24-003526.pdf

Rodney E Drouse, Petitioner V Township Of Garfield, Respondent · 24-003526-TT

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Po. 

RECETED 

APR 15 2000 

MICHIGAN TAX TRIBUNAL 

Rod 

Draco 

23! 

357-049 

MTT Docket 

 24-00352g

UNITED STATES 

Bs 

POSTAL SERVICE. 

EVART 

240 

N MAIN ST 

EVART, 

MI 49631-5102 

(800) 275-8777 

04/09/2025 

- 

11:05 

AM 

CTT 

hplicate 

Product 

Gy Unit Price 

Price 

Firetclass Maile 1 $2.04 

#: 

710 5270 2972 8075 47 

Tracking 

#: 

9590 9402 6006 0069 8748 68 

Total 

$10.99 

Grand Total : 

$10.99 

Cash 

$20.00 

Change 

-$9.01 

Text your tracking number to 28777 (2USPS) 

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or scan this code with your mobile device, 

[Oj 

30 

bo 

Ast 

[IETS 

2

i uA 

“Garfield Township 

7 

Clare County 

P.O. Box 390 

9348 Terry Street 

Lake, Michigan 48632 

989.544.2445 

989.544.3174 (fax) 

Rodney Drouse 

PO Box 1162 

Evart, Ml 49631 

July 7, 2023 

Dear Mr. Drouse, 

Per the Michigan State Tax Commission, a parcel is qualified agricultural property through one of two ways: 

1. Classification of the parcel as agricultural on the current assessment roll, or 

2. Devotion of more than 50% of the acreage of the parcel to agricultural use as defined by MCL 

324.36101. 

Classification for parcels is determined on an annual basis, and by review of an aerial image for your parcel, 

it was determined that the correct classification for your parcel should be residential improved. 

As part of the preparation of the annual assessment, 

it was also determined at the time of the review that 

the property should not have the qualified agrioultural exemption since more than 50% of the acreage of the 

parcel is not dewctes to agricultural use. Attach 

J 

[ 

I 

e 

prope 

S 

( 

[ 

al 

us 

The State Tax Gomrlssion oy omer 

were met 

regarding the notification of the change when the assessment change notices were mailed February 17, 

2023. 

To deny an existing qualified — property exemption when preparing the annual 

assessment roll, the assessor eliminates the exemption from the assessment roll and notifies the 

property owner by mailing an assessment change notice at least 10 days before the March Board 

of Review. This procedure also applies to partial denial or removal. The appeal is to the March 

Board of Review and then to the Tax Tribunal by July 31. 

If you would like to be considered for the exemption in future years, you must file an affidavit, Form 2599, 

claiming the exemption with my office by May 1. 

If you have any questions, please feel free to call me. 

| am generally in the office at Garfield on Fridays 

10:00 — 1:00. 

Regdtds, 

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-

STATE TAX COMMISSION 

QUALIFIED AGRICULTURAL PROPERTY 

EXEMPTION GUIDELINES

STN 

Table of Contents 

What is the Qualified Agricultural EXSMPHONT cocvrvrrereemsmsassrssmsmsmmasnsasiesssnss 2 

How does Property Qualify for the EXEMPLONT orvvnrinemrmmmmsaresessss sss 2 

Definition of AGHCUIUEI USE: c..vomrmmrisssissmmsmsmn sess 

ees 3 

OWNETSRID ¢.vvevsvercerersnss esses 

ess 

EES 5 

REIAtEd BUIGINGS 1. verereerermsessessmmassssssss 

sess sass sesso 6 

Partial EXSMPHONS ....uuimresrrresissmsssse sess 

es 7 

Other Eligibility Considerations... 

9 

Denials and APPEALS. ....ciiririirreri iin 10 

ClaSSIfICAtION APPEALS c.ovvvvrerrecrrissesnmsiss sess 12 

Withdrawals and RESCISSIONS .....oveiirreerirm 

iss 

sss 13

What is the Qualified Agricultural Exemption? 

MCL 211.7ee provides for an exemption from certain local school operating taxes, typically 

up to 18 mills, for parcels that meet the qualified agricultural property definition. 

(1) Qualified agricultural property 

is exempt from the tax levied by 

a local school 

district for school operating purposes to the extent provided under section 1211 of the 

revised school code, 1976 PA 451, MCL 380.1211, according to the provisions of this 

section. 

Qualified Agricultural Property is further defined in MCL 211.7dd as: 

(d) "Qualified agricultural property" means unoccupied property and related buildings 

classified as agricultural, or other unoccupied property and related buildings located on 

that property devoted primarily to agricultural use as defined in section 36101 

of the 

natural resources and environmental protection act, 1994 PA 451, MCL 324.36101. 

A parcel is qualified agricultural property through one of two ways: 

1. 

Classification of the parcel as agricultural on the current assessment roli or 

2. 

Devotion of more than 50% of the acreage of the parcel to agricultural use (described 

below) as defined by MCL 324.36101. 

In addition to the up to 18 mill exemption, a transfer of qualified agricultural property is not 

considered a transfer of ownership if both of the following are true: 

1. 

The property remains qualified agricultural property after the transfer AND 

5 The new owner files Form 3676 with the assessor and the register of deeds. This form, 

available in the appendix, 

is an affidavit attesting that qualified agricultural property 

shall remain qualified agricultural property. 

How does Property Qualify for the Exemption? 

In order to qualify for the exemption, owners of parcels that are not classified agricultural 

must file an affidavit, Form 2599, claiming the exemption with the local assessor by May 1. 

May 

1° 

in making their determination for

Owners of property classified agricultural are not normally required to file the affidavit to 

obtain the exemption, however an assessor may request that this form be filed to determine if 

the parcel contains structures that are not exempt as qualified agricultural property. 

The percentage 

Of f a parcel that is devoted to agricultural use 

is calculated based on the 

otal 

a 

e 

: 

cove 

an 

¢ 

r 

right- 

the portion of the 

pos 

Ir arain pur 

devoted to agricultural use. 

Example: 

A 15-acre parcel 

is classified residential. 

Of the parcel's 15 acres, 4 acres are 

tillable and are devoted to an agricultural use. The remaining 11 acres are not devoted to an 

agricultural use. 

The parcel 

is not eligible for the qualified agricultural property exemption 

since the parcel is not classified agricultural and only 26.7 percent of the parcel is devoted to 

a defined agricultural use, even though 100.0 percent of the fillable acreage of the parcel is 

devoted to a defined agricultural use. 

Definition of Agricultural Use: 

The definition of “agricultural use” is contained in MCL 324.36101: 

“Agricultural use” means the production of plants and animals useful to humans, 

including forages and sod crops; grains, feed crops, and field crops; dairy and 

dairy products; poultry and poultry products; livestock, including breeding and 

grazing of cattle, swine, captive cervidae, and similar animals; berries; herbs; 

flowers: seeds; grasses; nursery stock; fruits; vegetables; Christmas trees; and 

other similar uses and activities. 

Agricultural use includes use 

in 

a federal 

acreage 

set-aside 

program 

or 

a 

federal 

conservation 

reserve 

program. 

Agricultural use does not include the management and harvesting of a woodlot. 

Note: 

The 

definition 

of “agricultural 

use” 

is not 

to 

be used 

in determining 

a parcel's 

classification. 

Similarly, the definition for classification contained in MCL 211.34c is not to be 

used in determining whether a parcel is devoted primarily to agricultural use for the qualified 

agricultural exemption. 

Let's review some of the specific provisions of the definition of agricultural use: 

o 

In the definition 

of “agricultural use” what 

is meant by “captive cervidae™? Captive 

Cervidae are a group of animals including deer, reindeer, moose, and elk that are held 

in captivity. 

The breeding and grazing 

of captive cervidae includes farms where 

cervidae are held and raised for the same or similar purposes as are customary in the

Michigan State Tax Commission 

Property Classification 

MCL 211.34c

Table of Contents 

Definitions and IEOAUCHION ..covvrsruvessrsssssrivsss 

sissies sss rss ss 

EE 2 

RESIAENEAL REAL PYOPETLY wrerisersssssrsersssssssssrsrsssssssss 

sass sass 0 0 

EEE 3 

AGrAGUIITAL REAL PTOPEILY errors 

ss ees 

4 

COMIMErCial REA] PIOPEILY vcvvvvvorsesserreceeessesssissssssssssss 

sass sss ss 

EEE 9 

Developmental REAL PIOPEILY rrc.vorssserssrsssersssssss 

sores 

sos es ss 

11 

T0AUSHEIA] REAL PIOPEILY 1vvrvrrrerrissssorssssessesssssisssss 

isis sss 

sss 

ES 11 

TAber-CUEOVE REAL POPETEY wvvvveesessessisusmsssssssisssssssssmsssssrmsssien 

sss sss 

es 11 

Agricultural Personal Property CLASSIFICATION «.vvrvrerrsrererrammassssasessessisnsbssasissisisbss 

sass senses 12 

Commercial Personal Property CLaSSIFICALION vovvvvevsirresemsimermsssesessssi 

sissies sss iscsi 15 

Tndustrial Personal Property Classification. mmission 16 

Residential Personal Property Classification oo... 

sss 17 

Utility Personal Property CIBSSITICALIONL cv cveevrsecerrrsessrmssnss 

sarees smarts sess 

ene 17 

APPEAL PROCEAUIES: overseers 

sess 

ras 80 

18

Definitions and Introduction 

Michigan Law MCL 211.34¢c requires that not later than the first Monday in March each 

year, the local assessor shall classify 

all assessable property 

in 

their jurisdictional 

boundaries according to the definitions contained in this section. 

MCL 211.34c defines there 

are 

six real 

property classifications and 

five personal 

property classifications. Each of these will be reviewed in detail later in this document: 

Residential Real and Residential Personal 

Agricultural Real and Agricultural Personal 

Commercial Real and Commercial Personal 

Industrial Real and Industrial Personal 

Developmental Real 

Timber Cut-over Real 

Utility Personal 

Property classification 

is necessary 

for the equalization 

process. 

Equalization 

is 

simply 

the 

process 

to 

ensure 

that 

all 

taxable 

property 

under 

a 

jurisdiction 

is 

assessed 

at the same percentage 

of market value, 

in Michigan 50% 

of true cash 

value. 

By definition 

it 

is the process 

of making property taxation equal or uniform. 

Equalization ensures uniformity in the level of assessment from one property to another, 

among the classifications within each assessment jurisdiction, among the cities and 

townships in each county, and among all of the counties within the State of Michigan. 

Therefore, 

the 

classification 

of property does 

not 

affect 

the 

use 

of the property. 

Similarly, zoning of a property does not dictate the classification of a property. 

“Property is dlassited according 

fo its utent use 

The 

highest 

and best use 

of the 

property has been, an 

continues to be, the standard upon which an assessor values 

property but is not how 

its classification 

is determined. 

These are two different and 

distinct issues; valuation does not drive the property's classification. 

A property cannot have more than one classification. MCL 211.34c (5) states that if the 

total 

usage 

of 

a 

parcel 

includes more than 

one classification, the assessor shall 

determine the classification that most significantly influences the total valuation of the 

parcel. For example: 

A parcel of land used for residential purposes also includes a use that is agricultural 

in nature, will be classified by the use that has the greatest influence on the value of 

the property. The following is a sample calculation:

Residential Value Calculation: 

House 

$22,591 True Cash Value 

Recreational Value (adds to residential value): 

173 Acres at $980 per acre 

$169,540 True Cash Value 

Total Residential Use: 

$192,131 True Cash Value 

Therefore, the property in this example would be classified residential. 

Residential Real Property 

MCL 211.34c defines residential real property as: 

(i) 

Platted 

or 

unplatted 

parcels, 

with 

or 

without 

buildings, 

and 

condominium 

apartments located within or outside a village or city, which are used for, or probably 

will be used for, residential purposes. 

(iiy Parcels that are used for, or probably will be used for, recreational purposes, 

such as lake 

lots and hunting lands, located 

in an area used predominantly for 

recreational purposes. 

(iii) For taxes levied after December 31, 2002, a home, cottage, or cabin on leased 

fand, and a mobile home that would be assessable as real property under section 2a 

except that the land on which 

it is located 

is not assessable because the land 

is 

exempt. 

Does there have to be a house on the property for it to be classified residential? 

No. 

As indicated above, the definition of residential property includes parcels with or 

without buildings. 

Recreational property is to be classified residential even though there is not a 

house on the property or | don't live there? 

There is no separate classification for recreational property. 

Lands whose primary use 

is 

for 

recreational 

activities 

such 

as 

hunting, 

fishing, 

camping, 

snowmobile 

use, 

mushroom hunting, photography, 

bird watching, and other recreational pursuits are 

properly classified as residential. 

What about my cottage or hunting camp? 

A vacation cottage or hunting camp is a recreational property and should be included in 

the residential classification.

What about a small apartment building? 

A single housing unit or single structure consisting of four or less subunits is generally 

included in the residential classification. 

My house is used as a bed and breakfast. Should the classification be residential 

or commercial? 

Houses used as Bed and Breakfast establishments are sometimes classified residential 

and sometimes classified commercial. 

If the main use of the house 

is as 

a private 

residence and the bed and breakfast 

is only 

a minor use, the property should 

be 

classified residential. 

If the primary use is to generate income similar to a motel, the 

property should be classified commercial. 

Agricultural Real Property 

MCL 211.34c defines agricultural real property as: 

Agricultural real property includes parcels used partially or wholly for agricultural 

operations, with or without buildings. For taxes levied after December 31, 2002, 

agricultural 

real property includes buildings on leased 

land used for agricultural 

operations. If a parcel of real property is classified as agricultural real property and is 

engaged 

in 

agricultural 

operations, 

any contiguous parcel owned 

by the same 

taxpayer, that is a vacant parcel, a wooded parcel, or a parcel on which is located 1 

or mote agricultural outbuildings that comprise more than 50% of the taxable value 

of all buildings on that parcel as indicated by the assessment records for the local 

tax collecting unit in which that parcel is located, shall be classified as agricultural 

real property. Contiguity is not broken by a boundary between local tax collecting 

units, 

a section boundary, 

a road, 

a right-of-way, or property purchased or taken 

under condemnation proceedings by a public utility for power transmission lines 

if 

the 

2 parcels separated by the purchased or condemned property were a single 

parcel prior to the sale or condemnation. For purposes of this subsection, contiguity 

requires that the 

parcel 

classified 

as agricultural 

real property by reason 

of 

its 

agriculture use and the vacant parcel, wooded parcel, or parcel on which is located 

1 

or more 

agricultural outbuildings must be immediately adjacent 

to each 

other, 

without intervening parcels that do not qualify for classification as agricultural real 

property based on their actual agricultural use. It is the intent of the legislature that if 

a parcel of real property is classified as agricultural real property and is engaged in 

agricultural operations, any contiguous parcel owned by the same taxpayer, that is a 

vacant 

parcel, 

a wooded 

parcel, 

or 

a 

parcel 

on which 

is 

located 

1 

or more 

agricultural outbuildings that comptise more than 50% of the taxable value of all 

buildings on that parcel as indicated by the assessment records for the local tax 

collecting unit in which that parcel is located, shall be classified as agricultural real 

ls are located 

in different local tax collecting

— 

(ii) "Agricultural operations" means the following: 

(A) Farming in all its branches, including cultivating soil. 

(B) Growing and harvesting any agricultural, horticultural, or floricultural commodity. 

(C) Dairying. 

(D) Raising livestock, bees, fish, fur-bearing animals, or poultry, including operating 

a game bird hunting preserve licensed under part 417 of the natural resources and 

environmental protection act, 1994 PA 451, MCL 324.41701 to 324.41712, and also 

including farming operations that harvest cervidae on site where not less than 60% 

of 

the 

cervidae were 

born 

as 

part 

of the farming 

operation. 

As 

used 

in 

this 

subparagraph, “livestock” includes, but 

is not limited to, cattle, sheep, new world 

camelids, 

goats, 

bison, 

privately owned 

cervids, 

ratites, 

swine, 

equine, 

poultry, 

aquaculture, and rabbits. Livestock does not include dogs and cats. 

(E) Raising, breeding, training, leasing, or boarding horses. 

(F) Turf and tree farming. 

(G) Performing any practices on a farm incident to, or in conjunction with, farming 

operations. A commercial storage, processing, distribution, marketing, 

or shipping 

operation is not part of agricultural operations. 

(iii) "Project" means certain risk mitigating measures, which may include, but are not 

limited to, the following: 

(A) Making 

it difficult for wildlife to access feed by storing livestock feed securely, 

restricting wildlife access to feeding and watering areas, and deterring or reducing 

wildlife presence 

around 

livestock feed 

by 

storing feed 

in 

an 

enclosed 

barn, 

wrapping bales or covering stacks with tarps, closing ends of bags, storing grains in 

animal-proof containers or bins, maintaining fences, practicing small mammal and 

rodent control, or feeding away from wildlife cover. 

(B) Minimizing wildlife access to livestock feed and water by feeding livestock in an 

enclosed area, feeding in open areas near buildings and human activity, removing 

extra or waste feed when livestock are moved, using hay feeders to reduce waste, 

using artificial water systems to help keep livestock from sharing water sources with 

wildlife, fencing off stagnant ponds, wetlands, or areas of wildlife habitats that pose a 

disease risk, and keeping mineral feeders near puildings and human activity or using 

devices that restrict wildlife usage. 

(iv) "wildlife risk mitigation action plan” means a written plan consisting of 

1 or more 

projects to help reduce the risks of a communicable disease spreading between 

wildlife and livestock that 

is approved by the department of agriculture and rural 

development under the animal industry act, 1988 PA 466, MCL 287.701 to 287.746. 

What if | own a parcel that is contiguous to my farm but it is vacant? 

he same taxpayer, that is a 

reel. 

or 

a parcel on which is located one or more agricultural 

than 50% of the taxable value of all buildings on that

How is contiguity defined? 

~Contiguity 

is not broken by a boundary between local tax collecting units, a section 

boundary, a road, a right-of-way, or property purchased or taken under condemnation 

proceedings by a public utility for power transmission lines 

if the two parcels separated 

by the purchased or condemned property were 

a single parcel prior to the sale or 

condemnation. 

and the 

agricultural 

outbui 

intervening parcels that do not qualify 

for 

¢ 

based on their actual agricultural use. 

I, 

or parcel on which 

is located one or more 

i 

j 

without 

agricultural 

real 

property 

What if the parcels are in different tax collecting units? 

It is the intent of the legislature that the parcel shall be classified as agricultural real 

property even if the contiguous parcels are located in different local tax collecting units. 

What is an agricultural operation? 

Agricultural operations include: 

Farming in all aspects that include the cultivating of soil. 

Growing and harvesting any agricultural, horticultural, or floricultural commodity. 

Dairy farming. 

Raising livestock, to include, but not limited to, cattle, sheep, new world camelids, 

goats, bison, privately owned cervids, ratites, swine, equine, poultry, aquaculture, 

and rabbits. Livestock does not include dogs and cats. 

Raising bees, fish, fur-bearing animals, or poultry. 

Operating 

a game bird hunting preserve licensed under part 417 

of the natural 

resources and environmental protection act. 

Farming operations that harvest cervidae on site where not less than 60% of the 

cervidae were born as part of the farming operation. 

Raising, breeding, training, leasing, or boarding horses. 

Turf and tree farming. 

Performing any practices 

on 

a farm incident 

to, 

or 

in conjunction 

with, farming 

operations. 

Commercial storage, processing, distribution, marketing, or shipping operations are not 

part of the agricultural classification. 

Gardening and woodlot/forest management are 

also not considered agricultural for classification purposes. 

Are there minimum size requirements to be classified agricultural? 

 minimum size or income requirements for the agricultural classification.

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“4

STATE TAX COMMISSION

QUALIFIED AGRICULTURAL PROPERTY

EXEMPTION GUIDELINES

Issued by the State Tax Commission August 2018

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THIS IS NOT A TAX BILL 

L-4400 

1019 (Rev, 10-24) 

Notice of Assessment, Taxable Valuation, and Property Classification 

“This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is 

a model 

ment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

GARFIELD TOWNSHIP 

TINA WRIGHT, ASSESSOR 

PARCEL NUMBER: 

013-023-400-64 

PO BOX 390 

Lake, MI 48632 

PROPERTY ADDRESS: 

S MC KINLEY AVE 

LAKE, MI 48632 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Reside 

00% 

% 

As "Qualified 

Agricultural Pi 

100.00% 

DROUSE RODNEY 

Exempt 

“Oia 

Agro ural ne 

re 

PO BOX 1162 

% Exempt 

As "MBT Industrial Personal”: 

00% 

EVART, MI 49631 

9% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property”: 

[] Yes 

[X] No 

Exempt As "Development Property": 

[Yes 

[X] No 

LEGAL DESCRIPTION: 

- 

T17N R6W SEC 23 

. ALL THAT PART OF E 1/2 OF SE 1/4 LYING NOF PM RR R/W EXC BEG AT NE COR THEREOF TH 

S ALG 

SEC L 466.69 FT TH W 466.69 FT TH N 466.69 FT TO E&W 1/4 L TH 466.69 FTE TO POB. FROM 400-59 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

101 

Agricultural 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

-$720 

YEAR: 

2924 

AMOUNT YEAR: 

eRe 

1. TAXABLE VALUE: 

42,412 

43,726 

1,314 

2. ASSESSED VALUE: 

52,900 

47,400 

-5,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Ea 

a 

fa 

4. STATE EQUALIZED VALUE (SEV): 

52,900 

47 400 

5,500 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS NOT 

6. Assessor Change Reason(s): 

Class Change, Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Propetty Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

TINA M WRIGHT 

(989) 544-2445 

ASSESSOR@GARFIELDTOWNSHIP.NET 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

"THE BOARD OF REVIEW WILL BE WEDNESDAY, MARCH 12, 2025, FROM 3:00 PM TO 9:00 PM AND ON THURSDAY, MARCH 13, 

2025, FROM 9:00 AM TO 3:00 PM AT THE GARFIELD TOWNSHIP HALL, 9348 TERRY ST, LAKE, MI 48632.

parcel Number: 

013-023-400-64 

risdiction: 

GARFIELD TOWNSHIP ASSESSOR 

County: 

Clare 

Print

Grantor 

Sale 

sale 

Inst. 

[Terms of sale 

Liber 

i 

Price 

| 

Date 

Type 

|& Page 

82,000] 03/01/2001 wp 

{03-ARM"S LENGTH 

W735:095 

‘DROUSE 

ROD 

E 

| 

0; 01/01/2000 wD 

[03-ARM"S LENGTH 

[Property Address 

Class: RESIDENTIAL-IMPRO zoning: 

BUA TdT ng permit(s) 

Date 

|S MC KINLEY AVE 

iSchool: 

FARWELL AREA SCHOOLS 

i 

‘P.R.E. 

0% 

i 

SE 

Owner's Name/Address 

Map #: 

- 

7 

DROJSE RODNEY 

2023 Est TCV 86,544 TCV/TFAT 0.00, 

; 

{EVART, 

MI 49631 

X [Improved 

| 

Vacant 

| Land Value Estimates for Land Table 40000.TOWNSHIP 

PubTic 

| 

Co. 

* Factors 

* 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj.

- 

rl 

| TOWNSHIP 

_20-49.99 

27.50 Acres 

2,100 

100 

birt Roa 

| 27.50 Total Acres 

Total 

Est

Tax Description 

aravel Road 

: 

TI7N R6W SEC 23. ALL THAT PART OF 

E 1/2 

jean Roa 

- 

i 

. 

OF SE 1/4 

LYING NOF 

PM RR R/W EXC 

BEG AT 

{os 

© 

NE COR THEREOF TH 

S ALG SEC 

L 466.69 FT 

isidewalk 

i 

{TH 

W 466.69 

FT TH 

N 466.69 

FT TO E&W 1/4 

‘water 

i 

L TH 466.69 

FTE TO POB. 

FROM 400-59 

Sewer 

| 

‘Electric 

[Comments/InfTuences 

jeas 

a 

curb 

Street Lights 

standard Utilities 

‘underground utils. 

| 

Topography of 

{ 

Site 

| 

: 

Year 

f 

Land! 

Building] 

Assessed 

B

i 

value 

| 

value 

| 

value 

who 

When 

what 

2023 

28,900 

4,400 

43,300 

'WJS'06/1472011 

DATA ENTER 2022 

| 

33,800 

12,400] 

46,200. 

2021 

27,500 

10,500 

38,000] 

2020 

30,300, 

10,900] 

41,200

Residential 

Building 

0 of 

1 

Parcel 

Number: 

013-023-400-64 

Printe

Building Type 

(3) 

Roof (cont.) 

(11) Heating/Cooling 

(15) Built-ins 

(15) Fireplaces 

. 

(16) porches

X 78Tngle Family 

iEavestrough 

‘Gas 

011 

‘Etec. 

Appliance ATTow. 

Interior 

i Story’ “Area Type 

Mobile Home 

;Insulation 

‘wood 

coal 

{Steam 

Cook Top 

Interior 

2 Story 

‘Town Home 

0 Front overhang 

‘Forced ATT w/0 DUCES 

Dishwasher 

2nd/same stack 

Duplex 

0.other overhang 

Forced Air w/ Ducts 

Garbage Disposal 

{Two Sided 

H 

{A-Frame 

i terior 

TTT 

Forced Hot Water 

sath Heater 

Exterior 

1 Story 

Nome 

Brywall 

glectric Baseboard 

Hot Tub 

Exterior 

Z story, 

paneled 

: 

Elec. 

ceil. 

Radiant 

{Unvented Hood 

Prefab 

1 story 

iprefab 

2 Story 

Taig Style: 

Radiant (in-floor) 

vented Hood 

‘Heat Circulator 

| 

{GARAGE ONLY 

Electric wall Heat 

{Intercom 

Raised Hearth 

| 

FRI TE 

TE 

Space Heater 

Jacuzzi Tub 

wood Stove 

11980 

size of cm 

wall/Floor Furnace 

{Jacuzzi 

repl.Tub 

pirect-vented Ga 

GF 

: 

‘oven 

PEE LAL 

Au 

ateiot | 

Conder 

a 

Lg 

Forced Heat 

& Cool 

oH erowave 

Tass: 

Ch 

ong 

on 

Ee 

Doors 

IS6TY 

‘Heat Pump 

standard Range 

Effec. Age: 

29 

_Room List 

TEE 

Fier 

‘No Heating/Cooling 

ceif Clean Range 

|Floor Area: 

0 

ren err

‘1st Floor 

tehant 

“central ATr 

sauna 

Total Base New: 36,068 

E.C

H 

‘2nd Floor 

other: 

‘wood Furnace 

Trash Compactor 

[Total 

Depr Cost: 

24,935 

X 0

‘Bedroo 

‘other: 

an Electric 

icentral 

Vacuum 

Estimated T.C.v.: 

22,890 

i 

BErOOMS or Fra 

Frese 

security system 

_ 

(1) exterior 

ei ngs. 

P 

{Cost EST. 

for Res. 

Bldg: 

1 

Single Family 

~GARAGE ONLY 

TWeod/ShingTe 

TT 

No. /Qual. of Fixtures 

an 

p 

/ 

re 

RT 

Heating System: 

Forced 

Air 

w/ 

Ducts 

Alum num/vinyl 

[IE ord. § 

Min 

Ground Area = 0 

SF 

Floor Area 

= 

0 

SF. 

Brick 

FE 

eiNG. 

OF Elec. outlets 

Phy/Ab .Phy/Func/Econ/Comb. 

% Good=71/100/100/100/71 

X 

Metal 

: Ne) 

Excavation 

Han 

H 

I. 

— 

ee 

y 

Ave. 

Few 

X ‘Insulation 

‘Basement: 

0 5.F. 

resi 

dd 

Building Areas 

TG 

Windows EE— Crawl: 

0 S.F. 

a3) Plumbing d 

stories 

Exterior 

Foundation 

size 

cows 

_islab: 

0 S.F. 

Average Fixture(s) other Additions/Adjustments 

Many 

Large 

Fixture Bath 

Al 

AV 

(Hei ght Ta Joists: 

| 0:0 

i 

h 

Water/Sewer 

© 

Ave. 

Ave. 

Fixture Bat] 

well, 

50 Feet 

1 

Few 

‘small 

© (8) Basement 

oftner, Auto 

’ 

eed 

SagR 

conc. Block 

oftner, Manual 

Garages 

| 

imetal 

sash 

{Poured Conc. 

olar water Heat 

Class: 

BC Exterior: 

Pole (unfinished) 

‘vinyl sash 

Stone 

: 

o Plumbing 

Re Concrete Floor 

Ri 

Double Hung 

Treated wood 

{Extra Toilet 

iz. 

slid 

iconcrete Floor 

[Extra Sink 

Totals: 

Horiz. 

Siige 

ENN 

Beni 

U I. 

eparate Shower 

Notes: 

Casement 

i (9) Basement Finish 

eramic Tile Floor 

Double Glass 

{Recreation 

SF 

eramic Tile wains 

ECF (TOWNSHIP) 0.918 

patio boors 

Living 

SF 

{ceramic Tub Alcove 

| 

Istorms 

& Screens 

walkout Doors © 

vent 

Fan 

WN aT . 

No Floor 

SF 

[ 

(14) water/Sewer 

3) 

Roof 

; 

OB roof 

wT 

0 walkout boors (A) 

[RUBTHC Water 

‘Hip 

mansard 

(10) Floor support 

public Sewer 

Flat 

i Joi {Sts 

TTT 

1 (water well 

$1000 Gal. 

septic 

XC Ashphale 8 Shingle "(nee 

up: 

2000 Gal. Septic 

"Ehimney: 

Lump Sum Ttems: 

#%+ Information herein deemed reliable but not guaranteed

parcel Number: 

013-023-400-64 

Residential 

Building 

0 of 

1 

Printe

ws 

Sketch by Apex IV 

#** Information herein deemed reliable but not guaranteed***

Agricultural Improvement Card 

1 of 

1 

Building Type 

Year Built 

cClass/Construction 

p,Pole 

qQuality/Exterior 

Low Cost 

# of walls, 

Perimeter 

4 wall, 

262 

Height 

8 

Heating System 

No Heating/Cooling 

Length/width/Area 

99 

X 16 

= 1584 

Cost New 

$14,826 

combined % Good 

59/100/100/100 59.0 

Depreciated Cost 

$8,747 

+ unit-In-Place Items 

$0 

Description, 

S1ze 

X Rate 

X % Good 

= Cost 

E.C.F. 

X 

.675 

Est. True Cash value 

$5,904 

Comments 

parcel 

Number: 013-023-400-64 

Total Estimated True Cash value of Agricultural Improvements 

/ This Card: 5,904 

+## Information herin deemed reliable but not guaranteed *** 

/ All 

cards: 

5,904

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