Seaford Associates, L.P. v. Board of Assessment Review

WALSH, Justice:

This is an appeal from a Superior Court affirmance of a decision of the Board of Assessment Review of Sussex County (the “Board”) which denied a property assessment reduction requested by appellant, Seaford Associates, L.P. and David Cordish Associates (collectively “Seaford Associates”). Seaford Associates contends that the Superior Court erred in sustaining the Board’s refusal to consider appraisal evidence based on the income capitalization method. We hold that the Board’s refusal to consider such evidence based on the need for uniformity was arbitrary and erroneous as a…