3. Abatement hrg/B&H Investmts - Laserfiche WebLink

INVESTIGATION OF ABATEMENT APPLICATION ABATEMENT NO. 5252 and 5254 Following is a report on the investigation of the abatement application of: B& H Investments Cass County Board of Commissioners and State Tax Commissioner: The applicant (Phil Buhr) is asking that the valuation on Lots 1& 3 BK 1 Dakota Plaza Addition, Stanley Twp be reduced from $27,800 and $25,000 to $15,000 each for the year 2003. The applicant states that the valuation is excessive compared to surrounding lots. The applicant has also submitted a notice of increase in assessment from the local assessor for Lot 3 listing the valuation at $15,000. The notice of increase in assessment for Lot 1 listed the valuation at $27,800, but was placed on the assessment roll at $25,000. The Stanley Twp Board recommended denial of the abatement applications. The lots in question are vacant, commercial lots located on the south side of 52nd Ave S, about 1 mile west ofl-29. I reviewed the valuation of vacant lots in Austin's Sub (Dakota Plaza Addition was subdivided from Lot 1 Austin's). Lots 3, 6, 7, & 8 are vacant lots similar to the subject and all are valued at $15,000 (see attached map). I'm not sure of the intent of the assessor concerning the notices of increase that were sent, but it would appear that the valuation of $25,000 each for the two vacant lots in Dakota Plaza Addition is excessive when compared to these other assessments. SUGGESTED MOTION: "I move that Abatement No's 4252 and 4254 be lowered to $15,000, as recommended by the Director of Equalization. Dated June 16,2004. i:.J J(~ Frank Klein Director of Tax Equalization j :\tax\wp\abate