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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 Clinton County Board of Review is
warranted. The correct assessed valuation of the property is:
F/LAND: $ 765
LAND: $ 8,545
HOUSE: $ 39,440
O/BLDG: $ 2,757
TOTAL: $ 51,507
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Edwin W. Gebke
DOCKET NO.: 06-02683.001-F-1
PARCEL NO.: 13-12-09-200-012
The parties of record before the Property Tax Appeal Board are Edwin W. Gebke, the appellant; and the Clinton County Board of Review.
The subject property consists of a 41.87 acre parcel with a 7.34 acre homesite. The property is improved with a one-story brick dwelling with 1,612 square feet of living area that was constructed in 1983. The subject property also has three outbuildings that range in size from 800 to 3,200 square feet. The property also has a six acre lake that is considered part of the homesite for assessment purposes.
The appellant appeared before the Property Tax Appeal Board contesting the classification of the lake as part of the homesite. The appellant argued the lake should be classified and assessed as part of the farmland. The appellant testified the lake was constructed 30 years ago on worthless pasture area or waste ground that had ditches and brush. The appellant indicated the ground where the lake was constructed was worthless and had much soil erosion. The appellant explained that the neighbor's farmland drains into the pond and that periodically, every three to five years, he has to dredge the lake's "throat" of the soil that has silted into the lake. The appellant indicated that prior to 2006 the lake was classified as wasteland. He did testify that the lake is not used in connection with any farming operation but does serve to promote soil conservation. He also indicated in his written submission that the lake provides fire protection for the dwelling and buildings. The appellant submitted a copy of the 2006 assessment change notice disclosing the subject's land assessment was increased from $3,605 to $10,516. The land assessment was subsequently reduced to $8,545 by the board of review. He requested the subject's land, specifically the pond area, be changed to its original classification and the land assessment be reduced to $3,605.