Appeal of Paul Visser

COA12-370, Appeal of Paul Visser v. Caldwell County, Court of Appeal case of 09 PTC 080. "Appellant has presented nine issues before this Court but has failed to provide a legal basis for his arguments or carry his burden on demonstrating that "the assessments are incorrect[;]"

09 PTC 080, Appeal of Paul Visser v. Caldwell County, real property vacant lot value increase due to subdivision of the property. "At the hearing, Caldwell County provided evidence to demonstrate that its valuation method was not arbitrary and that the value assigned to the subject one-acre residential home site lot did not substantially exceed the true value of the property when the assessor's reappraisal of the subject lot was to recognize a change in the property's value and the valuation was determined by applying the county's duly adopted schedule of values, standards and rules."