Taxation – Personal Property – Valuation – Computer Equipment – Depreciation – Burden of ProofIn 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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- Print and Digital -
Published: August 22, 2012
Time posted: 2:49 pm
Tags: burden of proof, Computer Equipment, Depreciation, Personal Property, Taxation, Valuation