In Re Tax Assessment of Foster Foundation's Woodlands Retirement Community

This case presents, among other issues, what the proper burden of proof should be for a taxpayer who challenges an assessor’s tax assessment. More specifically, we have prior decisions of this Court which are inconsistent and conflicting with respect to whether the taxpayer must meet a “preponderancy of the evidence” burden, or whether the taxpayer must meet the more difficult “clear and convincing” burden of proof in order to prevail. I applaud my colleagues for resolving this conflict, but respectfully dissent to Syllabus Points 5 and 6 of the majority opinion to the extent that the…