Expert Qualified to Offer Unit Valuation of Telecom Property

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Court Case Digests
May 2, 2018

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4813 Telephone Communications, Except Radiotelephone
517911 Telecommunications Resellers
state taxation (incl. ad valorem)
expert testimony, intangible assets, admissibility, rule 702, real property, tax assessment, expert qualifications
Level 3 Communications, LLC v. Dep’t of Revenue
2018 Ore. Tax LEXIS 69
US
State Court
Oregon
Oregon Tax Court
Dr. Hal B. Heaton (plaintiff); D. Brent Eyre, Dr. Antonio Bernardo (defendant)
Not stated

Summary

In tax assessment case, court finds valuation expert qualified under Rule 702 despite lacking an appraiser’s license; court says rule specifically contemplates expert opinion on property valuation by nonappraisers if witness is qualified by “knowledge, skill, experience, training, or education.”

See Also

Level 3 Communications, LLC v. Dep’t of Revenue

Full Text of Court Cases
May 2, 2018

In tax assessment case, court finds valuation expert qualified under Rule 702 despite lacking an appraiser’s license; court says rule specifically contemplates expert opinion on property valuation by nonappraisers if witness is qualified by “knowledge, skill, experience, training, or education.”