Property Tax Appeal Board Decision 2005-00039-R-1 Boen

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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 Vermilion County Board of Review
is warranted. The correct assessed valuation of the property is:
LAND: $ 398
IMPR.: $ 0
TOTAL: $ 398
Subject only to the State multiplier as applicable.
PTAB/SEPT.07/BUL-6398
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Roger and Darlene Boen
DOCKET NO.: 05-00039.001-R-1
PARCEL NO.: 23-29-302-013-0040
The parties of record before the Property Tax Appeal Board are
Roger and Darlene Boen, the appellants, by attorney Mark Goodwin
of Dukes, Ryan, Meyer, Freed & Goodwin, Ltd., Danville, Illinois;
and the Vermilion County Board of Review, by State's Attorney
Appellate Prosecutor, David O. Edwards of Giffin, Winning, Cohen
& Bodewes, P.C., Springfield, Illinois.
The subject property consists of a 2003 double wide mobile home
containing 2,052 square feet of living area that is located in
Danville, Illinois. The subject is also improved with a porch
and driveway.
The appellant, Roger Boen, appeared before the Property Tax
Appeal Board with legal counsel contending the subject dwelling
was improperly classified and assessed as real estate. Mr. Boen
is the elected Supervisor for Danville Township. In support of
this argument, the appellant submitted a litany of documents and
photographs outlining the appellants' position regarding the
subject correct classification and assessment. The appellants
also called two witnesses in support of the appeal.
The first witness called by the appellants was Tim Bowers.
Bowers is the owner of Premiere Homes, a factory built housing
company based in Farmersburg, Indiana. The witness testified his
company markets and sells manufactured or "HUD" (Federal Housing
and Urban Development) homes as well as modular homes. He
described a "manufactured home" as a dwelling built to "HUD"
code. Compared to a "stick built" home, Bowers testified a
manufactured home or a "HUD" home is built to national standards
set by the federal government whereas stick built or modular
homes are built to state or local jurisdictional codes depending
on location. Manufactured homes sold by Premiere Homes are built
"offsite" and brought to their intended location by truck in two