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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 St. Clair County Board of Review
is warranted. The correct assessed valuation of the property is:
LAND: $ 2,449
IMPR.: $ 27,760
TOTAL: $ 30,209
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Donald J. and Betty Rice
DOCKET NO.: 05-02363.001-R-1
PARCEL NO.: 07-01.0-319-001
The parties of record before the Property Tax Appeal Board are
Donald J. and Betty Rice, the appellants; by attorney P.K.
Johnson V of Johnson & Johnson, Belleville, Illinois; and the St.
Clair County Board of Review.
The subject property consists of single story condominium unit
contained within a two-story, four-unit condominium building of
frame and masonry construction that was built in approximately
1965. The subject unit contains 1,428 square feet of living
area. Amenities include two bathrooms, an integral basement
garage, and central air conditioning.
The appellant, Donald J. Rice, appeared before the Property Tax
Appeal Board represented by legal counsel claiming unequal
treatment in the assessment process as the basis of the appeal.
In support of this claim, the appellant initially submitted three
suggested comparable condominium buildings, schematic drawings
for the subject and one comparable, an aerial photograph and a
plat map detailing the location of the subject and comparables.
The appellants also submitted a limited assessment analysis of
eleven condominium buildings, including the four building
originally submitted, showing their total assessments in 2004 and
2005, subsequent to equalization. (Exhibit A). Rice, who is a
retired Certified Public Accountant, was called as a witness.
Rice argued Exhibit A shows eight buildings that have total
assessments, after equalization, ranging from $72,368 to $115,388
while three buildings have total assessments, after equalization,
of $132,335. Rice argued eight buildings have total assessments
lower than the subject building's total assessment of $120,836
while three buildings have total assessments greater than the