Supreme Court
Decision Information
Abstract: Applicant appealed from an assessment by the Town of the value of his residential property - Applicant contends that the value of his property was diminished by the decision of the Town to permit the adjacent property to be used for commercial purposes.
Decision: Appeal allowed and assessment reduced by 25% - Section 223 (3)(a) requires an assessor to have regard to the advantages and disadvantages of the location when conducting an assessment - the Town failed to take into account the fact that the Applicant=s residence is located next to an electrical service company - Further, to the extent that the Town authorized the electrical company to operate in a residential area, it cannot now be heard to say that its presence does not detract from the value of residential properties.
Subjects: Municipal law
Keywords: Zoning
Property assessment
Fair actual value
Non-conforming use of land
Residential
Commercial