id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-21604	Crist, Brian C.; Aft, Aaron; Touney, Gregory C.	Survey of Recently Reported Cases in Real Property Law	2017	39	.pdf	application/pdf	16943	1096	68	[Vol. 50:1363 Property Assessment M anual, and the assessor was required to submit evidence that the sale was not an arm ’s-length transaction or that other properties were selling for more than $18,000,000, which it did not do.33 C. Jones v. Jefferson County Assessor In Jones v. Jefferson County Assessor, the Tax Court considered whether34 to uphold an assessment of real property on which construction of a residence was alleged to be incomplete. Because the Homeowners did not present the Board with any “market-43 based evidence of their property’s market value-in-use,” the Tax Court found no basis for reversing the Board’s final determination.44 D. Gillette v. Brown County Assessor In Gillette v. Brown County Assessor, the Tax Court considered the45 appropriate approach to challenging the assessed value of real property.	cache/inlawrev-21604.pdf	txt/inlawrev-21604.txt