County of Santa Barbara v. Double H Properties, LLC
About This Legal Opinion
The appellate court agreed with the trial court's holding that the existence of the salamander habitat prior to the eminent domain action was not enough evidence to establish habitat value as the highest and best use of the property.
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Adirondack Mountain Reserve v. Board of Assessors of the Town
The court found that there is support in the record for the trial court's finding, affirmed by the Appellate Division (99 AD2d 600), that the easement did not diminish the highest and best use of petitioner's retained property so there was no property tax reduction.
Esgar v Commissioner (II)
Tenth Circuit held that the Tax Court analysis of highest and best use properly assessed the immediate or remote likelihood of the property being developed as a commercial gravel operation and did not err in using eminent domain valuation concepts and law and shifted the burden of proof to the IRS.
State of Maine v. Rand
The court held that donor had a general charitable intent to establish a park, and did not view the exact original location of Winslow Park as essential. Thus, the doctrine of cy pres could be applied to use the eminent domain proceeds to establish a park elsewhere in the same neighborhood.
City of Palm Springs v. Living Desert Reserve
In this eminent domain action for conversion of public park to a golf course, the court rejected application of charitable trust doctrine and concluded that the proper measure of compensation was 100 percent of the value of the unrestricted fee in the land.
County of Orange v. Chen
The appellate court affirmed, holding that the trial court's decision that the easement was violated by vegetation removal and miscellaneous structures was backed by substantial evidence.
Palmer Ranch v Commissioner II
In a colorful decision the 11th Circuit affirmed the determination of the highest and best use, but reversed with respect to the valuation because it departed from the comparable-sales method and relied on evidence from outside the record so it remanded to the Tax Court for another take on the before value.
Salmon v. Evans
The trial court and the appellate court held that the county was not authorized to interpret or enforce the conservation easement, which was a private agreement.
W.O.R.C. Realty Corp. v. Town of Islip
The appellate court reversed the trial court on the collateral estoppel issue, finding that the earlier property tax action did not address the issue of the validity of the easement. However, the appellate court went on to rule for the town based on the statute of limitations defense.
Friends of the Hastain Trail v. Coldwater Development, LLC
Although the appellate court agreed with the trial court that the doctrine of implied dedication applied to hiking trails and not just beach access, it nevertheless reversed, ruling that there was no substantial evidence supporting the finding of an implied dedication of the fire road to public access.
Luca v. Lincoln County Assessor
These cases involved three adjoining properties located in a scenic research area encumbered by conservation easements. The court disagreed
on the highest and best use of the property.