Appeal of Jack J. and Mary K. Goehring
14 PTC 0063, Appeal of Jack J. and Mary K. Goehring v. Brunswick County, vacant real property lot, appellants used independent analysis. "Appellants' opinion of value for the subject property does not constitute the property's true value as of January 1, 2014 when their evidence was not supported by any accepted appraisal method or particular appraisal practice or procedure."