This post is a follow up to:
I just listened to Judge Andresini's ruling, looking for the
big explanation. I couldn’t find it.
The judge is a fast talker and most of his ruling
was a summary of what was presented by both sides. His final decision was abrupt. The ruling
lacked substance and adequate evidence.
His new assessment figures were not based on any scientific method.
The judge’s own recap showed that Lodi had a stronger
case than Pinto. In Lodi’s defense were eight
comparables, expert appreciation numbers with explanation, and the fact that the
burden of proof remains with the taxpayer.
Pinto’s case was lacking. There was the constant use of the phrase “special
purpose property” to make the argument that comparables should not be
used. The property is so special, it’s
hard to compare it to another.
It was mentioned in passing that IF the business use
of the property was changed and IF capital improvement didn’t take place, the
building could be used as a warehouse. The
ruling did not change the classification of the business use to warehouse. The ruling fully acknowledged that it is
transfer station.
Judge Andresini’s decision should be revisited,
appealed, and overturned.
The Lodi council never made this ruling public and
they never appealed it. In fact, they
rewarded Pinto even more after it.
This is no way to run a State Tax Court. This is no way to run Lodi.
