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Do I have to provide testimony on the maket value of both the land and the improvements?

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Do I have to provide testimony on the maket value of both the land and the improvements?

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Yes. The State Board will consider the market value of both land and improvements in determining a total value for the property. Your written and oral testimony should support the total market value of the property under appeal, not just the value of the land or the value of the improvements.

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