Property Tax Appeal Board Decision 2006-02028-R-1 White

              (Continued on Next Page)
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 Fayette County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $2,320
IMPR.: $1,390
TOTAL: $3,710
Subject only to the State multiplier as applicable.
PTAB/DEC.08/BUL-7321
1 of 7
PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Diane White
DOCKET NO.: 06-02028.001-R-1
PARCEL NO.: 18-14-16-155-004
The parties of record before the Property Tax Appeal Board are Diane White, the appellant, and the Fayette County Board of Review.
The subject parcel is improved with a mobile home containing 1,352 square feet of living area that was built in 1996. The subject parcel is also improved with a 240 square foot detached garage and 432 square feet of concrete paving. The subject property is located in Vandalia, Fayette County, Illinois.
The appellant submitted evidence before the Property Tax Appeal Board contending the subject dwelling was improperly classified and assessed as real estate. In support of this argument, the appellant submitted a letter and photographs of the subject dwelling's undercarriage. The appellant's letter indicates the subject dwelling is supported by un-mortared concrete blocks and a concrete border was built around the dwelling after it was put in place. The photographs show the subject's steel frame is supported by un-mortared concrete blocks. Based on this evidence the appellant argued the subject dwelling should not be classified and assessed as real estate.
The board of review did not submit its "Board of Review Notes on Appeal" nor any evidence in support of its classification and assessment of the subject property as required by Section 1910.40(a) of the rules of the Property Tax Appeal Board.
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. The Property Tax Appeal Board further finds a reduction in the subject's assessment is warranted. The Board finds the Fayette County Board of Review erred as matter of law in classifying and assessing the subject dwelling as real estate.
The appellant in this appeal submitted evidence in support of the contention that the subject property was not accurately