FAIRCHILD, J.
The board of review confirmed the assessment of $28,850. The assessment was presumptively correct and the assessor testified in explanation and support of it. The taxpayer asserts that the full value and fair market value are to be determined by the $15,000 price paid at a contemporaneous sale.
"Where the clear market value is not established by a sale or sales the assessor or the board of review should consider all the facts collectively...
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