Cherrypike Estates, Inc. v. Herbert

In this tax certiorari proceeding, respondents have moved by way of answer to the petition herein, to dismiss said petition because of the alleged insufficiency of petitioner’s answers to the questions contained on its application for review of real property assessment for the tax year 1971/72. Respondents allege that petitioner failed to supply the data necessary for the assessors to render an informed opinion concerning the alleged grievance and protest and that no basis exists for a review of the assessment.

It is now well settled that review of assessments should be liberally construed so…