Miller testified that the tenants could place/install any items, such as supplies, vehicles, storage containers, or equipment on the leased portion of the land, and plaintiffs exercise very little control in this regard although they ensure that nothing hazardous is kept on the property. Portions of the yard are leased by plaintiffs to several tenants, such as contractors and landscapers for the tenants business purposes. Most of the contractor s yard is gravel however, some areas are paved with concrete. The land area adjacent to, but fenced off from the residence, is described as a contractor s yard. Plaintiffs dispute Belleville s expert s designation of the attic in the home as being finished with one bedroom and contend that it is unfinished and used only for storage. It is improved with the Aliottas personal residence, a single-family home with a detached garage. The Subject comprises of a lot sized about 2.08 acres. She is not the property manager for the Subject. since 2003, and has been employed by that company since 1976. Barbara Miller has been an equal shareholder in and an officer of Silo, Inc.
However, the Aliottas only have a life estate in the same. Silo, Inc., an S corporation, and the Aliottas own the Subject. The facts are adduced from the testimony and documents provided in connection with plaintiffs motion. Plaintiffs provided testimony of Barbara Miller, a shareholder and employee of plaintiff Silo, Inc., and of Charles Davies, plaintiffs valuation expert. After parties filed the required briefing,2 the court scheduled a plenary hearing.
Piffitup silo ccell trial#
On the date of trial, plaintiffs counsel presented a motion in limine to exclude Belleville s expert appraisal report as lacking factual basis, and thus being an inadmissible net opinion requiring preclusion of his testimony in this regard.1 The trial was adjourned, and the court provided time for Belleville to respond to the motion.
Trial was scheduled for December 13, 2011. (collectively plaintiffs ) filed complaints with this court challenging the assessment on real property located at 86 Lavergne Street, designated as Block 2401, Lot 2 ( Subject ) in defendant township ( Belleville ) for tax years 2008 through 2010.
Victor and Mary Aliotta, ( Aliottas ) and Silo, Inc. The court does not decide plaintiffs motion with respect to the alleged incorrect determination that the attic is a bedroom, and keeps the motion open for plaintiffs to raise during the valuation hearing. Therefore, the court denies plaintiffs motion in part. However, since the plaintiffs presented credible proof that the Quonset Hut did not physically exist until early 2009, its inclusion as taxable real property for tax years prior to tax year 2010 is improper. The court finds that the two trailers and the Quonset Hut are taxable as real property.
Additionally, plaintiffs argue that defendant s expert also improperly deemed the attic in their one-family home as another bedroom when in fact it is not. Specifically, plaintiffs argue that defendant s expert improperly deemed two trailers and one Quonset Hut located on plaintiffs property, but allegedly owned by plaintiffs tenants, as taxable real property. This letter constitutes the court s opinion with respect to plaintiffs motion in limine to exclude defendant s expert appraisal report as lacking credible factual basis.
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