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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction in the assessment of the
property as established by the Madison County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 5,970
IMPR.: $ 45,630
TOTAL: $ 51,600
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Robert and Debra Mill
DOCKET NO.: 06-01276.001-R-1
PARCEL NO.: 14-2-15-23-04-404-004
The parties of record before the Property Tax Appeal Board are
Robert and Debra Mill, the appellants; and the Madison County
Board of Review.
The subject property consists of a residential property located
in Madison County. The appellants claim overvaluation as the
basis of the appeal.
The record contains documentation submitted by the appellants in
support of the complaint. The evidence further revealed that the
appellants did not file a complaint with the board of review but
filed an appeal directly to the Property Tax Appeal Board
following receipt of the notice of an equalization factor.
The board of review submitted its "Board of Review Notes on
Appeal" wherein the subject property's final assessment was
disclosed. After reviewing the appellants' evidence, the board
of review agreed to reduce the subject's assessment by the amount
of increase caused by the application of the equalization factor.
The appellants were notified of the proposed assessment and
indicated their rejection based on the values proposed by the
board of review were the same original 2006 assessment amounts at
issue prior to equalization.
After reviewing the record and considering the evidence, the
Property Tax Appeal Board finds that it has jurisdiction over the
parties and the subject matter of this appeal. Based upon the
evidence submitted, the Board finds that a reduction in the
subject's assessment is supported. However, the record indicates
that the appellants did not file a complaint with the board of
review but appealed the assessment directly to the Property Tax
Appeal Board based on notice of an equalization factor. Since
the appeal was filed after notification of an equalization