It happens often during a condemnation trial. The attorney for the condemnor will attempt to move into evidence an application filed by claimant to reduce real estate taxes in a tax certiorari proceeding. The argument made is that the lower value placed on the property by the former owner in the tax appeal constitutes an admission against interest. That is why an article published on March 30, 2012, in the “New Jersey Condemnation Law” blog caught our attention.
In the blog, a Kansas case is reported where an owner of a Kansas City mall challenged a $7.5 million award of court-appointed appraisers in an eminent domain case,1 only to have the award reduced to $6.95 million at trial based on evidence of the property’s value from a prior tax appeal. The Kansas Supreme Court found “the tax appeal evidence was relevant toboth material to and probative ofthe fair market of the subject property.” Proving that sometimes it is best to leave well enough alone. Kansas City Mall v. Unified Government of Wyandette County, 2012 Kan Lexis 159 (Sup. Ct. March 16, 2012).
