Appeal of The Headwaters at Banner Elk, LLC

14 PTC 0038, Appeal of Headwaters at Banner Elk, LLC v. Avery County, 36 unimproved lots, appellant used a comparative market analysis report. "The Appellants did not support its opinion of value…using any of the three generally accepted methods of appraisal (i.e. the cost approach, the sales comparison approach or the income capitalization approach); and there was no market value appraisal establishing the market value for the subject lots as of January 1, 2014"