Property Tax Appeal Board Decision 2004-00661-C-2 Piasa Harbor-Western Boars & Motors, Inc

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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds no change in the assessment of the
property as established by the Jersey County Board of Review is
warranted. The correct assessed valuation of the property is:
Docket No. Land Impr. Total
04-00661.001-C-2 $0 $406,295 $406,295
05-00485.001-C-2 $0 $413,770 $413,770
Subject only to the State multiplier as applicable.
PTAB/SMW/04-00661/10-07
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Piasa Harbor-Western Boats & Motors, Inc.
DOCKET NO.: 04-00661.001-C-2 & 05-00485.001-C-2
PARCEL NO.: 01-395-003-10
The parties of record before the Property Tax Appeal Board are
Piasa Harbor-Western Boats & Motors, Inc. (Piasa Harbor), the
appellant, by attorney Jeremy Brummond of Lewis, Rice & Fingersh,
L.C., St. Louis, Missouri; and the Jersey County Board of Review.
The subject property is improved with a two-story commercial
building with 6,980 square feet of ground area, a 2,916 square
foot steel canopy, four fuel dispensers, three submerged pumps,
23,650 square feet of asphalt paving, and 14,000 square feet of
concrete paving. The building was constructed during 2001 and is
used as a combination office, restaurant and convenience store.
The property is located in Grafton, Elsah Township, Jersey
County.
The 2004 and 2005 assessment appeals were consolidated for
hearing purposes. At the hearing the appellant's counsel
tendered a notebook containing the exhibits presented by the
parties that were previously submitted and identified with
various tabs. During the hearing the witnesses made use of this
notebook and where appropriate the Board will refer to the
various "tabs" used to denote the exhibits the witnesses were
referring to.
The appellant contends overvaluation as the basis of the appeal.
The first witness called on behalf of the appellant was John O.
Kjar, President of Piasa-Harbor Western Boats & Motors, Inc.
(Piasa Harbor). The witness testified that Piasa Harbor was the
owner of the improvements located on the subject parcel. He
testified the improvements include a restaurant, gas station and
canopy. He identified the improvements owned by Piasa Harbor as
the structures that have green roofs (Appellant's Evidence Tab