Court allows appeal against tax assessment, reducing wind turbine value due to incorrect cost calculations.

The court declared the appeal against the tax authority's decision on property valuation admissible and well-founded. The plaintiff argued the wind turbine's value was overstated due to incorrect foundation costs and an improperly applied tool exemption, while the defendant maintained the original assessment was accurate. The court found the defendant's calculations flawed, specifically rejecting the high foundation cost estimate and low exemption rate, and ordered a reduction in the property's assessed value.