Bateman v. Rinehart

RICHARD B. TEITELMAN, Chief Justice.

The principal opinion holds that the State Tax Commission (the Commission) determined correctly that the “immediate most suitable use” of Taxpayers’ property is for commercial use even though the property is zoned for single family residential use and all commercial use is prohibited. The only way for Taxpayers to utilize the properties for commercial use is to convince the city to rezone the property with variances from setback and buffer requirements and to negotiate access easements across buffer strips owned by other private parties. I respectfully…