State of Michigan, Michigan Tax Tribunal, MTT Docket No. 145315, "In contrast to Petitioner's less than persuasive valuation testimony and evidence stands the appraisal evidence and supporting testimony presented on behalf of the city by appraiser Clarkson. His formal valuation approach, prepared to industry standards using an acceptable methodology, reflects the only credible and reliable evidence from which an informed determination of personal property value may be made."