Barnett v. Town of Wolcott

¶ 1. Taxpayer Pietertje Barnett appeals from a decision by the state appraiser setting the value of taxpayer’s property in Wolcott at $304,500. Taxpayer contends that the appraiser erred in determining the highest and best use of the property, made erroneous factual findings, and therefore arrived at an incorrect fair market value for the property. We disagree and affirm.

¶ 2. Taxpayer owns a parcel of approximately 25 acres of land in Wolcott. The parcel has been approved as a nine-lot subdivision, with lots ranging from 1.17 to 7.52 acres each. As part of a town-wide reappraisal, the listers…