The Marshall County Property Tax Assessment Board of Appeals heard county testimony in an appeal concerning property at 2560 Lake Avenue in Plymouth. The petitioner did not appear; county staff presented comparable sales and cost updates supporting the 2025 valuation.

Peter Paul of the Marshall County assessor’s office told the board he had identified comparable sales of roughly $6,075,000 and $8,175,000 from 2020 that are similar to the subject property. Using updated cost tables and the county’s valuation methods, Paul said the county calculated a 2025 total value in the neighborhood of $5,816,700 and recommended the stated 2025 assessment remain unchanged.

Paul said the cost‑table updates contributed to the increase from the prior year and that, considering the comparables even without aggressive time adjustments, the county believed the valuation to be appropriate for Jan. 1, 2025. With the petitioner absent, the county’s testimony and comparables comprise the hearing record, and the board closed the proceedings without a disposition recorded in the transcript.

No formal vote or written decision is shown in the transcript; the record includes county descriptions of comparable sales, the cost approach and the county’s rationale for retaining the 2025 value.