Appeal of Parkdale Mills and Parkdale America

COA14-763, Appeal of Parkdale America v. Davidson County, Court of Appeals case of 07 PTC 375. "The County's argument is, therefore, overruled."

07 PTC 375, Appeal of Parkdale Mills and Parkdale America v. Davidson County, 2nd remand from Court of Appeals. "The County failed to carry its burden of proving that its assessments of the Subject Properties equated their true values." 

COA12-1078, Appeal of Parkdale America v. Davidson County, Court of Appeals case of 07 PTC 375. "The lack of findings undermines our confidence in the Commission's conclusion that the County has met its ultimate burden of establishing a true value."

07 PTC 375, Appeal of Parkdale Mills and Parkdale America v. Davidson County, remand from Court of Appeals. "Based on the greater weight of the evidence, Davidson County has met its burden of demonstrating that its methods produce true values of Parkdale's manufacturing facilities and that its methods are not arbitrary or illegal."

COA10-453, Appeal of Parkdale America v. Davidson County, Court of Appeals case of 07 PTC 375. "On remand, the Commission shall make specific findings of fact and conclusions of law explaining how it weighted the evidence to reach its conclusions using the burden-shifting framework articulated above and in this Court's previous decisions."

07 PTC 375, Appeal of Parkdale Mills and Parkdale America v. Davidson County, cotton mill, at end of useful life should be fully depreciated, used closed manufacturing plants as comparables. "At the hearing, the Appellant offered the testimony of Mr. Paul G. Carter, Jr., MAI, SRA. Mr. Carter appraised both the Lexington and Thomasville manufacturing plants. At the hearing Mr. Carter testified that the Lexington and Thomasville plants were at the end of plants' useful lives and should be fully depreciated."