Summary:
In a counter to McDuffie v. West (In re West), No. 5:15-CV-557-FL, 2016 WL 4186853 (E.D.N.C. July 15, 2016), where the debtor testified solely as to the tax value for property, "but ... failed to provide any competent independent knowledge to establish as a basis for a court to accept the third-party assessment appraisal as the actual value of the subject property", in the present case Ms. Ward started by stating the tax value. She continued that based on her "independent knowledge of sales and events affecting home values in her neighborhood", the tax value was accurate.
For a copy of the opinion, please see:
Ward- Debtor's Independent Knowledge of Supports Tax Value
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