Property Tax Appeal Board Decision 2005-02436-R-1 Hutson

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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 Effingham County Board of Review
is warranted. The correct assessed valuation of the property is:
DOCKET NO. PROPERTY NO. LAND IMPR. TOTAL
05-02436.001-R-1 09-02-102-012 $ 11,090 $ 28,870 $ 39,960
Subject only to the State multiplier as applicable.
PTAB/MRT/3/18/08
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Anthony & Monica Hutson
DOCKET NO.: 05-02436.001-R-1
PARCEL NO.: 09-02-102-012
The parties of record before the Property Tax Appeal Board are
Anthony & Monica Hutson, the appellants; and the Effingham County
Board of Review.
The subject property consists of a tract totaling 1.47 acres, one
of which is improved with a two-story style frame dwelling that
was partially completed as of the subject's January 1, 2005,
assessment date. The home contains approximately 1,465 square
feet of living area. Features include central air-conditioning,
a full unfinished basement and a 480 square foot garage.
The appellant, Anthony Hutson, appeared before the Property Tax
Appeal Board claiming overvaluation as the basis of the appeal.
In support of this argument, the appellants submitted a
restricted appraisal of the subject with an effective date of
December 9, 2004. The appraiser used only the cost approach in
estimating a value for the subject of $116,976. The appraiser,
who was not present at the hearing to provide testimony, be
cross-examined, or explain how he determined the subject dwelling
was 66% complete as of the appraisal's effective date, estimated
the subject's lot or land value at $16,000. The report provided
no explanation as to how the appraiser made this determination.
The appellants' appeal form indicated they purchased the subject
land in 1999 for $26,900. In valuing the subject improvements,
the appraiser compiled a list of the various components,
indicating quantity and unit price of each item. The appraiser
did not indicate the source of his cost figures, but determined
the subject's replacement cost new was $95,976. To this figure,
the appraiser added $5,000 for landscaping and the land value of
$16,000, resulting in the total estimated market value of
$116,976. On a separate page, the appraiser submitted a columnar
analysis of the various component costs of the subject dwelling,
including his estimate of the percentage of completion of each