Stillman v. Department of Revenue

CARL N. BYERS, Judge.

This property tax appeal concerns procedural issues. Plaintiff purchased a lot for $17,000 in 1983. While developing plans to build a home on the lot, he discovered that it had been “filled.” This caused him to incur extra building costs. Later, the surrounding lots sold for $6,500 to $8,000. At this point, plaintiff realized his lot was worth less than he paid for it. Plaintiff appealed the land value for January 1,1988, and the Department of Revenue found the true cash value to be $12,380.

As part of the regular reappraisal cycle for January 1, 1989, the lot was…