County urges dismissal of Plaza Partners’ appeal for 660 Forest Place, cites late filing and documentation discrepancies

At a Nov. 18 Marshall County administrative hearing, county assessor staff urged the board to find an appeal for 660 Forest Place (parcel 502116104630000014) defective because it was received after the June 15 filing deadline. County staff said the appeal packet included a Form 138 notice of defect and that the county had not received the 2025 income workups it typically expects from the petitioner.

The county described the filing sequence and contended the original submission the petitioner claimed to have mailed before the deadline has never been received by the county. "The bottom line is...the original filing that he claims to have sent prior to the due date has never been received," county staff said. The county therefore argued the petition is defective due to timeliness and asked the board to uphold that defect finding.

County staff also reviewed valuation history for the property, noting prior income-and-expense workups and a prior settlement for the 2024 valuation that the county had applied to the 2025 record. Staff reported discrepancies between income statements submitted in different years and raised questions about a 2022 refinance and associated appraisal figures, saying an $861,000 refinance appears inconsistent with an $83,000 appraisal figure in the record.

The county asked the board to find the petition defective; the transcript records county testimony and the board’s closure of proceedings but does not show a final board finding or formal order on the defect claim.