Borders Self-Storage & Rentals, LLC v. Commonwealth
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The Supreme Court reversed the judgment of the court of appeals affirming the trial court's judgment awarding Borders Self-Storage & Rentals, LLC the sum of $140,000 in this highway condemnation action, holding that the circuit court erred by ruling that the Lawrence County Property Valuation Administrator's (PVA) tax assessment could not be introduced into evidence.
At trial, Borders sought to introduce as evidence the assessed tax value of $230,000 reflected in the PVA's records. The circuit court denied the request and ultimately awarded Borders $140,000 as compensation for the condemnation of its real property. The Supreme Court reversed, holding (1) PVA assessments constitute relevant and probative evidence and should not be stricken; and (2) Borders was entitled to a new trial at which it may introduce the PVA's assessed tax value for the condemned lands.
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