MTT Docket 329583 Clarkson presented material, competent and substantial evidence for the Tribunal. The Tribunal finds Petitioner has met its burden of proof through the use of market data and market-based techniques, providing convincing evidence of the true cash value of subject property. The Tribunal finds Petitioner has met its burden of proof through the use of market data and market-based techniques, providing convincing evidence of the true cash value of subject property.