Ventas Realty Limited Partnership v. City of Dover

Summary

The Supreme Court affirmed the Superior Court’s denial of Ventas Realty Limited Partnership’s tax‑abatement request, holding that Ventas failed to meet its burden of proving the property was assessed above fair market value. The Court found the plaintiff’s expert appraisal unreliable and upheld the trial court’s credibility determinations, including consideration of the 2015 transfer for credibility purposes.