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<br />INVESTIGATION OF ABATEMENT APPLICATION <br /> <br />RECEIVED <br />'AUG 25.:20061 <br /> <br />ABATEMENT #4290 <br /> <br />CASS COUNTY COMMISSION <br /> <br />Following is a report on the investigation of the abatement application of: Raymond Diemert <br /> <br />Cass County Board of Commissioners and State Tax Commissioner: <br /> <br />The applicant is asking that the valuation be reduced from $2,000 True and Full Value to $1,000 <br />for the year 2005 on his vacant lot located in the City of Buffalo. The legal description is Lot 7 <br />Bk 3 North of Track Buffalo City. The lot measures 46.8' by 110' and contains 5,148 sq. ft. <br />Taxes for 2005 were $32.05. <br /> <br />The applicant states that the property is a single lot boxed in so as cannot comply to building <br />code for improvements. He indicates that he is asking $1,500 for the property. <br /> <br />The City of Buffalo recommended approval of the abatement application. There was no <br />explanation for their decision. <br /> <br />I reviewed the lot values of other properties in Buffalo. Lot 1 Bk 11, which is located one block <br />north of the subject and is the same size has a lot value of$2,000 in addition to a structure <br />(garage) value of$6,000. The EII2 Lots 1-3 Bk 1, which is a 55' by 140.4' vacant lot, is valued <br />at $3,000. Lot I Bk II, whick is located one block west ofthe subject and is the same size, has a <br />lot value of $2,000 in addition to a structure value of $4,200. <br /> <br />I also reviewed sales of single lots. In March, 2003, the E 112 Lots 1-3 Bk 4 North of Track <br />(55x140) sold for $2,000. In March, 2005, Lot 1 Bk 4 South of Track (50x140) sold for $1,500. <br />Recently, a 50x150 lot in Tower City sold for $4,000. <br /> <br />It would also appear that the lot is suitable for building as long as the setback requirements are <br />met. At the very least, it would be suitable for a garage or storage building. <br /> <br />Based upon the fact that similar single lots have similar values and based on sales of single lots <br />and based upon the fact that the lot has use, it is my recommendation to uphold the assessment as <br />equalized by the Buffalo City Assessor and the 2005 Buffalo City Board of Equalization. <br /> <br />SUGGESTED MOTION: "I move that Abatement #4290 be denied for the reasons stated <br />above and as recommended by the Director of Equalization". <br /> <br />Dated this 22nd day of August, 2006. <br /> <br />~J(~ <br /> <br />Frank Klein <br />Director of Tax Equalization <br />