Property Tax Appeal Board Decision 2005-00292-R-1 Willis

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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 Bond County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 2,501
IMPR.: $ 5,182
TOTAL: $ 7,683
Subject only to the State multiplier as applicable.
PTAB/SMW/05-00292/9-07
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Herbert & Phyllis Willis
DOCKET NO.: 05-00292.001-R-1
PARCEL NO.: 07-32-03-303-035
The parties of record before the Property Tax Appeal Board are
Herbert and Phyllis Willis, the appellants, by attorney Robert
McQuellon III of Peoria; and the Bond County Board of Review by
State's Attorney Christopher Bauer.
Based on an agreement of the parties the following appeals were
consolidated for hearing purposes due to the similarity of
arguments, witnesses and evidence: Docket Nos. 05-00290.001-R-1,
05-00291.001-R-1, 05-00292.001-R-1, 05-00293.001-R-1, 05-
00294.001-R-1, and 05-00295.001-R-1. In each appeal the
appellant was contesting the classification of the mobile home as
real estate. Where appropriate the Board will incorporate the
testimony provided by John Sharp, the witness called on behalf of
each appellant, and the Bond County Supervisor of Assessments in
each decision.
The subject property consists of a 21,000 square foot parcel
improved with a double wide mobile home that contains 1,440
square feet of living area. Also located on the subject parcel
is a 576 square foot detached garage. The property is located in
Pocahontas, Burgess Township, Bond County.
The appellants appeared before the Property Tax Appeal Board with
their attorney contesting the assessment on the mobile home. The
appellants contend the mobile home should not be classified and
assessed as real estate because the dwelling is not resting in
whole on a permanent foundation as required by section 1-130 of
the Property Tax Code. (35 ILCS 200/1-130).
In support of this argument the appellants called John Sharp as a
witness. Mr. Sharp is the President of Property Tax Pro. Mr.
Sharp is a licensed real estate agent but has no appraisal or
assessment designations. He testified that he has sold