Not to go off topic, but I am not crying for that place. Im sorry they are out of business but crying foul like that is kind of poor form. I would question why did they really closed, I don't see all the other hotel/motel, holiday inns crying foul like that. Did taxes really force them out or was it more a question of how they ran their business. My thinking is maybe the highest and best use of that site isn't a shitty motel anymore and they are just pissed and need someone to blame. Secondly, its not the city that does the assessing, they are mixing up taxes, and assessment. People I work with at MPAC do the assessing, and the tax rate is simply applied to it so...Did the tax rate go up for the category they were assessed in? Why do they feel it's assessed wrongly, and if it is because of the catagory and it would be so much cheaper if it were assessed as a buisness property maybe they should have hired a private fee appraiser, compared values derived (likely from an income based valuation of the motel) and then go to the ARB. If they did then a panal of ex and retired appraisers and valuators would judge on their case and make the call. If you're still bitching after than, then you don't understand how assessment works. Sorry for the long rant, but that stuff just annoys me.