Jefferson Indus. Corp. v. Madison County Bd. of Revision
Annotate this CaseJefferson Industries Corporation filed a complaint challenging the valuation for tax year 2011 of a plant involved in manufacturing and stamping car frames. The Madison County Auditor valued the property at $34,500,000. On appeal, the Madison County Board of Revision (BOR) adjusted the valuation to $28,000,000. Jefferson Industries again appealed and offered its appraisal valuation of $10,420,000. The Board of Tax Appeals (BTA) agreed with the BOR’s value, largely on the basis of the Jefferson Local School District Board of Education’s (BOE) appraisal. The Supreme Court vacated the decision of the BTA, holding that the BTA did not explicitly address important evidentiary conflicts but should have. Remanded to the BTA to reconsider the evidence in light of particular objections that were raised to the BOE’s appraisal but were not addressed by the BTA.
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