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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 Boone County Board of Review is
warranted. The correct assessed valuation of the property is:
Farmland: $ TBD
Homesite: $ TBD
Residence: $ 0
Outbuildings: $ TBD
Total: $ TBD
Subject only to the State multiplier as applicable.
TBD = To Be Determined
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: John and Dahlea Schaeffer
DOCKET NO.: 05-01613.001-F-1
PARCEL NO.: 04-22-30-018
The parties of record before the Property Tax Appeal Board are
John and Dahlea Schaeffer, the appellants, by attorney Charles G.
Popp of Charles G. Popp, P.C., Belvidere; and the Boone County
Board of Review.
The subject property consists of approximately 12 acres located
in Boone County.
The appellant appeared with counsel before the Property Tax
Appeal Board claiming that the subject tract should be classified
and assessed based on agricultural use. The appellant testified
that the acreage has been used for agricultural purposes for two
years prior to the assessment date and including the assessment
year in question. The appellant stated he had owned the property
since 1990. In 2005 the property's classification was changed
from farmland to residential.
The appellant testified he constructed a pond, bridge, building
and various other features in support of the farming operation.
The appellant further testified that he grows and harvests
approximately 8 acres of hay and has reseeded the 8 acres in 2006
specifically for a better grade of hay. In 2003 and 2004, the
appellant harvested the grass-hay that was already on the
property for feeding cattle, even though it may not have been as
good a grade of hay. The hay is cut two or three times per
season, depending upon growth.