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Board reduces valuation on Hodge remnant after county labels it unbuildable
Summary
Taxpayer Derek and Karen Hodge appealed assessments on two small parcels. County staff recommended and the board accepted a 75% unbuildable reduction on a 1.4-acre remnant and kept other parcel values after offering the taxpayers options to combine parcels or apply for use-value farm status.
Derek and Karen Hodge appealed valuations on two adjoining parcels near Olive Branch and East Lawyers Road, telling the Board of Equalization that one 1.4-acre remnant is steep, in floodplain and has no road frontage or practical access, making it effectively unusable.
Hodge said the remnant was created when a neighbor drilled a well on what had been contiguous land; he described the lot as a 30-foot drop with creek, no ingress suitable for building and frequent contact with…
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