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Based on the facts and exhibits presented, the Property Tax
Appeal Board hereby finds a reduction in the assessment of the
property as established by the Carroll County Board of Review is
warranted. The correct assessed valuation of the property is:
LAND: $ 46,667
IMPR.: $ 163,963
TOTAL: $ 210,630
Subject only to the State multiplier as applicable.
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PROPERTY TAX APPEAL BOARD'S DECISION
APPELLANT: Kathi & Ron Enzenbacher
DOCKET NO.: 04-01658.001-R-1
PARCEL NO.: 04-13-021-007
The parties of record before the Property Tax Appeal Board are
Kathi and Ron Enzenbacher, the appellants, by attorney Joanne P.
Elliott of Elliott & Associates, Des Plaines; and the Carroll
County Board of Review by attorneys David O. Edwards and
Christopher E. Sherer of Giffin, Winning, Cohen & Bodewes, P.C.,
The subject property consists of a contemporary style single
family dwelling that contains 2,696 square feet of living area.
The dwelling is approximately 4 years old. Features of the home
include a full finished basement, three fireplaces, central air
conditioning, and a two-car attached garage. Other features
include a two-car carport, a deck, a gazebo, a beach house and an
in-ground swimming pool. The improvements are located on a 1.26
acre lake front parcel along Lake Carroll, Freedom Township,
At the beginning of the hearing the parties to the appeal
stipulated to the qualifications of their respective appraisers
to give opinion testimony.
The appellants contend overvaluation as the basis of the appeal.
In support of this argument the appellants submitted an appraisal
prepared by real estate appraiser D. Joe Clarkson. Clarkson
estimated the subject property had a market value of $595,000 as
of January 30, 2004. Clarkson was called as the appellants'
witness. Clarkson testified he has appraised over 250 homes in
the Lake Carroll area. He personally inspected the subject
property and measured the dwelling using a tape measure and a
laser of the exterior dimensions to determine the home had 2,696
square feet with 2,174 square feet on the main floor and a loft
with approximately 521 square feet.