2a. Abatement/Orville Iwen - Laserfiche WebLink

INVESTIGATION OF ABATEMENT APPLICATION ABATEMENT NO. 4221 Following is a report on the investigation of the abatement application of: Orville Iwen Cass County Board of Commissioners and State Tax Commissioner: Orville Iwen is asking that the valuation be reduced on the NE 1/4 20-142-49 Wiser Twp from $79,500 to 47,500 for the years 1997, 1998, 1999, and 2000. Mr. Iwen states that he had continual loss of crops from continual flooding and drain backup. He also states that he was forced to sell this property and no longer owns it. The Wiser Twp. Board of Supervisors recommended denial of the abatement. Mr. Iwen had originally filed for abatement on this property in 1998. I did review the records and inspected the property. The assessment roll (see map) indicates that the adjoining quarters of land are valued similar to Mr. Iwen's land. The attached detailed soils map indicates that the land is similar. It appears that the new operator has improved the drainage of the land. The County Recorder #968181 indicates that Mr. Iwen sold this quarter of land for $131,820 in October 2000. Comparing the sale price to the 2000 assessment indicates that we assessed this quarter at about 60% of the sales price. Our sales ratio study for agricultural land indicates that we assess land at about 60% of market (see study) for Cass County. It is my recommendation to deny the abatement, as the land is valued similarly to surrounding land, the soils maps indicate the land in question is similar to the surrounding land, and that our ratio study indicates that we are not over assessing this land based on the sale of the property. Mr. Iwen has not shown that assessment is invalid, inequitable, unjust. SUGGESTED MOTION: "I move that Abatement 4221 be denied." Dated this 1 lth day of April, 2002 Francis Klein Director of Tax Equalization j:\tax\wp\abate