4. Tax Equalization Board reconvenes

2007 Cass County Board of Equalization Lynn Utke Report Lynn Utke is asking that the valuation be reduced on numerous parcels of agricultural land located in Highland Township. According to a purchase-agreement, Mr. Utke is granting a water flow easement to the Cass County Water Resource Board in return for $50,000 plus additional land that is subject to a flow easement. In addition, Mr. Utke is purchasing additional land from the water board. Mr. Utke states that the productivity of the land subject to the easement has diminished and that the assessment should be adjusted accordingly. It would appear that Mr. Utke's assertion has merit. The amount of reduction would be at issue. The purchase agreement has not been consummated, as the property rights have not yet transferred through the necessary deeds and easements. The valuation issue is further complicated as the sale descriptions and easement descriptions do not match the records in the assessment roll. Until the assessment officials have descriptions that match the purchase agreement, it is nearly impossible to properly value each assessment parcel. Until the proper documents have been filed, it is my recommendation to take no action on the appeal. Mr. Utke is encouraged to file an abatement on the affected parcels when the transfer occurs. Mr. Utke has until November 15\ 2008 to file on the 2006 taxes payable in 2007, and has until November 1 st, 2009 to file on the 2007 taxes, payable in 2008. I did speak to Mr. Utke concerning the difficulty of properly assessing before the transfer occurs and he appears to concur. Based on the situation, it is my recommendation to take no action on the appeal at this time, but to encourage the applicant to file an abatement at a later date.