2014 BOARD OF EQUALIZATION BOARD OF EQUALIZATION TO REVIEW PROPERTY VALUES Kay Brown, Clerk of Christian County, announces that the Board ofEqualization will begin meetings at 9:00 a.m., July 07, 2014, at the historic Christian County Courthouse to hear those who disagree with the values of real estate and personal property established by the Assessor for the 2014 tax year. The board tentatively plans to conclude the hearings by 4:00 p.m. July 31,2014; appointments must be made prior to that date. According to the Assessor, the new assessments were established, notices were sent to owners whose real property increased in value, and as the law requires the assessment books will be given to the County Clerk. The next step in the properly tax process is a review of assessments by the County Board ofEqualization followed by setting of levies by the political subdivisions. Property owners who wish to appeal their assessments must make an appointment by July 28, 2014, and should contact the Commission Office at 582-4300 for the necessary forms for such an appeal. Property owners appearing before the board should be prepared to present evidence to establish what they believe to be the correct value of their property. If after a decision ofthe board, the property owner is still dissatisfied with the assessment, the appeal may be heard by the State Tax Commission and thereafter to the Circuit Court. 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Assessor Danny Gray, a nonvoting member, do solemnly swear that as a member of the Christian County Board ofEqualization will fairly and i mp 1.ally equalize the valuation of all reaI estate and tangible personal property taxable 13y county. (L {A--1 «7 STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day ofJuly 2014. Witness my hand and official seal the day above written. KA hy,u•' Kay Brdwn, County Clerk 138.010 RSMO lilitill,„4, e AUNTY.02(,4 ..¢34 3 .· 0 7 9 11'itt 4/. S Eai BEAL 3 Z L.l,•P .1 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Bill Barnett. do solemnly swear that as a member of the Christian County Board of Equalization will fairly and impartially equalize the valuation ofall real estate and tangible personal property taxable by the county. 6 1-2-taIP- STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day ofJuly 2014. Witness my hand and official seal the day above written. .- < 1,1 -1,67,-U Kay BroWn, County Clerk 138.010 RSMO .."lilli. :·····9/4. 5 ..LE Rgi 6'EAL .- :E 2.2 .°-,k- 2 O... :F 1 g : 0 0 E-E SEAL j - - 0020 0 0 42 "PRAN CoyjR '4,111,1,0. 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Loyd Todd, do solemnly swear that as a member of the Christian County Board of Equalization will fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county. pdJ»--1 STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day ofJuly 2014. Witness my hand and official seal the day above written. Kay BroWn, County Clerk 138.010 RSMO 'ilillil,4 .f>UNTY C'74, 2 0.. ..Ppt .44- 2 ye -. iqi L,1-21L: 2 48% 18*/VCOON 44,/11,11'0 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Brenda Hobbs. do solemnly swear that as a member of the Christian County Board of Equalization will fairly and impartially equalize the valuation ofall real estate and tangible personal property taxable by " unty. 1 Ad.-4,L STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day of July 2014. Witness my hand and official seal the day above written. 4 fi- Kay Bro#n, County Clerk 138.010 RSMO 'ilitill,/, ..22224 .0, S Li SEAL 3 3 54. ;02 o. e:: ..6*iii*'P f 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Susan "Sam" Yarnell. do solemnly swear that as a member of the Christian County Board of Equalization will fairly and impartially equalize the valuation ofall real estate , and tangible personal property taxable by tjle county. A A STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day ofJuly 2014. Witness my hand and official seal the day above written. Kay Bitwn, County Clerk 138.010 RSMO 55.161.4 '"lill"i,/ 0,1.081-7 00,4 y e ..:13 1 Sy ..+ S 2 i SEAL) 2 A. 5*L.. "/,71#626*.f.7#2 ////11111,1 - 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Ray Weter, do solemnly swear that as a member of the Christian County Board of Equalization willlFairly and¥mparti,illy equalize the valuation ofall real estate and iroperty txable t tang" ' 1 iy the county. STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day of July 2014. Witness my hand and official seal the day above written. Ad Ul.- Kay Bro*, County 138.010 RSMO 3 yt*:1'=,- 0 : :CAS 2 : U SEAL . /24& coott:.2 ////11111"" 2014 BOARD OF EQUALIZATION OATH OF OFFICE I, Lou Lanamlia, do solemnly swear that as a member of the Christian County Board of Equalization will fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the col9'· 79*69 1 STATE OF MISSOURI COUNTY OF CHRISTIAN Subscribed and sworn to before me on this 21st day ofJuly 4 Witness my hand and official seal the day above written. K. 044 il Kay Bro/n, County Clerk 138.010 RSMO '*-UNTY C. 4> AK.......44& e : -42 .0 - %4 A,EAL j -0 ...49*b d "/1//tittz· 5, -- £ t 1 l 2014 Board of Equalization j Appointment Schedule l Monday July 7, 2014 2:00 p.m. Dan Cummings 2733 E. Battlefield #116 Spfld 65804 Phone: 0, 417-536-4686 Situs Address: St Hwy 14 ParceL: 12-0.8-33- 000-000-005.003 Thursday July 10, 2014 2;00 p.m. Ricky Fitzpatrick-RaR Mini Storage 107N. Gregg Road, Nixa ./ #725-3304 Lot #3 Parcel: 10-0.6-14"002-007-010.002 Section 14-Township 27 R 22 Cancelled 06-30-2014 ]Maples Monday July 14, 2014 10:00 a.m. 11:00 a.m. 3:00 p.m. Rick Gardner cannot attend this meeting Thursday July 17, 2014 10:00 a.m. 11:00 a.m. 3:00 p.m. Monday July 21, 2014 10:00 a.m. Steve Crawford-143 NW Washington Billings: 417-521-3159 9/ email: scrawford@primeinc.com 403 SE Hwy 14, Billings, MO. Parcel: 8-.02-10-2-13-6 11:00 a.m. Daniel khepherd Embassy Apartments Parcel: 11-0.2-03-000- J 000-002.018 5612 N. 17th St. Ozark Phone: 479-527-8814 F: 479-527-8813 emaiL: Daniel@ptax.biz 2014 Board of Equalization Appointment Schedule Monday July 7, 2014 9 80 Lf \0 NA 'k A 10:00 a.m. \4:qh\0.Ad,);\16 .tru'l /,dlinel 11:00 a.m. 2:00 p.m. Dan Cummings 2733 E. Battlefield #116 Spfld 65804 Phone: 417-536-4686 Situs Address: St Hwy 14 ParcEl·. 12-0.8-33- 000-000-005.003 3:00 p.m. Thursday July 10, 2014 \Ch 43. Gre-09.16 r-hjyq , 4,5 ,?ly 2:00 p.m. Ricky Fitzpatrick-R&R Mi'hi Storage 1071\I. Gregg Road, Nixa #725-3304 Lot #3 Parcel: 10-0.6-14-002-007-010.002 Section 14-Township 27 R 42 ' 6-,=-00 - Monday July 14, 2014 10:00 a.m. 11:00 a.m. 3:00 p.m. Thursday/July 17, 2014 10:00 4.m. 11:00' a.m. 3:00 p.m. Monday July 21, 2014 10:00 a.m. 11:00 a.m. 2:00 p.m. C,1 2:00 p.m. 3:00 p.m. Thursday July 24, 2014 10:00 a.m. Matt Jecker-MD Group Situs: 501 Fort Street Phone: 417-231- 1888 email: miecker@ymail.com Parcel: 10-.6-14-001-002- -, 003.000 11:00 a.m. 3:00 p.m. Lindsay Link- Laclede Gas Company 720 Olive Street, St. Louis, MO Lindsey.Link@thelacledegroup.com Parcel #30-3.3- 00-000-000-004-000, 30-3.3-00-000-000-006-000, 30-3.3-00- 000-000-001-000, 30-3.3-00-000-000-009-000, 30-3.3-00-000- 000-005-000, 30-3.3-00-000-000-003.000, 30-3.3-00-000-000- 002-000, 30-3.3-00-000-000-007-000, 30-3.3-00-000-000-008- 000. Monday July 28, 2014 10:00 a.m. 11:00 a.m. 3:00 p.m. Thursday July 31, 2014 10:00 a.m. 11:00 a.m. Kim Hancock-Clever Marketplace, 8644 W. Farm Rd 164 Republic, MO 65738 Phone: 861-7723 5itus Address: Thyme Road Parcel: 09-0.4-17-004-005-027.004 3:00 p.m. Board of Equalization loowest Church, Room 200, Ozark, Mo. 65721 Board http:#ChristianCountyMO.Jqm2.com e - Minutes - Kay Brown 417-582-4340 10:00 AM The Christian County Courthouse Monday, July 21, 2014 1. Convene Attendee Name Title ·' ·· 1 . ' ':·Status · 1/2 14**li?&44%34 Presidjng Commissioner Present 10:00 AM Lou Lappglia 10:00 AM Ry Weter Eastern Commissioner Present Western Commissioner Present 10:00 AM Bill Barnett Present 10:00 AM Sam Yamell . County Auditor _Loyd Todd Surveyor Present 10:00 AM Board Member Present 10:00 AM Brenda Hobbs Present 10:00 AM Rick Gardner Board Member County Clerk Present 10:00 AM Kay Brown Present 10:00 AM Cheryl Mitchell Assistant H. Agenda 1. Un-Numbered Items (ID # 1764) Steve Crawford-143 NW Washington, Billings, MO Assessment Review COMMENTS -Current Meeting: Guests Present:Non-Voting Members; Assessor Danny Gray, Garrett Buckley, Secretary ofthe Board, Kay Brown. Commission Secretary Cheryl Mitchell and Steve Crawford property owner of 143 SE Highway 14 Billings, Missouri. A quorum was present. The following real estate is brought before the Board ofEqualization: Parcel Number of the Pronertv; 8-.02-10-2-13-6 Location: 143 SE Highway 14 Billings, Ano. Commercial Property Owned by Steve Crawford 403 SE Highway 14, Billings, MO. Printed 7/30/2014 Boord of Equabotion Pagel Minutes July 21, 2014 Board The Board of Equalization met to review the commercial property located at 143 NW Washington, Billings, Missouri, owned by Steve Crawford. Assessor Danny Gray presented the 2013 commercial property assessment for parcel number 8-.02-10-2-13-6. Assessor Gray said he and Mr. Crawford reviewed the property and the assessment. Assessor Danny Gray said the property was previously assessed at $ 199,100, and during the 2013 reassessment year the value was raised to $ 277,300.00, Assessor Gray acknowledged the property was In fair condition and based on the local economy of the City of Billings, he agreed that the assessed value should be less than the 2013 assessment. Mr. Steve Crawford said he recently purchased the property from his business partner. Mr. Crawford said the property is in fair condition and is used for a flea market and an ice cream shop. Mr. Crawford sajd the property was assessed in 2013 for $ 277,300.00, but based on the I income statement; the property should be valued at $ 198,900.00. Assessor Danny Gray said the 2013 assessment was done under the previous Assessor and he is not authorized to change it except during a reassessmentyear. However, ifa error has been made the Board of Equalization has the authority to change the assessment. Eastern Commissioner Ray Weter said he thought it was a good suggestion. Assessor Danny Gray recommended to the Board of Equalization to reduce the assessment to $ 198,900.00. Presiding Commissioner Lou Lapaglia informed Mr. Crawford if the decision of the Board of Equalization is not satisfactory, he may appeal it to the State Tax Commission within ninety days. Western Commissioner Bill Barnett called for a motion to change the assessment from $ 277,300.00 to $ 198,900.00 based on the Assessor's recommendation. RESULT: ADOPTED [UNANIMOUS] MOVER: Bill Barnett, Western Commissioner SECONDER: Ray Weter, Eastern Commissioner AYES: Lapaglia, Weter, Barnett, Yarnell, Todd, Hobbs, Gardner 2. Un-Numbired Items {ID # 1791) Daniel Shepherd EmbassyApartments 5612 Nonh 17Th Street, Ozark, Parcel# 11.0.2-03-000- 000-002.018 Printed *30/2014 Board of Equalzation Page 2 4 July 21, 2014 Board Minutes COMMENTS- CurrentMeeting; The meeting was attended by Commission Secretary Cheryl Mitchell, Garrett Buckley, County Assessor Danny Gray, Guests Present: Non-Voting Members: Assessor Danny Grays Secretary of the Board, Kay Brown, Commission Secretary Cheryl Mitchell and Mr. Daniel Shepherd representing Wilhoit Properties, property manager of Embassy Apartments. A quorum was present. The following real estate is brought befbre the Board ofEqualization: Parcel Number of the Propertv: 11-0.2-03-000-000-002.018 Location: Embassy Apartments, 5612 North 17h Street, Ozark, MO. Commercial Property of 120 units Owned by Skyscapes of Ozark, LLC. d/Wa Embassy Apartments The meeting was scheduled, letters were mailed acid all parties were notified of the time and date of the meeting but the meeting and time was not noted in the agenda. The Board of Equalization met to review the Embassy Apartments owned by Skyscapes of Ozark, LLC. d/b/a Embassy Apartments, located at 5612 North 17th Street, Ozark, Missouri. County Assessor Danny Gray presented his review of the property based on the 2013 reassessment figures. Assessor Gray said the value was assessed at $7,659,200 for 120 units and the owner has requested the value be decreased to $ 4,796,950.00. Mr. Shepherd representing Skyscapes of Ozark, LLC. d/b/a Embassy Apartments, presented the paperwork provided to him from Wilhoit Properties. Mr. Shepherd said he received the documents late last year after the Board of Equalization ended and the appeal deadline. Mr. Shepherd distributed his presentation and said his position is based on Income approach for one year. Assessor Danny Gray said an assessment based on an income approach requires a three year average. Mr. Shepherd said he asked Wilhoit Properties for all they had and this is everything he received as of September of 2013. Mr. Shepherd said Skyscapes of Ozark, LLC has owned this property for years but the property management was given to Wilhoit Properties in the fall of 2013. PAnted 7/30/2014 Page 3 Board of Equatization July 21, 2014 Minutes Board County Surveyor Lloyd Todd said the burden of proof rests on the side of Daniel Shepherd. Eastern Commissioner Ray Weter asked about a property value increase that was done 2011. Assessor Danny Gray said the propert:y was assessed at $ 4,199,700.00, which was done bythe countywide cost index. Brenda Hobbs asked why Wilhoit Properties did not provide additional years of information. Assessor Danny Gray said the countY uses a cost approach and they have used the income approach, if there was more information provided we would probably in the ball park. Rick Gardner said a property's value is based on what people will give for it. Eastern Commissioner Ray Weter asked what the excess land on the property was assessed for. Assessor Gray said with the additional land the property is valued at 5.2 million. Assessor Danny Gray praised Mr. Shepherd for an excellent job of presenting the information. Presiding Commissioner Lou Lapaglia said to Mr. Shepherd, you will be receiving a letter from the Clerk's office regarding the decision made by the Board of Equalization and you will have 90 days to appeal your case to the State Tax Commission. Mr. Shepherd left the meeting and the Board had further discussion: Presiding Commissioner Lou Lapaglia said we don't have two or three years for to estimate an average but he thought there is a 2.8 mtllion difference but we don't know all the facts and figures. County Surveyor Uoyd Todd said we need three years of income history versus three months to determine the assessed value. Rick Gardner said they have proof but not enough to render a change in assessment but he agreed the value was set too high. Presiding Commissioner Lou Lapaglia said we need a consensus of what the appraisal should be and we are open forsuggestions. Printed 7/30/2014 Board of Equo!!zotion Page 4 i. July 21, 2014 Minutes Board Rick Gardner said the taxes and the evaluation are too high. Presiding Commissioner Lou Lapaglia said we will reevaluate this next year. Rick Gardner said if there is not a mistake then we should leave it alone. Eastern Commissioner Ray Wetersaid we can'tfind a reason to change the value. Assessor Danny Gray said he can't support lowermg it based on the information provided. County Surveyor Lloyd Todd made a motion to retain the 2013 assessment of $ 7,659,200.00, due to a lack of income data to consider. RESULT: ADOPTED [UNANIMOUS] MOVER: Loyd Todd, Surveyor SECONDER: Brenda Hobbs, Board Member AYES: Lapaglia, Weter, Barnett, Yarnelt Todd, Hobbs, Gardner 111. Adjournment The meetings scheduled for Monday, July 21, 2014, have been completed, the Board of Equalization will reconvene on Thursday, July 23, 2014. 04 Presiding Commissidner Lou Lapaglia 3.49 1»131- 7 -3 /- \ 4 Western Commissioner Bill Barnett CA_ 11-k, 1-3 6 14 Eastern Clmissioner Ray Weter Printed 7/30/2014 Page 5 Board of Equalization 1 Board of Equalization loowest Church, Room 200, Ozark, Mo. 65721 Board http://ChristianCountyMO.iqm2.com - Minutes - Kay Brown 417-582-4340 Thursday, July 24,2014 12:00 AM The Christian County Courthouse 1. Call to Order Attendee.Nimd. , *:,i· >, ' .' -: t,2 - *Title.ff-.,.;.-,„33:3 , , Stdius.df. jt *:AiriOLdi::1¢. Lou Lapaglia Presiding Commissioner Present 10:00 AM Ray Weter Eastern Commissioner Present 10:00 AM Bill Barnett Western Commissioner Present 10:00 AM Sam Yarnell County Auditor Present 10:00 AM Loyd Todd Surveyor Present 10:00 AM Brenda Hobbs Board Member Present 10:00 AM Rick Gardner Board Member Present 10:00 AM Kay Brown County Clerk Present 10:00 AM Julia Maples Administrative Assistant Present 10:00 AM Danny Gray Board Member Present 10:00 AM 11. Public Portion 1. Un-Numbered Items (ID # 1793) Matt Jecker-MD Group- Parcel 10-.6-14-001-002-003.000 COMMENTS - Current Meeting: Guests Present: Commission Secretary Julia Maples and Deputy Assessor Garry Buckley The following real estate is brought before the Board of Equalization: Matt Jecker-MD Group, LLC Situs: 501 Fort Street - Parcel # 10-.6-14-001-002-003-000 Parcel Number of the Propertv: 10-.6-14-001-002-003-000 Location: 501 Fort Street, Nixa, Missouri 65714 Commercial Property Description: 501 Fort Street Owned by: Matt Jecker- MD Group, LLC 363 Hyde Hollow Road, Eureka Springs, Arkansas 72632 Board of Equallzotion Pagel Printed 7/31/2014 1 t Board Minutes July 24, 2014 Re: Matt Jecker - MD Group, LLC. Assessofs Appraised and Assessed Values $ 236,400/75,650 The Board of Equalization met with Matt Jecker, representing MD Group, LLC to appeal the real estate assessment for the commercial property located at 501 South Fort, Nixa, Missouri. Mr. Jecker said he received the information in late fall that the commercial property for 501 South Fort, Nixa, Missouri had increased in 2013 by approximately 34 percent from the previous year. Mr. Jecker said he contacted Assessor Danny Gray with his concerns. Assessor Danny Gray said he discussed the property assessment with property inspector Garry Buckley and he said the increase in value was a result of 2400 square feet of warehouse that was converted into office space, sidewalk and asphalt that was not assessed in previous years and overhead doors that were installed. In March of 2012, the property was assessed at $175,700.00 and January 1, 2013 the property was reassessed for $ 236,400.00. Mr. Jecker said the building had declined considerably and the City of Nixa is using his parking lot as an over flow area for access to dumpsters and parking. The side of the building and the doors are riddled with dents and the damages far exceed the assessed value of the property. Mr. Jecker distributed pictures of the property. Assessor Danny Gray went by the building last night and said the building does not look well maintained and has been damaged. Mr. Jecker said the asphalt was installed seventeen years ago. Mr. Jecker said he has a lease purchase agreement with a tenant where he receives $ 2,500.00 per month with $ 1,200.00 applied as a credit towards the purchase of the building should they decide to buy it. Mr. Jecker said he doesn't have a current appraisal on the property. Mr. Buckley said changing a warehouse with open walled concrete floors to office space will increase the value of the property. Presiding Commissioner Lou Lapaglia said to Mr. Jecker that he will receive a letter from the County Clerk regarding the decision of the Board of Equalization. Commissioner Lapaglia said Mr. Jecker has 90 days to appeal the decision to the State Tax Commission. Assessor Danny Gray said he found an error in the real estate calculations of the property and recommended reducing the valuation by $ 21,000.00 from $ 236,400.00 to $ 215,400.00. Rick Gardner said he is getting a lot of rent for a property that has an assessed value of $ 175,700. Board of Equalization Page 2 Printed 7/31/2014 5 Board Minutes July 24, 2014 Presiding Commissioner Lou Lapaglia called for a motion to make a decision. Brenda Hobbs made the motion to change the assessment to $ 215,400.00 based on the recommendation of County Assessor Danny Gray. RESULT: ADOPTED [UNANIMOUS] MOVER: Brenda Hobbs, Board Member SECONDER: Rick Gardner, Board Member ' AYES: Lapaglia, Weter, Barnett, Yarnell, Todd, Hobbs, Gardner 111. Adjournment The meetings scheduled for Thursday, July 24, 2014, have been completed, the Board of Equalization will reconvene on Monday, July 28th, 2014. Presiding Commissioner Lou Lapaglia 9-21 -IV Western Commissioner Bill Barnett 7-3[-I€ Eastern Cbmmissioner Ray Weter County Auditor Sam Yarnell Board of Equalization Page 3 Printed 7/31/2014 9) D 0 Board Minutes July 24, 2014 County Surveyor Lloyd Todd Brenda Hobbs Rick Gardner County Assessor Danny Gray County Clerk Kay Brown, Secretary to the Board of Equalization Board of Equalization Page 4 Printed 7/3U2014 t '. Board of Equalization 100 West Church, Room 200, Ozark, Mo. 65721 Board httpd/ChristianCountyMO.lqm2.com 6r=;Wat.4 - Minutes - Kay Brown 417-582-4340 Thursday, July 31, 2014 11:00 AM The Christian County Courthouse 1. Call to Order Attend«Nin@{9-33'31 3.1 1 T .?.'Stat®04 -8:%,CArtivedG. - - - 3, ·.Title -' 131 9.3.- Lou Lapaglia Presiding Commissioner Present 11:00 AM Ray Weter Eastern Commissioner Present 11:00 AM Bill Barnett Western Commissioner Absent Sam Yarnell County Auditor Absent Loyd Todd Surveyor Present 11:00 AM Brenda Hobbs Board Member Present 11:00 AM Rick Gardner Board Member Present 11:00 AM 2. Un-Numbered Items (ID # 1790) Kim Hancock-Clever Marketplace 8644 W. FR 164 Republic, MO Assessment Review COMMENTS - Current Meeting: Guests Present: Commission Secretary Cheryl Mitchell Assessor Danny Gray, County Clerk Kay Brown and County Appraiser Garrett Buckley. The following real estate is brought before the Board of Equalization: Kim Hancock-Clever Marketplace 8644 W. FR 164 Republic, MO-Assessment Review Parcel Number of the Prooertv: 10-.6-14-001-002-003-000 Location: Highway 14, Clever, Missouri Commercial Property Description: 501 Fort Street Owned by: Kim Hancock 8644 West Farm Road 164, Republic, Missouri Re: Matt Jecker - MD Group, LLC. Assessots Appraised and Assessed Values $ 236,400/75,650 The Board of Equalization met with Assessor Danny Gray to review the real estate assessment for the commercial property located at in Highway 14, Clever, Missouri. Board of Equolization Pagel Printed 8/14/2014 -- f %4 ¥.4 Board Minutes July 31, 2014 Assessor Danny Gray presented for Parcel Number # located at Highway 14, Clever, Missouri Assessor Gray said the property is valued at $ 3.50 a square foot which in his opinion is a little high. However, like properties in the area are valued at $ 3.50 a square foot. Rick Gardner said that property could be worth $ 3.50 a square foot with the commercial properties that surround it. Mr. Gardner said the property was purchased February 9, 2011, and it was public knowledge that Muffin's Market was coming to Clever. In addition, the close proximity to the school, the traffic flow and visibility would render a higher value. Mr. Gardner said the owner chose not to attend this hearing and there is no further supportive evidence to decide otherwise. Mr. Gardner and Brenda Hobbs agreed there is no reason to change the assessed value. Eastern Commissioner Ray Weter called for a motion to leave the assessment at $ 3.50 per square foot. RESULT: ADOPTED [UNANIMOUS] MOVER: Ray Weter, Eastern Commissioner SECONDER: Lou Lapaglia, Presiding Commissioner AYES: Lapaglia, Weter, Todd, Hobbs, Gardner ABSENT: Bill Barnett, Sam Yarnell 11. Adjourned The meetings scheduled for Thursday, July 31, have been completed, the Board of Equalization will ajourn for the year 2014. 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LA O 5 E 2 10 2 · iD = * 32 -9 -le, a 9/41 19 16' &1 Jrd . }.4. ro m h) 4 O Ul 01 61 M N Cr· 0, Ir :·-• Ef N ·4 %1 « O. 21 1- m h.4 00 Ca [0 61·?,-CD CO,4 -P tu D-!»0 0• Itri•*a 33 rN m j ra ..0 ro o· o o ·····1 -4 q h) 2, - i.• » • 11 '19 1 LETTER OF AUTHORITY TO ACT IN MATTERS OF AD VALOREM TAXATION TAXPAYER: Skyscapes of Ozark, LLC We hereby appoint and authorize PROPERTY TAX SERVICES, INC to represent our firm as ad valorem tax agent They have the right to appeal any tax assessments to the appropriate authorities for the pupose of obtaining the property tax values relative to property owned or controlled by the company. In addition, they are authorized to do whatever is necessary to obtain statements and other correspondence pertaining to tax matters. If you have any questions please call us at the number below. BY: PRINT NAME: 311,6. *i Z..,0.-J TITLE: DATE: 2/26/14 Parcel(s) - Property 11-0.2-03-000-000-002,018 - Embassy Apartments Property Tax Services, Inc 1183 Joyce Blvd., Suite 2 - Fayetteville, AR 72703 (479) 527-8815 - fax (479) 527-8813 C r Embassy Apartments Parcel(s): 11-0.2-03-000-000-002.018 Occupancy: Apartments Grade: D-Average Property: Embassy Apartments Year Built: 2006 Address: 5612 N. 17th Street Units: 120 City-State: Ozark, Missouri GBA: 0 Acres: 8.900 NLA: 126000 . Sq Ft: 387684 As Stabilized Actual's Income: % $/Unit 2013 % 2012 % 2011 % Potential Gross Income: $984,600 $8,205 $984,600 Loss to Lease/Concessions: $134,850 $1,124 $134,850 Adjusted Rental Income: $849,750 $7,081 $849,750 0 0 Credit Loss: $8,498 1% $71 $11,768 1.38% % % Vacancy: $42,488 5% $354 $56,325 6.63% % % Net Rental Income: $798,765 $6,656 $781,657 0 0 Otherincome: $56,000 $467 $56,036 Effective Gross Income: $854,765 $L123 $837,693 $175,002 $4,475,843 Expenses: Admin & General: $34,400 $0.27· $287 $34,442 PayrotI: $126,500 $1.00 $1,054 $126,597 Management Fee: $34,000 $0.27 $283 $34,087 Advertising &PromoUon: $6,850 $0.05 $57 $6,849 Repairs & Maintenance: $51,525 $0.41 $429 $51,524 Utilities: $79,800 $0.63 $665 $79,868 Properly Insurance: $33;340 $0.26 $278 $33,340 Other. $0 0 0 $0 Real Estate Taxes: $80,595 $0.64 $672 $80,595 Operattng Expenses: $447,010 52.3% $3,725 $447,302 53.4% 0 % 0 % Reserves: $24,000 $200 $24,000 Net Operating Income: $383,755 - $366,391 0 0 Cap Rate: 8% Less B.P.P. T · $O Income Approach: $4,796,938 $39,974 Owner's Request: $4,796,950 Assessor Value: $7,659,200 $ per Unit: $39,975 Assessor $ per Unit: $63,827 Owner's Cap Rate: 8% Assessor Cap Rate: 5.01% 4119}D 55p*43 4-f 37 42·.1.: ': Structure: 4 n.o %40 Structure: 7 tlt. tt Structure: 8 Structure: 11 7 0*man ilibp.¥1.1.;7 9.310 11'L-K fE.Jin mU#Aill•19 2 wa¢EA« . 65 Structure: 12 C.# D 61 Q Tfit.*41 r_eft as f PY" *-I//442 -44, -1 -U 2 //2 --- <0> 0 > 0 9 ·,0 CA> g 0 K 50 co m CO 1 ((- h E4 m /7 > 5 Z 2-< 0 3 O @£ 28- 2,9 - O 0.0 02 (21 C 300 09) CO o m 1 Class O 0 -O,0.0 oe 11 TOTAL Vi Book 0 2 -00- j CQ &# 2 0 0€*10.F 0 0*0 0 CEN 8 B.1 52 -0 + 02 -1 cn / cn. Z -C (7 1% h 10 0 10 e €D CD O 00 IC 2k E0 E- -10 E -1 *t g» (23 cn m mm . P 31 00 OV=1 H Crl 00*0 va rav 0 Crl u'm 00.0 11,1VrOV entpas!121 0900098 NOIJLVA,VA Card 1 OF 107/24/2014 0.00 MCD 7 .UATION )000.00 iraised 0 00'02+ 00'08( Calc Acre 4@ 0 ic DBA: Index 2.20 2| # |AG LAND ACRES|GRADE |PER ACRE | VALUATION L' t mo St Q E <8' Deed Acre 2 0.0 Fire EU CE 0 501 FORT STREET Lot Size 125 X 160 0 LULL OO Situs Address S. N 3 City School Road 2 28 M @ .h 2 -= 88 r. 9 R g am o 02 9 Co< 61 11 0 1% to ' 0 23 2 W b x Z 2 82 1,11 & NN, 0 4 a. 4 j 4 I Uu Em ME' Z= 5 0 te- 2 4 Property Number TYPE Cd ASS TYPE Struct U- 0 ' - N ML "i 000 TAX YEAR 0 0.1-oh m. 4- 0 00 23 eN¢ E# C B tr) h (U 1,1 03 0% M er .0 -1 0 19 29000 0•hr]-034· 08 co co r ir] co - .0 n M -00000 3@000 000000 -O cO 0 h 1:1111 5 k 00 0 m 3325932 Nx N N CJ ID 9 OMMMMal =1 Z 3= n m O- 0.100000 Ill 8 & M 041 1 go i LLI U W 0 0 0 CD - Z D Ehoo 0 05&4 2 Z m 1000 LOOCO U.!9- M 01 m dt e z 1 02 1- NON 5E 0 D k te emoom ..0 m to N ·0 8 30 0 -00 4000 -00 4000 -00 & 4-000 -5 01 tOo] VALUA 30000 :000 501 Fl IATION "000 |C-21 2 2 -090 0 Ul ©L! tO 03 PROPERTY ADDRESS: 2 1NnOm 'rav 'O 0 m. r] to 0 M M 00 0- O A N N 0 ... g 0,4.O r vir· - 2 . 9%. - ' I. -k¥..r:'5 L .4, :.21.-1 e.. &*-·&4 ' i July 1801,2014 Mr. Dan Cummings 2733 E. Battlefield # 116 Springfield, MO. 65804 RE: BOE Hearing Cancelled by Mr. Cummings on Situs Address: State Highway 14 Parcel # (12-0.8-33-000-000- 005.003) Located at: 920 Lebow Road, Highlandville, MO. 65669 Dear Mr. Cummings, The Christian County Board ofEqualization met for your property assessment appeal that was scheduled for Monday, July 7, 2014 at 2:00 p.m. but you cancelled the hearing. The Board of Equalization was dismissed per your request and no discussion or action was taken. Sincerely, to-lt- Kay Brown, Secretary to the Christian County Board ofEqualization My 185,2014 Mr. Ricky Fitzpatrick 107 N. Gregg Road Nixa, MO. 65714 RE: BOE Hearing Cancelled by Mr. Fitzpatrick on Lot#3 Parcel # (10-0.6-14-002-007-010.002) Section 14- Township 27 R-22. Dear Mr. Fitzpatrick, The Christian County Board of Equalization did not meet for your property assessment appeal that was scheduled for Thursday, July 10, 2014 at 2:00 p.m. since you cancelled the hearing. The Board of Equalization was dismissed per your request and no discussion or action was taken. Sincerely, Kay Brown, Secretary to the Christian County Board of Equalization 1 July 31,2014 Matt Jecker-MD Group, LLC 363 Hyde Hollow Road Eureka Springs, Arkansas 72632 RE: BOE Hearing on Parcel # (10-.6-14-001-002-003-000) Located at 501 Fort Street, Nixa, Missouri 65714 Owner: MD Group, LLC Dear Mr. Jecker, The Christian County Board of Equalization discussed your property assessment appeal and voted unanimously to reduce your assessment from $ 236,400.00 to $ 215,400.00. However, you may appeal your property assessment to the State Tax Commission with the following forms enclosed: • Instructions- Filling Out Complaint Forms • Complaint for Review ofAssessment Form • A pamphlet entitled "Property Tax Appeals Before the State Tax Commission of Missouri. Thank you for bringing your appeal before the Christian County Board of Equalization. Sincerely, Kay Brown, Secretary to the Christian County Board ofEqualization July 18th, 2014 Laclede Gas Company Attn: Lindsay Link 720 Olive Street St. Louis, MO. 63101 RE: BOE Hearing Cancelled by Laclede Gas Company on Parcel Number: (30-3.3-00-000-000-004-000,30-3.3-00- 000-000-006-000,30-3-3-00-000-000-001-000,30-3.3-00-000-000-009-000,30-3.3-00-000-000-005-000,30-3.3- 00-000-000-003.000,30-3.3-00-000-000-002-000,30-3.3-00-000-000-007-000,30-3.3-00-000-000-008-000) Located at: 720 Olive Street, St. Louis, MO. 63101 Dear Lindsay Link, The Christian County Board ofEqualization did not meet to review your property assessment appeal that was scheduled for Thursday, July 24th, 2014 at 3:00 p.m. because the hearing was cancelled by your office. Sincerely, Kay Brown, Secretary to the Christian County Board ofEquaIization July 188,2014 Mr. Dan Cummings 2733 E. Battlefield # 116 Springfield, MO. 65804 RE: BOE Hearing Cancelled by Mr. Cummings on Situs Address: State Highway 14 Parcel # (12-0.8-33-000-000- 005.003) Located at: 920 Lebow Road, Highlandville, MO. 65669 Dear Mr. Cummings, The Christian County Board of Equalization met for your property assessment appeal that was scheduled for Monday, July 7,2014 at 2:00 p.m. but you cancelled tile hearing. The Board of Equalization was dismissed per your request and no discussion or action was taken. Sincerely, 4 50- Kay Brown, Secretary to the Christian County Board of Equalization July 18th, 2014 Mr. Ricky Fitzpatrick 107 N. Gregg Road Nixa, MO. 65714 RE: BOE Hearing Cancelled by Mr. Fitzpatrick on Lot#3 Parcel # (10-0.6-14-002-007-010.002) Section 14- Township 27 R-22. Dear Mr. Fitzpatrick, The Christian County Board of Equalization did not meet for your property assessment appeal that was scheduled for Thursday, July 10, 2014 at 2:00 p.m. since you cancelled the hearing. The Board of Equalization was dismissed per your request and no discussion or action was taken. Sincerely, Kay· Brown, Secretary to the Christian County Board of Equalization i July 31, 2014 Matt Jecker-MD Group, LLC 363 Hyde Hollow Road Eureka Springs, Arkansas 72632 RE: BOE Hearing on Parcel # (10:6-14-001-002-003-000) Located at 501 Fort Street, Nixa, Missouri 65714 Owner: MD Group, LLC Dear Mr. Jecker, The Christian County Board of Equalization discussed your property assessment appeal and voted unanimously to reduce your assessment from $ 236,400.00 to $ 215,400.00. However, you may appeal your property assessment to the State Tax Commission with the following forms enclosed: • Instructions- Filling Out Complaint Forms • Complaint for Review ofAssessment Form • A pamphlet entitled "Property Tax Appeals Before the State Tax Commission of Missouri. Thank you for bringing your appeal before the Christian County Board of Equalization. Sincerely, 14 614,0 Kay Brown, Secretary to the Christian County Board ofEqualization July 31, 2014 Steve Crawford 403 South East Highway 14 Billings, Mo. 65610 RE: BOE Hearing on Parcel # 8-.02-10-2-13-6 Commercial property: Flea Market and Ice Cream Shop Location: 143 NW Washington, Billings, MO. 65610 Owned by Steve Crawford 403 SE Highway 14, Billings, MO. 65610 Dear Mr. Crawford, The Christian County Board of Equalization discussed your property assessment appeal and voted unanimously to reduce your assessment from $ 277,300.00 to $ 198,900.00. However, you may appeal your property assessment to the State Tax Commission with the folIowing forms enclosed: • Instructions- Filling Out Complaint Forms • Complaint for Review of Assessment Form • A pamphlet entitled "Property Tax Appeals Before the State Tax Commission ofMissouri. Thank you for bringing your appeal before the Christian County Board of Equalization. Sincerely, Kay Brown, Secretary to the Christian County Board ofEqualization July 31, 2014 Clever Marketplace 5, LLC Attn: Kim Hancock 8644 W. Farm Road 164 Republic, MO. 65738 RE: BOE Hearing Parcel Number: 09-0.4-17-004-005-027.004 Commercial Property Appraised value $ 186,000.00/Assessed Value $59,520.00 Location: Lot 5 Kings Gate Commercial Owned by: Clever Marketplace 5, LLC, 8644 W. Farm Road 164, Republic, MO. 65738-000 Dear Mr. Hancock dba: Clever Marketplace 5, LLC, The Christian County Board of Equalization discussed your properly assessment appeal and voted unanimously to retain your assessment. However, you may appeal your property assessment to the State Tax Commission with the following forms enclosed: • Instructions- Filling Out Complaint Forms • Complaint for Review ofAssessment Form • A pamphlet entitled "Property Tax Appeals Before the State Tax Commission ofMissouri. Thank you for bringing your appeal before the Christian County Board of Equalization. Sincerely, Ak-- diA# Kay Brown, Secretary to the Christian County Board of Equalization July 31,2014 Daniel Shepherd 1183 Joyce Boulevard, Suite 2 Fayetteville, AR 72703 RE: BOE Hearing Parcel Number: 11-0.2-03-000-000-002.018 Commercial Property: Embassy Apartments Location: 5612 North 17th Street, Ozark, Missouri 65721 Owned by: Skyscapes of Ozark, LLC, 2348 SW Topeka Blvd, Topeka Kansas 66611-1286 Dear Mr. Shepherd, The Christian County Board of Equalization discussed your property assessment appeal and voted unanimously to retain your assessment at $ 7,659,200.00. However, you may appeal your property assessment to the State Tax Commission with the following forms enclosed: • Instructions- Filling Out Complaint Forms • Complaint for Review ofAssessment Form • A pamphlet entitled "Property Tax Appeals Before the State Tax Commission ofMissouri. Thank you for bringing your appeal before the Christian County Board of Equalization. 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