufficiency and the credibility of witnesses, and appraising conflicting and circumstantial evidence, the Commission concludes that Durham County did properly assess the subject property at market value when the County Board assigned a total value of $914,684 to the subject property."