"In addition to detailed and readily accessible information and authority on tax abatement application, hearing and appeal procedures, Real Estate Tax Abatement Practice and Procedure explains the motions available at the pre-hearing stage; property inspection; exchange of experts reports; forms of discovery and the pre-trial conference. Practical considerations, such as scheduling, consolidation and even how to give an opening statement are included. Featured is a section on valuations, including the standard and scope of review of assessed valuations; evidentiary issues to relative to valuation, including expert and non-expert opinion evidence. The reader gains a thorough understanding of the statutory, traditional, market study and capitalization methods of valuation. The handbook also explains the difference between the judicial and legislative rules regarding disproportionate assessments"--.
Real Estate Tax Abatement Practice and Procedure