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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 Washington County Board of Review
is warranted. The correct assessed valuation of the property is:
LAND: $ 4,456
IMPR.: $ 3,854
TOTAL: $ 8,310
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Kevin & Natalie Bumann
DOCKET NO.: 06-02611.001-R-1
PARCEL NO.: 09-15-24-100-008
The parties of record before the Property Tax Appeal Board are Kevin & Natalie Bumann, the appellants; and the Washington County Board of Review.
The subject property consists of a 6.5-acre parcel, upon which is situated a 2004 model Schult mobile home that contains approximately 2,432 square feet of living area. The parcel also includes a pole-barn type garage containing 1,200 square feet of building area.
The appellants appeared before the Property Tax Appeal Board contending the subject dwelling had been improperly classified and assessed as real property as the basis of the appeal. In support of this contention, the appellants submitted photographs, a copy of the sales contract they negotiated with the home dealer and a copy of the mobile home title issued by the Secretary of State's office. The appellants also claimed the size of their garage had been miscalculated by the board of review. The appellants did not contest the subject's land assessment. In support of the classification issue, the appellants submitted a copy of the receipt from a lumber yard which indicates the pole-barn garage's dimensions were 30 x 40 feet, or 1,200 square feet of building area. In additional support of this contention, the appellants submitted a statement by a construction contractor who physically measured the pole-barn and stated it is 30 x 40 feet. At the hearing, the board of review stipulated to the size of the pole-barn garage as containing 1,200 square feet of building area. Subsequent to the hearing, the board of review submitted a revised property record card for the subject that indicates the garage contains 1,200 square feet and adjusted its assessment to $3,854. Based on this evidence, the appellants contend the subject dwelling should be classified and assessed as a mobile home, subject to the privilege tax as provided for in the Mobile Home Local Services Tax Act.