Rockwood Development Corp. v. Department of Revenue

CARL N. BYERS, Judge.

This case concerns the value of land which is encumbered by a perpetual easement for the construction, maintenance and operation of three standard radio broadcasting towers, together with the necessary improvements which accompany such towers. The parties, by stipulation and motions for summary judgment, seek a declaratory ruling of the court on the effect of the easement upon the value of the property. Because the court’s ruling on this point will have significant impact on the value to be assessed, the parties have asked for the right to submit evidence of value after…