Appeal of Paul R. Ashe and Patricia Fowler

14 PTC 0040, Appeal of Paul R. Ashe and Patricia Fowler v. Avery County, improved real property appeal, appellant used a comparative market analysis report. "The Appellants did not support their 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 property."