Weeks v. Home Savings Bank, F.S.B.

BARFIELD, Chief Judge.

The Clay County Property Appraiser appeals a circuit court judgment holding that his assessment of a warehouse owned by the appellee was excessive. We reverse the judgment because the trial court improperly substituted its finding of fair market value for that of the property appraiser.

The appellee did not meet its burden of demonstrating that the county property appraiser did not follow the law, or that following the law, he could not conceivably and reasonably have arrived at the appraisal value being challenged. It merely convinced the trial judge that the valuation…