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Home / Opinion / 2008AP322 Nestle USA, Inc., v. DOR

2008AP322 Nestle USA, Inc., v. DOR

Tax Property taxes; highest and best use Even if there are no sales of comparable properties anywhere in the country, the property tax assessor can still value the property’s highest and best use based on its current use. “We find the Commission’s conclusion that the Gateway Plant’s highest and best use is as its continued use as a ...

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