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Try CasePortal for FreeJ. Rickman finds that the trial court properly ruled in favor of the board in a dispute with the apartment complex owner over the ad valorem tax assessment of a rent-restricted apartment complex. The trial court correctly found that the income method of property valuation was inapplicable to determine the fair market value of a property financed with federal low-income housing tax credits under Section 42 of the Internal Revenue Code. Affirmed.
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