Board reduces assessed value for Creekside dental clinic after flood damage; sets building at $1.459 million

Lincoln County’s Board of Equalization approved a reduction in the 2025 assessed value for Creekside Associates LLC, a dental clinic at 1110 West Fifth Street in Canton, after the owner described extensive flood damage and temporary repairs.

Assessor staff said the 2025 assessment initially went out at $1,675,907 and recommended a downward adjustment based on the appellant’s description of missing finishes (damaged flooring and a broken hot water heater as of Nov. 1, 2024) and replacement of HVAC systems. Staff recommended lowering the structure value modestly to reflect unfinished rooms.

Appellant Lisa Logan told the board that flooding had reached basement and lower-level mechanical systems; a commercial HVAC rooftop unit had been replaced with temporary residential units and portions of main-floor offices had to be gutted to accommodate ducting. She said the clinic incurred roughly $40,000 in summer rental costs for portable HVAC units and removed built-in desks, cabinets and floor coverings in two main-floor offices; she provided photographs and a contractor quote.

After discussion, a motion (later clarified) set the land at $69,222 and the structure at $1,459,233, producing a new total assessed value of approximately $1,528,455. Commissioners cited the property’s unusual flood-related repairs and verified that assessor staff removed finishes and adjusted the building value; the board recorded the vote and directed the assessor to update records.

Votes at a glance: Motion to set building at $1,459,233 and land at $69,222 → Passed by roll call (motion carried).