1. Abatement hearing-Info from Co and City

Equalization Department Box 2806 Telephone: 701-241-5616 211 Ninth Street South Fax: 701-241-5729 Fargo, ND 58103 assessor@casscountynd.gov Staff Report for Abatements 4481, 4482, & 4483 June 11th, 2019 City: Fargo Appellant: David Sholy Issue: Mr. Sholy is formally appealing the certified 2018 value of parcels 01-5450-00050-000, 01-5450- 00100-000, & 01-5710-00700-000. Summary: Mr. Sholy was provided additional time to demonstrate his opinion of value from the previous abatement hearing. Although he appeared at the last meeting his notice of the hearing was only six days instead of the required ten. Analysis: The information provided by Mr. Sholy’s relating to his commercial land value (part A-C) is curbside pictures of the properties that were previously reviewed at the last abatement hearing. The lots were sold as vacant lots, similar to the two commercial lots Mr. Sholy owns, but have since been built on. No information was provided to support Mr. Sholy’s request for a reduced land value. The final part of Mr. Sholy’s packet, (part D-E) contains printouts from Zillow and Trulia of the homes that were reviewed at the last meeting. Part F of the packet contains printouts of homes Mr. Sholy feels are similar to his home. Only one comparable property provided by Mr. Sholy is a 2 story and the sale supports the current value of Mr. Sholy’s residence. The remaining properties are Bi-Level, Split-Level, and 1 story homes that are not considered comparable by this office. A review of Zillow’s website shows that Cass County is given a 1 Star Accuracy rating, meaning the tax assessor’s value is the most reliable. The following page details Zillow’s Rating Schedule*: Recommendation: It is the recommendation of this office to deny all three abatements and retain the 2018 certified value.