Taxation – Personal Property – Valuation – Computer Equipment – Depreciation – Burden of Proof

Taxation – Personal Property – Valuation – Computer Equipment – Depreciation – Burden of Proof (access required)

In re Appeal of IBM Credit Corp. Even if we were to remand this case (for a third time), the Property Tax Commission would be well within its authority to find, yet again, that the taxpayer’s evidence is not “reliable” or “credible.” Even if the Commission rejects the taxpayer’s evidence, the taxpayer still wins because the county did not meet its burden of proof.

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