1. Abatement hearing-Diemert - Laserfiche WebLink

INVESTIGATION OF ABATEMENT APPLICATION RECEIVED AUG 25:'20061 ABATEMENT #4291 & 4292 CASS COUNTY COMMISSION Following is a report on the investigation of the abatement application of: Raymond Diemert Cass County Board of Commissioners and State Tax Commissioner: The applicant is asking that his residential lot valuation be reduced from $16,000 to $10,000 for the year 2005 in Buffalo City. The applicant states that Lots 8-11 Bk 12 North of Track should be valued at $4,000. He states that the lots are not suitable for building because of a high water table and because a three foot ditch runs through it. The applicant further states that Lots 4-7 Bk 12 should be reduced to $6,000 to be comparable to lots on the south side of the city. Mr. Diemert contends that residential lots, whether located on the north side or south side, should have the same value per square foot. Mr. Diemert did appear before the 2006 County Board of Equalization with the same argument and the board did not take any action on the appeal. The City recommended denial of the first request and approval ofthe second request. There was no explanation given. The tract, described as Lots 4-11 Bk 12, is being used as a single family lot. A 1960 one story residence with walkout basement and attached garage is located on the parcel. The applicant is receiving a veterans disability exemption on the structures. The taxes on the land for 2005 were $243.50. The tract is one half city block, with a frontage of 140.4' and a depth of300'. I did examine the assessment roll and have found that other lots of similar size on the north side have the same valuation as Mr. Diemert's lot. Lots south of the track are valued less based on square footage. Individual lots on the north side measure 46.8'x 110' or 40' x 140.4'; whereas lots on the south side measure 50' x 140'. Each lot is valued at $2,000, making the valuation per square foot higher on the north side. The City of Buffalo is divided in half by the BN Railroad mainline track running east and west through the city. The school and the business district are located on the north side. All other factors being equal, one could conclude that lots on the north side are more desirable and worth more because one doesn't have to cross the tracks to reach these facilities. In regards to Mr. Diemert's back lots being low and undesirable, it's my understanding that the back yard lot was dug out and the earth was used to build up the front lot so that a walkout style rambler could be built. The back lots are used as yard/garden for the residence (see 3 photos) and are nicely landscaped. It would appear that there is simply a difference of opinion on the comparative value of lots. It is common assessment procedure to consider the neighborhood when valuing lots. There is a presumption that the assessment is correct and the burden of proof is on the applicant to show