- The case involved land value assessments as of October 1, 2020, for four properties.
- The Land Tax Court upheld the Valuation Agency’s assessments of land values.
- The court referenced the Legal Guidance to determine the number of building rights for land value assessment.
- It was established that the plaintiff optimized the use of the land by constructing 46 homes within the local plan’s framework.
- The court noted that the local plan did not support the assumption of 130 building rights as previously determined.
- The plaintiff demonstrated uncertainty about whether the assessment was within reasonable discretion.
- The land value assessments were remanded for reconsideration.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
