Appeal of Hull Story Retail Group, et al

08 PTC 240, 09 PTC 152/153, 10 PTC 318/317, and 11 PTC 227, Appeal of Hull Story Retail Group, et al v. Cleveland County, shopping mall using income approach, direct capitalization method. "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 conflicts and circumstantial evidence, the Commission concludes that Cleveland County did not properly assess the subject mall parcels at market value for the years at issue and the total valuation of the subject mall parcels should be increased to a value of $13,254,491 as of January 1, 2008.