Property Tax Appeal Board Decision 2005-00291-R-1 Anthony

              (Continued on Next Page)
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: $ 1,767
IMPR.: $ 4,450
TOTAL: $ 6,217
Subject only to the State multiplier as applicable.
PTAB/SMW/05-00291/9-07
1 of 8
PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Rex Anthony
DOCKET NO.: 05-00291.001-R-1
PARCEL NO.: 05-10-13-213-001
The parties of record before the Property Tax Appeal Board are
Rex Anthony, the appellant, 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 .85 acre parcel improved with
a double wide mobile home that contains 1,456 square feet of
living area. The home is a 2001 model manufactured by Dutch
Housing. Also located on the subject parcel is a 520 square foot
carport and a mobile home pad. The property is located in
Greenville, Central Township, Bond County.
The appellant appeared before the Property Tax Appeal Board by
his attorney contesting the assessment on the mobile home. The
appellant contends 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 appellant 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