He Who Laughs Last ...

City A taxes real property on the basis of 100 percent of value. The city tax collector appraises Cheat's property at $100,000 and taxes it accordingly. Cheat files an abatement request stating that his property is worth only $50,000. Later, the state condemns Cheat's property under its power of eminent domain. The value of the property is disputed. The state claims the property is worth $50,000; Cheat claims it is worth $100,000.

(1) At the trial of this issue the state offers Cheat's abatement request filing. Cheat objects. What ruling and why? If admitted, what is the reasoning on which the decision rests?

(2) Suppose the state claims the value of the property is $30,000. Cheat offers the abatement request filing. The state objects. What ruling and why?

(3) At trial Cheat offers the city tax assessment. The state objects. What ruling and why?