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Small commercial garages on Stallings Road spur debate over land-per-acre assumptions
Summary
Owners of three older commercial buildings on Stallings Road disputed county land-rate assumptions and resulting assessments. Appraisers for the owners argued the county's per-acre land rates were too high and suggested higher depreciation for aging structures; county staff said their land rates are supported by recent sales and site ratings.
Three small commercial properties on Stallings Road were the subject of a grouped appeal at Wednesday's Board of Equalization and Review, with the owner's representative arguing that county land-per-acre assumptions produced inflated assessments when applied to aging metal-framed service garages and small commercial units.
Why it matters: Small commercial properties often depend on local traffic patterns and zoning; changes in zoning language and 'town-center' planning can alter permissible uses and therefore affect both the land and building values.
The owner's agent argued that the…
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