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<br />INVESTIGATION OF ABATEMENT APPLICATION <br /> <br />ABATEMENT No. 4294 <br /> <br />Following is a report on the investigation of the abatement application of: Cory & Renee Clasen <br /> <br />Cass County Board of Commissioners and State Tax Commissioner: <br /> <br />The applicant is asking that the 2006 valuation be reduced from $130,000 to $3,100 on the <br />residential property located in Stanley Twp, south of Fargo. The home was located on a lot <br />bordering an old oxbow created by the changing course of the Red River. They state that the <br />house was moved off June 15\ 2006. The lot assessment was $32,600 and the structure <br />assessment was $97,600. <br /> <br />The Stanley Twp board denied the appeal, but asked the county to review the request. They've <br />also submitted a letter asking the county to consider circumstances that affect the property. <br /> <br />February 1st is the assessment date and all property is valued with reference to that date. There is <br />no provision in law to abate taxes for the year because the structure was moved after that date. <br />The issue is valuation. The applicants did build a new house on the adjoining lot. They intended <br />to remove the older home and to use the lot as part of the site for their new home. There appears <br />to be no written documentation that the house must have been removed in order to be granted a <br />permit to build the new home. It may have been a gentlemen's agreement to do so. It was <br />reported that the house was sold for $39,500; to be moved off the lot. Because of issues such as <br />the proximity of the properties to each other, the highest and best use of each property, <br />assemblage value, etc, the valuation issue becomes more subjective. <br /> <br />Considering the factors and circumstances as I understand them, it's my recommendation <br />to lower the structure value from $97,600 to $39,500, lowering the assessment $58,100. I visited <br />with the local assessor and the assessor concurs. <br /> <br />SUGGESTED MOTION: "I move that abatement #4294 be lowered from $130,200 to <br />$72,100; as recommended by the Director of Equalization and in concurrance with the <br />local assessor." <br /> <br />Dated this 23rd day of May, 2007. <br /> <br />J(~1-1~ j(~ <br /> <br />Frank Klein <br />Director of Tax Equalization <br />