Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson County

I am concerned that the trial court and the majority of the Court of Civil Appeals have taken a standard intended to guide the tax assessor in the performance of duties that constitute part of the process of determining the fair market value of a property — i.e., the exercise of his or her “best judgment” as to fair-market value— and substituted it for the “fair-market-value” standard itself, the standard upon which the law ultimately requires ad valo-rem taxes be based.1

My concern is based upon my reading of the entirety of the trial court’s order as quoted with approval by the Court of…