Venanzi v. Bd. of Assessors of Auburn

Taxpayer Richard A. Venanzi appeals from a single member summary decision by the Appellate Tax Board (board) in favor of the Auburn board of assessors (assessors). The gravamen of the taxpayer's argument to this court appears to be that the assessors should have based his taxes on his home's assessed value as of January 1, 2014, rather than on an adjustment in May, 2014.

We are unable to reach the taxpayer's issue on this record before us. We have only such materials as the parties put before us; it is the taxpayer's burden, as appellant, to provide a record sufficient to support his claims on…