Property Tax Appeal Board Decision 2005-02081-F-1 Scheri

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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 Jo Daviess County Board of Review
is warranted. The correct assessed valuation of the property is:
PARCEL NO.: 16-000-031-00:
FARMLAND: $ 0
LAND: $ 43,867
RESIDENCE: $ 3,200
FARM BLDGS: $ 0
TOTAL: $ 47,067
PARCEL NO.: 16-000-089-00:
FARMLAND: $ 0
LAND: $ 42,167
RESIDENCE: $ 0
FARM BLDGS: $ 0
TOTAL: $ 42,167
Subject only to the State multiplier as applicable.
PTAB/cck/6-9
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Peter Scheri
DOCKET NO.: 05-02081.001-F-1 and 05-02081.002-F-1
PARCEL NO.: See Below
The parties of record before the Property Tax Appeal Board are Peter Scheri, the appellant, by attorney David D. Albee of Galena, Illinois, and the Jo Daviess County Board of Review.
The subject property consists of two parcels totaling 108 acres located in Scales Mound Township, Jo Daviess County, Illinois. Parcel number 16-000-031-00 (hereinafter referred to as "parcel 031") consists of 53 acres along with a storage shed and two trailers; parcel number 16-000-089-00 (hereinafter referred to as "parcel 089") consists of 55 acres.
The appellant appeared through counsel before the Property Tax Appeal Board for a consolidated hearing. Because of the similarity of contentions in five appeals with Attorney Albee as counsel for each, a consolidated hearing was conducted, but decisions will be rendered in the individual cases. In summary, appellant claimed that the subject tracts should be classified and assessed based on agricultural use and further presented a legal argument contending the property was illegally assessed for the 2005 assessment year.1
1 The Property Tax Appeal Board's jurisdiction is limited by statute to determining the correct assessment of the subject property (35 ILCS 200/16-180). Since the legal issues were raised and responded to, without deciding those matters the Board will outline its analysis of the legal matters raised.