Clayton County, Iowa

Font Size

SCREEN

Layout

Menu Style

Cpanel

Board of Review

The members of the County Board of Review are appointed by the County Conference Board for six year terms.  Their wages are $100.00 per diem and actual expenses incurred in carrying out their duties. The Board of Review meets on the first day in May and works from day to day thereafter until its review is completed, which shall not be later than the first day of June in odd numbered years, and July 15 to August 15, in even numbered years.  It is the duty of the Board of Review to examine all assessments made by the County Assessor and if necessary, to equalize valuations.

Board of Review Minutes - May 26, 2011

User Rating:  / 0

MINUTES OF THE CLAYTON COUNTY
BOARD OF REVIEW

May 26th, 2011

 
The Clayton County Board of Review met on May 26, 2011, to hear assessment appeals for the year 2011.  The meeting was called to order at 8:30 AM at the Clayton County Courthouse, 111 High St NE, Elkader, IA.  Members present: Suzanne Shirbroun, Chair; Art Fudge, Vice-Chair; Robert Denning, Clerk.
 
The Board acted upon the following petitions that were orally presented on May 24th, 2011.
 
 
Petition #24                                                    David M. Brown II
Guttenberg                                                     Parcel # 22-30-17-433-011
 
First St bldg. The Board reviewed the property information card. Shirbroun made a motion to change to residential.  Denning seconded.  Ayes:  Fudge, Shirbroun, Denning. 
It was noted to check the property for the 2012 assessment to relist as a duplex.
The 2011 assessment is changed from commercial to residential. $65,105.
 
 
Petition #25                                                    David M. Brown II
Guttenberg                                                     Parcel #22-30-17-426-004
 
Hagen-Rutledge property.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun, to change the other obsolescence to 40% on house.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $47,156 to $37,206.
 
 
Petition #26                                                    David Mackenzie Brown Jr.
Guttenberg                                                     Parcel #22-30-17-410-009
 
Schiller St. recall. The Board reviewed the property information card. Motion made by Fudge, seconded by Denning, to change the condition to below normal and functional obsolescence to 35%.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $99,639 to $82,041.
 
 
Petition #27                                                    David M. Brown II
Guttenberg                                                     Parcel #22-30-17-279-005
 
Eglseder property. The Board reviewed the property information card. Motion made by Fudge, seconded by Denning, to change functional obsolescence to 30%.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is changed from $45,697 to $39,113.
 
 
Petition #28                                                    David M. Brown II
Guttenberg                                                     Parcel #22-30-17-261-001
 
Dealership.  The petition was withdrawn.  Motion by Fudge, seconded by Denning , to deny the appeal due to it being withdrawn. Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is not changed.
 
 
 
 
 
 
 
 
Petition #29                                                    David Brown II & David Brown III
Guttenberg                                                     Parcel #22-30-17-206-009
 
Warehouse bldg. The Board reviewed the property information card. Motion by Shirbroun, seconded by Denning, to deny the appeal after a site visit confirmed the situation of the property. Insufficient evidence presented to prove assessment is excessive.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is not changed.
 
 
Petition #31                                                    John P. Eno
Wagner Township                                        Parcel #22-06-07-201-001, 06-05-352-001
                                                                        06-06-452-001, 06-06-477-001, 06-06-478-001
 
The Board reviewed the property information card. Motion by Shirbroun, seconded by Denning, to put an 80% obsolescence on all acres described with the 489 Ossian Silt, and 320 Arenzville Silt soil types described on the aerials and soils reports.  The petitioner is instructed to pursue a wetlands status for the property and the Assessor is directed to check the use of the property in two years.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $272,138 to $203,250.
 
 
Petition #32                                                    William J. Eno
Wagner Township                                        Parcel #22-06-06-401-001, 06-06-401-001
                                                                        06-06-426-001, 06-06-451-001, 06-06-476-001
 
The Board reviewed the property information card. Motion made by Shirbroun, seconded by Denning, to put an 80% obsolescence on all acres described with the 489 Ossian Silt.  The petitioner is instructed to pursue a wetlands status for the property and the Assessor is directed to check the use of the property in two years.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $317,996 to $265,487.
 
Petition #33                                                    Francis & Carol Schoulte
Farmersburg Township                               Parcel #22-07-10-251-001
 
The Board reviewed the property information card.  Motion made by Shirbroun, seconded by Denning, to put an 80% obsolescence on the borrow area of nine acres.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $85,092 to $66,413.
 
Petition #43-68                                                           Ardys Rydell
 
The Board reviewed the property information cards.  Motion by Denning, seconded by Fudge, to deny the appeal based on that the assessment is correct.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is not changed.
 
The following non oral and written petitions were acted upon.
 
Flood Easement                                             Lyle Meisner
Volga Township                                            Parcel #22-42-03-456-002, 13-03-477-001
 
The Board reviewed the property information card.  Motion by Denning, seconded by Fudge, to grant 80% obsolescence on the parcel as it is a flood easement.  Ayes:  Fudge, Shirbroun, Denning 
For future reference, the Board directs the Assessor to use this factor on all future flood easement properties.
The 2011 assessment is changed from $8,701 to $1,740 & $567 to $113.
 
 
Exemptions                                                    Delaware County Memorial Hospital
Strawberry Point                                          Parcel #22-41-22-251-007, 41-22-251-002
 
The Board reviewed the property information card.  Motion by Shirbroun, seconded by Denning, to exempt the parcels. Ayes:  Fudge, Shirbroun, Denning 
 
Petition #69                                                    Scott Buzzard
Guttenberg                                                     Parcel #22-30-08-331-012
The petition was examined and found to be late filed.  Motion by Fudge, seconded by Denning, to deny the appeal due to late filing.  Ayes:  Fudge, Shirbroun, Denning 
The 2011 assessment is not changed.
 
Petition #34                                                    Jeff & Peggy Tipton
Abel Island                                                     Parcel #22-16-05-651-004
 
Petitioner has filed objection under grounds #2 & #4.  The Board reviewed the property information card.  Motion by Fudge, seconded by Shirbroun, to remove basement finish 990 sq ft.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $180,347 to $179,446.
 
Petition #35                                                    Michael R. & Lavonne M. Burke
Abel Island                                                     Parcel #22-16-05-651-083
 
Petitioner has filed objection under grounds #2. The Board reviewed the property information card.  Motion made by Shirbroun, seconded by Fudge, to deny the appeal due to the reason that insufficient evidence provided to prove assessment is excessive to fair market value.  Ayes:  Fudge, Shirbroun, Denning 
The 2011 assessment is not changed.
 
Petition #36                                                    Shirley A. Sibley Trust
Esmann Island                                               Parcel #22-16-32-751-113
 
Petitioner has filed objection under grounds #2.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Denning, to change the condition from excellent to very good.  Ayes:  Fudge, Shirbroun, Denning 
The 2011 assessment is changed from $198,931 to $184,074.
 
Petition #37                                                    Michael R. Scherr
Esmann Island                                               Parcel #22-16-32-751-130
 
Petitioner has filed objection under grounds #2.  The Board reviewed the property information card.  Motion by Fudge, seconded by Shirbroun, to give a 30% obsolescence back to land.  Ayes:  Fudge, Shirbroun, Denning 
The 2011 assessment is changed from $415,805 to $364,518.
 
Petition #38                                                    James A. & Evelyn E. Mcguire
Esmann Island                                               Parcel #22-16-32-751-092
 
Petitioner has filed objection by written appeal.  The Board reviewed the property information card.  Motion by Fudge, seconded by Shirbroun, to change the condition to normal. Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $177,964 to $169,489.

Petition #39                                                    TF 05
Highland Township                                      Parcel #22-09-06-453-001
 
Petitioner has filed objection under grounds #2.  The Board reviewed the property information card.  Motion made by Denning, seconded by Shirbroun, to deny the appeal on the grounds the assessment does not exceed market value.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is not changed.
 
Petition #40                                                    Galen J. & Jayne M. Eiben
Cass Township                                              Parcel #22-17-32-401-011
 
Petitioner has filed objection under grounds #2.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun, to deny the appeal on the grounds insufficient evidence presented to prove assessment is excessive to the fair market value.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is not changed.
 
Petition #41                                                    Ronald H. Berns
Monona Township                                        Parcel #22-02-13-309-001
 
Petitioner has filed objection by written appeal.  The Board reviewed the property information card.  Motion made by Shirbroun, seconded by Denning, to change the functional obsolescence to 75%.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is changed from $36,607 to $26,754.
 
Petition #42                                                    Bruce & Linda L. Kann
Giard Township                                            Parcel #22-03-99-070-001
 
Petitioner has filed objection under grounds #1, & #6.  The Board reviewed the property information card.  Motion made by Denning, seconded by Fudge, to change the other obsolescence to 2%.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is changed from $242,363 to $237,947.
 
Petition #70                                                    Pinnacle Tower Inc.
Jefferson Township                                      Parcel #22-16-33-537-004
 
Petitioner has filed objection under grounds #4.  Carmen Ospina discussed the height of the tower being 200 feet not 400 feet and that the tower does not have any tenants since 2009 with the Board via telephone.  She requested an additional obsolescence factor to it.  The Board reviewed the property information card.  Motion made by Denning, seconded by Shirbroun, to change the tower height to 200 feet and remove the equipment.   Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is changed from $116,047 to $39,704.
 
Petition #71                                                    Tri Tex Real Estate Advisors Inc
Postville                                                          Parcel #22-39-04-137-002
 
Petitioner has filed objection under grounds #2, & #6.  The Board reviewed the property information card. Income approach was alternately figured.  Motion made by Denning, seconded by Shirbroun, to change the economic obsolescence to 45%.  Ayes:  Fudge, Shirbroun, Denning 
The 2011 assessment is changed from $902,824 to $747,263.
 
Petition #72                                                    Phyllis E. & Jeffrey T. Houg
Mc Gregor                                                     Parcel #22-34-27-203-016
 
Petitioner has filed objection by written appeal.  The Board reviewed the property information card.  Motion by Fudge, seconded by Denning, to change the class from commercial to residential and change the condition to normal.  Ayes:  Fudge, Shirbroun, Denning 
The 2011 assessment is changed from $80,287 commercial class to $67,210 residential class.
Petition #73                                                    Brian L. Bruening
Elkader                                                          Parcel #22-25-23-317-004
 
Petitioner has filed objection by written appeal.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun, to change the functional obsolesesce to 25%, economic obsolescence to 45%, and other obsolescence to 25%.   Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is changed from $122,223 to $102,802.
 
Petition #74                                                    Shirley Staake
Marion Township                                         Parcel #22-05-24-403-001
 
Petitioner has filed objection by written appeal.  The Board reviewed the property information card.  Motion by Denning, seconded by Shirbroun, to deny the appeal as the assessment is correct.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is unchanged.
 
Petition #75                                                    Menachem M. & Bella Weiss
Millville Township                                         Parcel #22-21-23-226-001, 21-24-102-001,
                                                                        21-23-276-001, 21-23-426-001
 
Petitioner has filed objection under grounds #1, & #6. The Board reviewed the property information card.  Motion by Denning, seconded by Fudge, to deny the petition due to the reason that insufficient evidence provided to prove the assessment is over fair market value. Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is unchanged.
 
Petition #76                                                    Mark Follon
Volga                                                              Parcel #22-42-03-385-001
 
Petitioner has filed objection under grounds #1 & #2. The Board reviewed the property information card.  Motion made by Fudge, seconded by Denning, to place 70% obsolescence on the land.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $15,014 to $4,504.
 
Petition #77                                                    Allen L. & LuAnn M. Friederich
Luana                                                             Parcel #22-32-08-282-007
 
Petitioner has filed objection under grounds #2. The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun, to deny the appeal due to the reason that insufficient evidence provided to prove the assessment is incorrect. Ayes: Fudge, Shirbroun, Denning. 
The 2011 assessment is unchanged.
 
Petition #78                                                    Thomas John, & Brooke Ann Pierce
Guttenberg                                                     Parcel #22-30-08-451-011
 
Petitioner has filed objection under grounds #1, #2, & #4.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Denning, to deny the appeal due to the reason that insufficient evidence was not presented to prove the assessment is incorrect.
The 2011 assessment is unchanged.

Petition #79                                                    Nathan J. & Jennifer L. Kozelka
Marquette                                                      Parcel #22-33-15-107-016
 
Petitioner has filed objection under grounds #1.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Denning, to change the condition to normal and remove the fireplace.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $100,124 to $90,734.
 
Petition #80                                                    Lester W. Lutz
Mc Gregor                                                     Parcel #22-34-99-160-014
 
Petitioner has filed objection under grounds #2, & #4.  The Board reviewed the property information card.  Motion made by Denning, seconded by Shirbroun, to change the condition to normal.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $154,617 to $149,164.
 
Petition #81                                                    Danny & Heather Buhrmann
Luana                                                             Parcel #22-32-08-280-010
 
Petitioner has filed objection under grounds #1 & #2. The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun, to change the functional obsolescence to 20% on the home.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $97,591 to $79,314.
 
Petition #82                                                    Nicholas R. & Catherine M. Dean
Guttenberg                                                     Parcel #22-30-06-429-024
 
Petitioner has filed objection under grounds #1, & #4. The Board reviewed the property information card.  Motion made by Fudge, seconded by Denning, to deny the appeal due to insufficient evidence that the property assessment is in excess of fair market value. Ayes: Fudge, Shirbroun, Denning.
The 2011 assessment is unchanged.
 
Petition #83                                                    Catherine D. Moser
Guttenberg                                                     Parcel #22-30-08-332-007
 
Petitioner has filed objection under grounds #6.  The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun, to deny the appeal due to insufficient evidence that the property assessment is in excess of fair market value.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is unchanged.
 
Petition #84                                                    Roger William Anderegg etal
Garnavillo                                                      Parcel #22-29-18-406-001
 
Petitioner has filed objection under grounds #6. Motion made by Shirbroun, seconded by Denning, to change the condition to normal and grade to 4+5.   Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $86,966 to $79,882.
 
Petition #85                                                    James M. & Constance M. Lette
Farmersburg                                                 Parcel #22-27-13-428-001
 
Petitioner has filed objection under grounds #1. The Board reviewed the property information card.  Motion made by Denning, seconded by Fudge, to change the class to residential and 80% obsolescence.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $8,109 Commercial to $1,622 Residential.

Petition #86                                                    Paul & Cindy Ludovissy
North Buena Vista                                        Parcel #22-37-21-428-001
 
Petitioner has filed objection under grounds #1.  They noted the basement leaks on the older house.  There is a log cabin built 2007 also on this property. Septic system is outdated.  Motion made by Denning, and seconded by Shirbroun to change the condition of the house to normal. Ayes: Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $163,080 to $159,287.
 
Petition #87                                                    Riley & Donna Haynes
Strawberry Point                                          Parcel #22-41-22-326-015
 
Petitioner has filed objection under grounds #2.  They own adjoining lots, and lot 16 has water and sewer easements, and is also a rain water runoff area from the industrial area. The board reviewed the property information card and changed the land rate of lot 16 to an R-69.  Motion made by Fudge, and seconded by Denning.  Ayes: Fudge, Shirbroun, Denning.  
The 2011 assessment is changed from $124,512 to $117,743.
 
Petition #88                                                    Carl Thurn Jr.
Edgewood                                                      Parcel #22-24-35-327-009
 
Petitioner has filed objection under grounds #4. The Board reviewed the property information card.  Motion made by Fudge, seconded by Denning, to change the class to residential due to the fact the owner is not renting any of the units and uses them himself.  The Assessor is directed to check the use of this property every other year.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from Commercial to Residential at $60,718.

BE IT RESOLVED that all raises of assessments by this Board of Review appearing upon the lists heretofore posted in the office of this Board, not heretofore otherwise acted upon since the dates of said posting, be, and they are, respectively approved and confirmed and ordered to be noted in both the records of this Board and in the office of the Clayton County Assessor at Elkader, Iowa, as the final assessment in each instance, and
BE IT RESOLVED that action taken on each and every protest where reductions were made are hereby approved and confirmed, and
BE IT RESOLVED that there being no further business to come before this local Board of Review, all protests to this Board not having been heretofore acted upon by this local Board, if any are hereby denied, and
BE IT RESOLVED that this Board of Review does finally adjourn.  So moved by Art Fudge;  seconded by Robert Denning.  All voted in favor;  meeting adjourned at  2:25 P.M.
 
Attest:______________________           Chairman ______________________
          Robert Denning, Clerk,                                Suzanne Shirbroun
         Clayton County Board of Review

Board of Review Minutes - May 24, 2011

User Rating:  / 0

MINUTES OF THE CLAYTON COUNTY
BOARD OF REVIEW

May 24th, 2011

The Clayton County Board of Review met on May 24, 2011, to hear assessment appeals for the year 2011.  The meeting was called to order at 8:30 AM at the Supervisors Office 200 East Bridge St, Elkader, IA.  Members present: Suzanne Shirbroun, Chair; Art Fudge, Vice-Chair; Robert Denning, Clerk.
 
The following petitioners appeared before the Board for oral hearings:
 
Petition #18                                                    EVD Enterprises Inc
Mc Gregor                                                     Parcel #22-34-22-451-006
 
Petitioner has filed objection under grounds #1, & #4.  Neighbor’s taxes are lower.  He has listed comparables.  His building has 12X25 feet used the rest of building is unoccupied except he has three apartment upstairs and living quarters.  He built a living room and his value increased greatly a couple years ago. He wants lower taxes.  He does not intend to sell, just live there.   The assessment is actually lower this year.  The building needs a new roof.  He requests an on site visit.  He wants a $100,000 assessment.
The Board reviewed the property card information. Motion made by Fudge, seconded by Shirbroun, to change the economic obsolescence to 30%.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $140,640 to $123,615.
 
Petition #19                                                    Hole LLC
Elkader                                                          Parcel #22-25-23-306-001
 
Petitioner has filed objection under grounds #1.  Looking at sq ft and assessment, his building is substantially higher.  (15.48/sq ft)  The business climate for him is still tight as it relates to the housing market.  He has comparables from other downtown Elkader buildings.  Insulation is lacking in the building.  He feels that he is over assessed compared to other property downtown.
The Board reviewed the property card information.  Motion made by Fudge, seconded by Denning, to change the economic obsolescence factor to 45% and other obsolescence to 10%. Ayes: Fudge, Shirbroun, Denning. 
The 2011 assessment is changed from $128,288 to $111,358.
 
Petition #20                                                    Eugene H. & Kathleen A. Milewsky
Mendon Township                                        Parcel #22-04-29-402-001
 
Petitioner has filed objection under grounds #1. His most complaint is the tax on his storage building. $10/sq ft.  Art Fudge pointed out that after depreciation and other adjustments it comes down to approximately $5/sq ft.  He has three buildings with 10 units. He questioned how the value was set on the land of this commercial property.  He would like the land value changed and the building value. 
The Board reviewed the property card information.  Motion made by Fudge, seconded by Shirbroun, to deny the appeal on the grounds the assessment does not exceed fair market value.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is not changed.
 
Petition #21                                                    Tri City Golf Club
Monona Township                                        Parcel #22-02-06-251-001
 
Petitioner has filed objection under grounds #6. Jack Sweeney, Mike Tschirgi and Tony Gerick, members of the Board of Directors, were present.  The land value is at issue which they think is over valued compared to the Elkader Golf Course.  The clubhouse is 40 years old and is need of repairs.  Membership is down 223 to 169.  Money is just not there to replace machinery and clubhouse repairs.  They are a nonprofit organization.  Local service is provided for the schools.  
$285,000 assessment is requested due to the state of business currently.   
The Board reviewed the property card information.  Motion by  Fudge, seconded by Denning , to change the obsolescence to 25% on the land and an additional 10% on all structures.  Ayes:  Fudge, Denning, Shirbroun.   
The 2011 assessment is changed from $326,807 to $266,242.
 
Petition #22                                                    Richard I. Becker
Giard Township                                            Parcel #22-03-35-127-001
 
Petitioner did not file objection under grounds that the taxes are too high on storage buildings.  He presented a statement on expenses of the property.  The buildings, number of units and rental rates were discussed.  There is a rental house and mini storage units.  Unless a survey splits the two, the class can only be one type.  The house could be residential if surveyed off. 
The Board reviewed the property information card.  Motion made by Fudge, seconded by Shirbroun to deny the appeal on the grounds the assessment does not exceed fair market value.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is not changed.
 
Petition #23                                                    Galadrial Enterprises LLC
                                                                        Steven L. & Barbara A. Hansel
Guttenberg                                                     Parcel #22-30-17-428-015
 
Petitioner has filed objection under grounds #2, & #4.  He feels the assessment is too high.  Doug’s next door sold for $130,000 which he thinks is real comparable.  Recent sales of this property has been $175,000 then it sold for $145,000.  He thinks it won’t sell for the assessed amount. He questioned how the classification is arrived at.   Fudge made a motion to give 10% obsolescence to the 2002 structure.  Shirbroun seconded.  Ayes:  Fudge, Shirbroun, Denning. 
The 2011 assessment is changed from $219,910 to $209,388.
 
Petition #24                                                    David M. Brown II
Guttenberg                                                     Parcel # 22-30-17-433-011
 
Petitioner has filed objection under grounds #3. First St bldg.  Mike Schuster, attorney, represented Mr. Brown.  The property was used as commercial but now is residential (remodeled eight years ago or so).  Mr. Brown would like to see the class changed to residential.  
 
Petition #25                                                    David M. Brown II
Guttenberg                                                     Parcel #22-30-17-426-004
 
Petitioner has filed objection under grounds #2. Hagen-Rutledge property.  Mike Schuster, attorney, represented Mr. Brown.  $47,000 assessment recent purchase $22,000.  Some extra property was purchased to square the lot up.  His intent was to tear the building down and build a new house there.  Gary Willman appraised it at $30,000 recently as fair market value.  He was present and explained his appraisal.  He feels that the basic value of the property is the lot value.  The property is presently rented out to an elderly lady.  The building is in poor shape. 
 
Petition #26                                                    David Mackenzie Brown Jr.
Guttenberg                                                     Parcel #22-30-17-410-009
 
Petitioner has filed objection under grounds #2. Schiller St recall.  Mike Schuster, attorney, represented Mr. Brown.99,369 assessment, purchased $58,500 in June 2009  Gary Willman’s appraisal is $60,000.  Structural deficiency (basement water problem)  and previous sale was overstated.  Mr. Brown stated that it is the worst house he ever bought and currently rents it out to an elderly lady. 
 
Petition #27                                                    David M. Brown II
Guttenberg                                                     Parcel #22-30-17-279-005
 
Petitioner has filed objection under grounds #2.  Eglseder property.  Mike Schuster, attorney, represented Mr. Brown.  $45,000 purchased for 35,010 in 2010.  Gary Willman has an appraisal that shows $35,000 fair market value.  He explained his appraisal.  Half lot to rebuild on is questionable.  Rental approach substantiates the appraisal.  
 
Petition #28                                                    David M. Brown II
Guttenberg                                                     Parcel #22-30-17-261-001
 
Petitioner has filed objection under grounds #2. Appeal is withdrawn. 
 
Petition #29                                                    David Brown II & David Brown III
Guttenberg                                                     Parcel #22-30-17-206-009
 
Petitioner has filed objection under grounds #1. Warehouse bldg.  Mike Schuser, attorney, represented Mr. Brown.  He feels that the assessment is too high compared to other property around him.  The building is just a shell with lighting all in it.  An apartment is attached to one end of it.  Asking for an assessment of $158,661.   Kann building as comparable ($159840).  It is basically used for boat storage rental.  The condition has deteriorated over the years.
 
Petition #30                                                    Big River Trading Co.
Guttenberg                                                     Parcel #22-30-17-278-001
 
Petitioner has filed objection under grounds #1.  Mike Schuster, Attorney, represented Ron and Connie Fischer at the hearing.  Comparable properties were presented which are lower assessments.  They have a calculation of what they feel the assessment should be. The building is old and has been remodeled some.  The sq ft assessment is higher on their property compared to the other comparable buildings.  How did this building get assessed this high in the past?  Why is this assessment so much higher than the comparables?  Mr. Fischer explained that the building had everything wrong with it.  They have fixed it right after falling in love with the building. They understand that they paid too much for property.  It is listed for sale at $285,000 to $275,000.  It has not had any offers. They are just asking for reasonableness and realize that the assessment structure of the state is to blame.  Motion made by Shirbroun, seconded by Denning to change the effective age to 111 years, remove the 20% until complete obsolescence, and give the structure 35% depreciation for condition.  Ayes:  Fudge, Shirbroun, Denning.
The 2011 assessment is changed from $196,998 to $174,991.
 
Petition #31                                                    John P. Eno
Wagner Township                                        Parcel #22-06-07-201-001, 06-05-352-001
                                                                        06-06-452-001, 06-06-477-001, 06-06-478-001
 
Petitioner has filed objection under grounds #2.  He presented numbers for which he thinks should be the assessment.  His reason for the figures were explained.  His question relates to how much of the land is useable as it is swamp land.  The CSR rating is high but the land is unuseable except for pasturing. He is trying to get the property into wetlands reserve.
 
Petition #32                                                    William J. Eno
Wagner Township                                        Parcel #22-06-06-401-001, 06-06-401-001
                                                                        06-06-426-001, 06-06-451-001, 06-06-476-001
 
Petitioner has filed objection under grounds #4.  The swamp is nonproductive.  The worst CSR is 17 on his property.  He asked NRCS to measure the area of swamp land.  26.49 acres left after cropland and timber taken out.  He broke it down to parcels and made calculations to come up with a value.  He would like the swamp land to have a CSR of 17.  He plans to try to get it into wetlands reserve.
 
Petition #12                                                    James H. & Mary M. Gamerdinger Trust
Guttenberg                                                     Parcel #22-34-27-180-019
 
Petitioner has filed objection under grounds #1, & #2.  They were scheduled for an oral hearing at this time on the 23rd, but showed up today.  He feels his assessment is too high compared to his neighbors and what he would expect to sell it for now.  He feels that the assessment should be $110,000.  He has a neighbor that can’t get an offer on a $69,000 asking price which is assessed at $60,000.  Board of Review had acted on the petition May 23rd, 2011 and reaffirmed its previous decision.
 
Petition #33                                                    Francis & Carol Schoulte
Farmersburg Township                               Parcel #22-07-10-251-001
 
Petitioner has filed objection under grounds #1, & #6. The land was a borrow area for  a highway project and has changed the productivity of the land.  It is wet now and 8 inches of soil was replaced in the area.  Approximately 9 acres. 
 
Petition #43-68                                                           Ardys Rydell
Mallory & Jefferson Township
 
Marty Bowman represented the Rydells.  The farm is on a peninsula and when it floods it comes in from three directions.  That since 2008 portions of the land has been flooded each year with little productivity.  The Rydells have looked into options about putting this land into a wetland easement and are pursuing that option.    A spreadsheet and written agrument was presented to the Board regarding farmable land and flooded land. 
 
The Board had discussed reconvening on Thursday May 26th, to act on the remaining petitions.

Motion made by Fudge to adjourn till May 26th, 2011 at 8:30 AM.  Seconded by Denning.  All were in favor.  Meeting adjourned at 4:05 pm.
 
 
 
ATTEST:_________________________     CHAIRMAN___________________________
                   Robert Denning                                             Suzanne Shirbroun
                   Clerk, Clayton Co.
                   Board of Review

Board of Review Minutes - May 23, 2011

User Rating:  / 0

MINUTES OF THE CLAYTON COUNTY
BOARD OF REVIEW

May 23rd, 2011

The Clayton County Board of Review met on May 23, 2011 to hear assessment appeals for the year 2011.  The meeting was called to order at 8:30 AM in the Jury Room at the Clayton County Courthouse, 111 High St NE, Elkader, IA.  Members present: Suzanne Shirbroun, Chair; Art Fudge, Vice-Chair; Robert Denning, Clerk.
 
The following petitioners appeared before the Board for oral hearings:
 
Petition #1                                                      Christopher P. Kirby & Theresa M. Callahan
Strawberry Point                                          Parcel #22-41-22-222-001
 
Petitioner has filed objection under grounds #4.  Spot zoning was done next to her property.  She contends that the commercial location next to her has decreased the value of her property due to smells and noise from the auto body repair business next to it.
Motion by Denning, seconded by Shirbroun, to deny the appeal based on insufficient evidence to prove alleged error in assessed value, and the fact it is more of a city zoning issue than an affect on the assessment of the property.  Ayes:  Fudge, Denning, Shirbroun
The 2011 assessment is not changed.
 
Petition #2                                                      Chris G. & Jennifer E. Palmersheim
Strawberry Point                                          Parcel #22-41-22-285-002
 
Petitioner has filed objection under grounds #1 & #4. Petitioner argued that his garage should be graded as 4 instead of a 3.  He did not understand that his garage could go up in value that much without doing anything to the building.  He admits that he has it fixed up as a retreat from his house, “man cave”.  He requests that the grade be changed on his garage.
Motion made by Shirbroun, seconded by Denning to lower the grade from a 3 to 4.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $41,376 to $34,275.
 
Petition #3                                                      Duane P. & Janet L. Schroeder
Cass Township                                              Parcel #22-17-17-479-001
 
Petitioner has filed objection under grounds #6.  She stated that the old railroad track area had been removed.  The area frequently floods, and stays wet during the year.  Pictures were presented showing the flooding.  They request a reduction in valuation.
Motion made by Fudge, seconded by Denning, to put a 20% topographical obsolescence on the first acre.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $94,031 to $90,431.
 
Petition #4                                                      Ronald R. Highland
Strawberry Point                                          Parcel #22-41-22-254-003
 
Petitioner has filed objection under grounds #1, #2, #4, & #6.  He presented pictures of the house to the Board.  He states that the house has had several problems with water damage due to the roof.  The structure has deteriorated since then.  There are several other problems with the house from plumbing to structural damage.  He also thought the land value was overstated.  Motion by Fudge, seconded by Denning, to change the condition to normal, change grade to 4+5, give 25% obsolescence factor until complete.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $89,215 to $48,797.
 
Petition #5                                                      Adam M. & Joy L. Meyer
St Olaf                                                            Parcel #22-40-25-303-002
 
Petitioner has filed objection under grounds #1 & #2.  His assessed value is at $87,000 and an appraisal is at $57,500.  Goodman Appraisal did the appraisal for a bank loan of which amount was not set at the time.  The assessed value has been the same since 2007.
Motion made by Fudge, seconded by Denning, to change the condition to normal and change the grade to a 4.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is changed from $85,344 to $71,254.
 
Petition #6                                                      Adam Thurn
Lodomillo Township                                     Parcel #22-18-35-276-001
 
Petitioner has filed objection under grounds #6. He states that the house is run down and feels that the assessment is too high.  The house has not been occupied for two years. Pictures were presented.    The deck has been removed and in 2008 a flood caused structural damage to the basement.  There is $27,127 on the house, and $51,546 on the outbuildings. 
Motion made by Denning, seconded by Fudge, to remove the deck, and put a salvage value of $1,000 on the house.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $111,273 to $85,146.
 
Petition #7                                                      Donna L. Davis
Clayton Township                                         Parcel #22-08-15-278-001
 
Petitioner has filed objection under grounds #2 & #6. She feels that the assessment has increased way too much over the past four years.  The assessment process and the appeal process was explained to her.  The new assessment manual has done the revalue as the house has not had anything added to it or taken away from it. She wonders about when the value of the house will decrease due to deterioration by the age of the property. The Board told her that the assessment has not changed in four years.  She feels that the taxes on the property are too high.
Motion made by Fudge, seconded by Denning, to deny the appeal on grounds that insufficient evidence was presented to prove assessment is excessive. Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is not changed.
 
Petition #8                                                      Jeremy L. Nelson
Mendon Township                                        Parcel #22-04-30-278-001
Petitioner has filed objection under grounds #2, #4, & #6.  The value on the house and the amount paid for is nearly the same.  He would like it down to $46,000 to $50,000 value.  A lot of renovation needs to be done in the house (windows, doors, insulation, shower, furnace and electrical) and it does not have a garage. It was built in 1958 as a Wausau built home.   His comparables are from the City of Marquette. 
Motion made by Fudge, seconded by Shirbroun, to deny the appeal on the grounds that insufficient evidence was presented to prove the assessment is in excess of actual value. Ayes:  Fudge, Denning, Shirbroun 
The 2011 assessment is not changed.
 
Petition #9                                                      Ronald L. & Christine W. Miller
Mendon Township                                        Parcel #22-04-99-129-001
 
Petitioner has filed objection under grounds #2. She wonders why the taxes keep going up and they have not done anything to the property.  The chimney has fallen down.  The new cost manual effect was explained by the assessor.  There are no bedrooms in this house.  The porches are being taken off.  The roof is fourteen years old.  It is in worse condition than where she bought it.  A fireplace is also being torn out.  He feels that the property should be going down in value.
Motion made by Fudge, seconded  by Denning, to take the deck (218 sq. ft) off the assessment and change the grade to 4-5.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is changed from $142,458 to $135,620.

Petition #10                                                    William J. & Sharon Cashman
Marquette                                                      Parcel #22-33-99-046-020

Petitioner has filed objection under grounds #2, & #6. His assessment is $137,110.  He has it for sale at $129,000 and has no offers.  He is considering dropping it $110,000. It was built as a cabin and has not been used a lot lately.  He thinks that a proper valuation would be around $112,000 or $110,000.  As far as changes to the house in 2003 a dormer was added to have a bedroom upstairs.
Motion made by Fudge, seconded by Denning, to change the obsolescence factor to 10%.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $137,110 to $124,144.
 
Petition #11                                                    Steven D. & Nicole S. Miller
Guttenberg                                                     Parcel # Petition #22-30-06-429-034
 
Petitioner has filed objection under grounds #4.   She would like the value dropped to the appraised value of $220,000 reached for Fidelity Bank.  Some renovating was done by Steve.  She thinks that the insured value is $205,000.  Basement is not finished (is insulated and drywalled) except a toy room.  The house is a three bedroom and one bath.  The assessment card shows the basement as finished. 
Motion made by Fudge, seconded by Shirbroun, to change the basement finish to $8/sq. ft.  Ayes:  Fudge, Denning, Shirbroun.
The 2011 assessment is changed from $237,759 to $230,109.
 
Petition #12                                                    James H. & Mary M. Gamerdinger Trust
Guttenberg                                                     Parcel #22-34-27-180-019
 
Petitioner has filed objection under grounds #1, & #2.  The petitioner did not appear for the oral hearing.  The Board reviewed the appeal and the assessment records. 
Motion made by Shirbroun, seconded by Fudge, to deny the appeal on the ground the assessed value does not exceed actual market value.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is unchanged.
 
Petition #13                                                    Lonnie & Sandra Beisker
Mc Gregor                                                     Parcel #22-34-21-479-006
 
Petitioner did not file objection under any grounds.  The petitioner did not appear for the oral hearing.  The Board reviewed the appeal and found it improperly filed. 
Motion by Fudge, seconded by Denning, to deny the appeal based on that the appeal was improperly filed.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is unchanged.
 
Petition #14                                                    John A Nugent
Mc Gregor                                                     Parcel #22-34-26-101-011
 
Petitioner has filed objection under grounds #1 & #6. The petitioner did not appear for the oral hearing.  The Board reviewed the appeal and the assessment records. 
Motion by Denning, seconded by Fudge, to deny the appeal due to the assessed value does not exceed fair market value.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is unchanged.
 
Petition #15                                                    Jerry Haas
Mc Gregor                                                     Parcel # 22-34-26-101-008
Petitioner has filed objection under grounds #1 & #6. The petitioner did not appear for the oral hearing.  The Board reviewed the appeal and the assessment records. 
Motion by Shirbroun, seconded by Fudge, to deny the appeal due to the assessed value does not exceed fair market value.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is unchanged.
 
Petition #16                                                    Kevin Neylan
Esmann Island                                               Parcel #22-16-32-751-004
 
Petitioner has filed objection under grounds #2 & #6. From 2007 it went up 36%, 19%, 15%.  It is a double wide trailer sitting on cement block with no basement.  He has not done anything to it during those times.  It needs many repairs (windows, siding, roof).  The real estate in certain parts of the country has decreased 20% and he feels that this property should be decreased.  Flood insurance has to be acquired.      
Art Fudge asked about any property on Esmann Island sold for less than assessed value.  It seems to be a trend of purchasing property to tear down the house and put up a much nicer house.  The change in assessment is due to the new cost manual implementation.  The Board reviewed the assessment card and discussed condition, depreciation, possible comparables and lot sales in the area.  Motion made by Fudge, seconded by Shirbroun, to change the depreciation to 55% from 40%.   Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is changed from $91,864 to $79,519   
 
Petition #17                                                    Scott Rose
Mc Gregor                                                       Parcel #22-34-27-182-001
 
Petitioner has filed objection under grounds #4, & #6. The petitioner called earlier and stated that he was not appearing but would be available by phone for questions.  The Board reviewed the appeal and the assessment records.  The house is very old and has an above normal condition. The obsolescence factor was discussed. Motion made by Fudge, seconded by Shirbroun, to move the other obsolescence factor to 10%.  Ayes:  Fudge, Denning, Shirbroun. 
The 2011 assessment is changed from $74,392 to $70,966.
 
Motion by Shirbroun, seconded by Fudge, to adjourn till May 24, 2011, at 8:30  AM.  Ayes:  Fudge, Denning, Shirbroun.
 
 
 
ATTEST:_________________________     CHAIRMAN___________________________
                   Robert Denning                                             Suzanne Shirbroun
                   Clerk, Clayton Co.
                   Board of Review

Board of Review Minutes - May 2, 2011

User Rating:  / 0

MINUTES OF THE CLAYTON COUNTY
BOARD OF REVIEW

May 2nd, 2011
Clayton Co. Assessors Office
111 High St
Elkader, IA

Chairman Art Fudge called the meeting to order at 8:45 a.m. Appointed members Robert Denning, and Suzanne Shirbroun were also present. 

Minutes were presented to the Board from the May 17th, 2010 session. Suzanne moved to approve the minutes and Robert seconded the motion.  All were in favor.  Minutes were approved.
 
Nominations for officers for the 2011 regular session were held.  It was discussed to rotate the Chairman position around.  Suzanne moved to nominate Suzanne as Chairman, Art as Vice-Chairman, and Robert as Clerk.  Art Fudge seconded.  All were in favor.  Motion was approved.
 
The Board reviewed the rules of procedure.  Art moved to adopt the same rules as used in previous years.  Suzanne seconded the motion.  All were in favor.  Motion was approved.  The following rules are adopted for the 2011 session:
 
            Twenty minute time limit for oral appeals with variance at Boards discretion
            Petitions must be timely filed and must contain proper information regarding the appeal
            Comparisons of taxes cannot be used as valid grounds
            Decisions to be rendered by written notice
            Proceedings may be taped at discretion of the Board
 
Art moved to maintain the per diem pay at $100, Robert seconded.  All were in favor.  Motion was approved.
 
Andy gave an overview of the 2011 assessment changes.
 
The Board set the next meeting dates for hearings on May 23rd, and May 24th 2011 at 8:30 a.m.
 
Being no further business to conduct at this time Robert moved to adjourn.  Suzanne seconded the motion.  All were in favor.  Meeting was adjourned at 10:15 a.m.
 
 
 
ATTEST:_________________________     CHAIRMAN___________________________
                    Robert Denning                                         Suzanne Shirbroun                                                 
                    Clerk, Clayton Co.
                    Board of Review

Board of Review Members

User Rating:  / 0
The members of the Board of Review are:

Member
Address
Term ends
Suzanne Shirbroun Farmersburg 1-1-2016
Robert Denning McGregor 1-1-2012
Art Fudge, Jr. Edgewood 1-1-2014

Subcategories



Advanced Search