This podcast is provided by Ben Glass and Steve Emmert   www.BenGlassReferrals.com - www.Virginia-Appeals.com   Granted Appeal Summary:   From the Circuit Court of Augusta County   Assignments of Error   The trial court erred by failing to order that the 2011-14 assessments be corrected to the fair market values that McKee proved at trial because McKee’s evidence is sufficient to rebut the presumption that the assessments were correct.   The trial court erred by its ruling that McKee’s unrefuted evidence of the 55% difference the 2011 assessment and the fair market value of the McKee Property is not sufficient to rebut the presumption of correctness of the 2011 assessment.   The trial court erred by its ruling that McKee’s unrefuted evidence of manifest error in Hickey’s valuation methodology is not sufficient to rebut the presumption of correctness of the 2011 assessment.   The trial court erred by its ruling that McKee’s unrefuted evidence that the 2012-13 assessments were not arrived at in accordance with GAAP and Virginia law relating to valuation of property is not sufficient to rebut the presumption of correctness of the 2012-13 assessments.   The trial court erred by its ruling that McKee’s evidence that the 2014 assessment was not arrived at in accordance with GAAP and Virginia law relating to valuation of property is not sufficient to rebut the presumption of correctness of the 2014 assessment. Source Document: http://www.courts.state.va.us/courts/scv/appeals/180521.pdf