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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 Moultrie County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 41,952
IMPR.: $ 0
TOTAL: $ 41,952
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Ben & Cheryl Willis
DOCKET NO.: 06-02197.001-F-1
PARCEL NO.: 04-07-09-000-402
The parties of record before the Property Tax Appeal Board are Ben & Cheryl Willis, the appellants, and the Moultrie County Board of Review, by Appointed Special Prosecutor Christopher E. Sherer of Giffin, Winning, Cohen & Bodewes,P.C., in Springfield..
The subject property consists a of 49.31-acre unimproved parcel that contains 4 acres of tillable land and 45.31 acres of timber land.
Appellant Cheryl Willis appeared before the Property Tax Appeal Board claiming the subject parcel should have been classified and assessed as farmland as the basis of the appeal. In support of this argument, the appellant submitted a letter with numerous attachments. The appellants claim the subject property was assessed as farmland through the 2004 assessment year. The appellants The appellants cited Section 1-60 of the Property Tax Code (35 ILCS 200/1-60), which defines farmland as:
Any property used solely for the growing and harvesting of crops; for the feeding, breeding and management of livestock; for dairying or for any other agricultural or horticultural use or combination thereof; including, but not limited to, hay, grain, fruit, truck or vegetable crops, floriculture, mushroom growing, plant or tree nurseries, orchards, forestry, sod farming. . .
The appellants further cited Publication 122, "Instructions for Farmland Assessment", published in September 2006 by the Illinois Department of Revenue, wherein it states:
Other farmland includes woodland pasture; woodland, including woodlots, timber tracts, cutover and deforested land; and farm building lots other than homesites.