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1993 04 19CHANHAS~N ~RD ~ EGUAL/ZRTZON ~ REUZEM SPECZAL HEETZNG APRTL 19, 1993 Hayor Chm£el called the meeting to order at 7:00 p.m. COUNCZLHEMi~F.,RS PRESENT: Hayor Chmiel, Councilman Senn, Councilman Hason, Councilman ~ling and Councilwoman Dockendorf ST~FF PRESENT: Don Ashworth, City Manager; Todd Gerhardt, Asst. City Hanager; Orl£n Shafer, Steve Just and Ann Wise, Carver County Assessors; and Larry Hiller, Hennepin County Assessor Hayor Chmiel: I'd like to say welcome, even under the circumstances. It's nice to see that we have people in Counci! chambers at least tonight. On Council evenings it's sort of sparse but it's nice to see that you're here. The meeting, the City Council sits as the Board of Equalization and Review and we're here to listen to the citizens to determine whether or not any comments regarding the estimated market value of your property. What I'd like to do is turn this over to Oon Ashworth, our City Hanager and hopefully we can have a review also from the County indicating. I might add tonight we won't be able to provide any comments to you regarding this: We'll listen to what it is. This will come back to the Council on Hay 10th with the recommendation back from the County. Now we do have that opportunity to .review what comments he has said as well and to request changes within providing that ts a, or there's a substantial ' margin that should be addressed. So with that I'd like to turn this over to Don Ashuorth. Don Ashworth: Thank you Hr. Hayor. First of all I would like to make sure, anyone wishing to speak this even[rig should sign the sheets.on this round table over here. Zf you would simply like to make your concerns know, there are sheets on the outside and if you'd fill those £n. [n either case, whether you wish to speak or you want to fill out a form, the Assessor will contact you and try to set up a time when he can come and visit your property and review lt. Again, as the Hayor mentioned, in all likelihood we will not be able to respond to your questions or concerns this evening but instead we'll ask the Assessor to look at those and provide us with a-written.response to those. The City Council on Hay lOth will have a copy of all of. the forms that you have filled out. They'll also have a copy of the Minutes from. this meeting. -So again, whether you wish to make your concerns known by speaking or-if.you wish to make them known in a written form, in either case the City Council. will have those on May lOth together with the response from the Assessor's Office.- It w~ll be on Hay 10th after looking at your concern, after reading the response-from.the assessor that the City Council, or Board of Equalizat£on.w£11-then act on each and every request individually...With that ! guess ! would ask the Assessor, Orlin sharer if he would rev£ew the assessment process that was used this past year and generally the assessment process itself. · : Hayor Chmiel: Orlin, if I could just interject Just before you make a statement. I've seen some people come in a little bit late. For those of you who want to come before the Council. and state your position, there's a sign-up 8oard of Equalization and Review - April 19, 1993 sheet right on that round table there. $o please sign up for that at this time if you uould like to. Orlin sharer: In regards to that sign-up sheet. Normally our procedure has been that we've taken you in the order that you sign up so if you want to speak, make sure you get your name on there. I'm Orlin sharer, the County Assessor for Carver County. Behind me is Steve Just, who works in the city of Chanhassen. Ann Wise sitting next to me also assesses for the city of Chanhassen and the gentleman right on Steve's left is Larry Hiller. He's the representative from Hennepin County. The city of Chanhassen does extend into Hennepin County a little bit so we always get Larry, or at least someone from Hennepin County to sit in on these meetings. Just a couple bits of information that is of interest to a few people, but probably not real important to any one individual and that's that the city of Chanhassen had approximately $34,898,200.00 worth of residential new construction last year. Now that's not our assessment process. That's just new construction. They had approximately $4,132,500.00 of commercial and industrial new construction. The County itself went up about $96,483,800.00 in new construction so you can readily see that Chanhassen was a big part of that and we dedicate a lot of time and a lot of effort to the assessment process in Chanhassen. The gentleman eluded to a percentage of increase. We do not take that tactic on most parcels that we assess. The parcels can be assessed every year. They must be viewed every 4 years. So we've been a little remiss in years past about viewing the properties and some of you readily know that the Assessor hasn't seen your property in 10 or 12 years. Haybe at your choice. When we were out all summer this past year assessing, we left door tags. Door hangers on the properties asking for you to contact our office and set up an appointment. Now I know that's, this meeting tonight some of you are here as a result of that. That we wish we could have gotten into your property. We didn't so the end result was an assessment that probably, or very likely could be unfair for what you actually have. Because we were guessing more or less at the interior of your property. We have measured the outside and we do have those numbers and we hope they're accurate. They're a lot better than they used to be. We viewed what, about 2,700 parcels total? Yeah. Roughly, between 2,700 and 2,800 parcels this year in the city of Chanhassen. So it's a fair sized job to do and we didn't zero in on any one location but we did cover a lot of the subdivisions that had been touch and go in years past. I think if you had canvased the city you would see that there were changes in value made across the entire city. Not anyone with Larry and not anyone's only your block or your house on your block or your subdivision but they were made across the entire city. We have a use of a computer now which enhances our operation and speeds the process up dramatically for us. We're being able to utilize it to a much fuller extent. We generally view all the sales of the property because that's what drives our numbers and if houses are selling for, just for instance $150,000.00 and we have those houses on for $130,000.00 or $125,000.00, we are charged with bringing those up to market. So we might bring some house up to $150,000.00. The next one might come to $140,000.00 or $145,000.00 or whatever but there are reasons that happens and that's not the computer's fault. That's the computer's wisdom that does that. It's a more objective way of calculating the numbers and establishing the value. We work very hard to establish the criteria that that computer looks at and the element of value that we place on each one of those items. Then we press the magic button, that computer does a lot of it. It still doesn't alleviate us from the responsibility though of doing the job and doing it well. So we Board of Equalization and Review - April 19, 1993 welcome you to this meeting. We don't discourage you from attending this meeting. We're not your adversary. We're actually your friend. We're work£ng for you on your side because we have to take the attitude that we want everyone to be treated fairly and equally. We want to establish a very fair value not only for you but for every one of your neighbors. And the end tax result is second nature. From our perspective it has no application but the tax result that you pay is a result of our work. We recognize that. We take responsibility for that. The tax itself and the tax extension rate is a function of the budget. I'd like to caution you that if you're going to speak with us tonight, not to spend a whole lot of time talking about your taxes or what they did. We're well aware of what your taxes did but it isn't solving your problem. If there's a value problem with your home, I would-encourage you to get at that problem. Let the Council or the Board members know what your problem is. If you have a general question, you can ask. We'll try to answer it immediately. If it's an information question, if all of us will remain halfway quiet, everyone can hear and it will probably answer a lot of questions before you actually get your chance to speak. I have really nothing much further. After listening to public comment, the meeting was adjourned unti! Hay 10, 1993 at 7:00. The following are the people who spoke at the Board of Equalization and Review meeting. Submitted by Don Ashworth City Hanager Prepared by Nann Opheim Board of Equalization and Review - April 19, 1993 i. Thomas Lobbe 50 Choctaw Circle ~?-ioi8 (w) R25.4200250 Assessed at $126,100.00. Purchased the home on December 31, 1992 for $1iO,O00.O0 and would like to see the assessment lowered to that price. Home needs major repairs with estimates approximating $70,000.00. Assessors Recommendation: Board's Action: 2. Ruth Callaquan 20 Basswood Circle Purchased lot in September for $38,000.00. Lot 12, Block 2, Kurvers Point and in 3 months it's been reassessed for $46,000.00. Assessors Recommendation: Board's Action: 3. Gary HcCaully 420 Pleasant View Road Assessed for '92 at $i19,000.00 after viewing the home. Assesment for '93 was $123,300.00. Questions whether they Assessor is doing their work. House 5 houses down just sold for $i10,000.00 that has larger square footage and is a brand new house. Assessor's Recommendation= Board's Action: 4. Robert Rudiman Owns property next to the shopping center at TH 41 and TH 7. Thinks property should be devalued because of shopping center, commercial property. Assessed value increased from $109,000.00 to $126,500.00 in one year which is more than 10~. Should have been here last year but wasn't available to do it. Assessor's Recommendation: Board's Action: Board of Equalization and Review - April 19, 1993 5. Randy & 3ennifer Koskey Murray Hill Road Bought house 2 years ago and assessment has gone up 64~ from '92 to '93. When compared to neighborhood, percentage change from '92 to '93 ranged from ?.4~ to 27~ increase so they feel their's at 64~ is extreme. Added a 3 season porch themselves. Haterials cost around $5,000.00. Assessor assessed porch at $10,000.00. Ooesn't have a problem as much with that as much as the 64~ on the entire home. Assessor's Recoamendation= Board's Action: Shari Harmel Hesse Farm Road Been in home for 2 years and when compared to neighborhood, their's is at least $40,000.00, and in some cases higher than the rest of the homes in the neighborhood. Hoses in neighborhood are. all the. same number of bedrooms. Some of the homes have pools they do not. Square footages are comparable and exteriors are the same so cannot understand criteria for deciding what the assessed value is. Only question the home value. Land value makes perfect sense to them. Have comparable market values and pictures of the home. Assessor's Recommendation: Board's Action: 7. Scott Diedrick guestion is more on the process of how assessment increases were done, and more a question of tax increases. Assessor explained that there's no correlation between the percentage of increase in assessment to the percentage of increase in taxes. Assessor's Recoaaendation: Board's Action: 8oard of Equalization and Review - April 19, 1993 8. Arthur & Ronelva Klmber 2820 Tanagers Lane 474-7576 R~5.5050060 Assessed valuation increased better than 12.5~. No structural changes, no modifications, no bui[t on decks, no garages or room rennovations s£nce 1965 and paid $20,500.00 for it at that time. Had lake access prlor to '83. Don't have lake access now, un[ess clty changes it's mind. Lake access lot is under water along with the road going to the access. Assessor's Recolle~datio~s: Board's Action: Alan Putnam 6285 Chaska Road 20.6~ increase in value with nothing done to house in the last 5 years to lncrease it other than put in a paved driveway for $1,000.00. The value increased by $23,000.00 thls last year. Think it's outrageous. The house needs several thousand dollars worth of br£ck work and siding work to repair water damage and to bring it up to what it was 3 or 4 years ago. As well as replace most of the windows because of water damage. Assessor's Recommendation: Board's Action: 10. Jacobson Per 2840 Tanagers Lane Didn't come last year with increase but it was a 25.5~ last year. This year increase went up another 5~, or $8,000.00. As far as tax bill is concerned, lt's a 52~ increase from last year to this year on taxes. 30 year old house with no improvements except Improving the deck. House Is valued at $144,000.00. Brand new in neighborhood recently sold for $160,000.00. Their home is 32 years old. Doesn't th£nk they're comparable. Assessor's Recommendation: Board's Action: Board of Equalization and Review - April 19, 1993 11. Bill Engelbretson 7120 Utica Lane R25.3000780 House is 23 years old now. Has got the original roof, which needs to be replaced. Siding is original and needs to be replaced. Furnace is making funny noises and will need to be replaced soon. 'Driveway went through another winter and cracked some more. It didn't apprec£ate Ls $~ this year, it depreciated and asked if the computer program had an age factor in it to take these things into account. Ooesn't think he could sell it for what it's appraised at. Assessor's Recomendatton: Board's ~ction: 12. Otto Hartung Timberwood Estates Two building lots which are unbutldable because the City won't issue building permits because the property ts wetlands. Would valuation lowered to zero on these two lots. Can't pay perpetual taxes on lots that have no value. Assessor's Recommendation: Board's RctLon: 13. Irving Raymond 7440 Chanhassen Road 934-4026 R25.8400030 Lived in same house for 39 years. Valuation Increased $34,000.00 a year ago, which he just didn't know what was happening until he got his tax statement this year. The taxes increased 89~' Hoved into the house on July 1, 1954. Lakeshore property. Highway 101. No garage. No blacktop driveway. No additions to the house. hsseesor's RecoaaendatLon: Board's Action: Board of Equalization and Review - April 19, 1993 i4. Dana Nicholson 474-4859 (H) zso-s~8 (w) R25.6150200 Moved in 10 months ago. Assessed value is actually less than what the mortgage company appraised but tax increase of 30~. County Assessor asked if they should review the home for a reassessment of value. He said he would like it reviewed. Aseessor's Recommendation: Board's Action: 15. Tim Rainey 6271 Hummingbird Road 474-1648 R25.2850020 Assessment increased to $131,900.00 in 1991 when kitchen was remodeled on a 37 year old house. Did most of the work himself and at that time he complained about the increase in taxes and was told that the value was at lOOX of the assessed value. This year it's gone up to $141,200.00 and being told the same thing today. Real estate values in neighborhood have not gone up. When ask about comparable prices on houses that have sold, the Assessor says there's nothing in his neighborhood that's comparable. Thinks Hurray Hill area got hit unfairly. Assessor's Recommendation: Board's Action: 16. Dean Wieber 6357 Oxbow Bend 844-3412 R25.8650190 Just moved into a house I year ago. If take purchase price, add landscaping that was done, need to add 28~ to that to get the assessed value that was on the notice. Asked what the sales ratio for residential single family. Orlin Shafer stated it was currently running at about 94.6%. Assessor's Recommendation: Board's Action: Board of Equalization and Review - April 19, 1993 17. Peter Brandt 7570 Dogwood Road 751-6022/470-4566 R25.8140020 Also submitted written letter. Purchased property about 3 years ago and then built home. [s questioning the value of-the land. As a result of subdivision, part of land was declared wet[and, trail easements taken,.and utility easements taken. So net acreage that can actualy be used for residential purposes, it's down to about 2.8 acres. Their land value is much higher than neighboring property. They've 6.2 acres of farm[and and then 3.8 acres that can be used for residential purposes. In talking with Orlin sharer, the farm[and is valued at between $2,S00.00 and $3,000.00 per acre which means on the top end talking about $18,600.00 of farmland. On the lake side, comparable property in neighborhood is anywhere from $60,000.00 up to about $1[0,000.00. Assessed value of land is at $204,000.00. SO if you add the farm[and piece together with the lakeshore piece, the price is very different than $~10,000.00 at the top end and $20,000.00 for farmland. Rssessor's Recoamendatton: Board's Action: i8. Hark Rogers 3851 Leslee Curve 470-0086/330-7608 R25.6150140 Also submitted written letter, guestion regarding sales ratio. When he was here in 1988, used figure .9, not .95 or .96 as their target. Both the Assessor and the Board members were aiming at .9. Asked if this was a new target figure. Orlin sharer indicated it was a result of the law that's been in effect for many years which stated market value. Assessment from '92 to '93 increased 5.l~. This year it's increased 9.9~. Home was built in 1957 and there's no comparison to the new ones built today. Economy's not increasing at lO~. His income isn't increasing at 10~. Not happy. Assessor's Recoaaendation: Board's action:. i9. Herbert J. Kask il5 Pleasant View Road 474-8673 Would like to know if the City Manager, Mayor and the City Council can all say that their assessments are at 95~ of the true market value. ~ssessor's Recommendation: Board's hctLon: Board of Equalization and Review - April 20. Oennls Clark Trunk Itighuay 41 Two parcels of land on Highway 41 between Hinnetonka Intermediate School and pond. Guestioning how Assessor is classifying the body of water property ls on. Doesn't thlnk it should be assessed as lakeshore. Orlin Shafer said he felt it was being assessed as a pond, not lakeshore. Also has an easement running through the property. Half of property is under water. Assessor's Recommendation= Board's Action: 21. John Schevenius 570 Pleasant View Road 474-2617 In 1991 when home was refinanced through the VA, assessment last year were 8~ above that value. This year they'll be about 17~ over that value. Oid start building garage last year, whlch is not yet qulte complete. Back in 1940 when he flrst lived there going to high school, Pleasant View Road was very quiet road, which it is not today. The property on the lake has decreased due to the traffic on Pleasant View Road. Assessor's Recommendation= Board's Action: 22. Herb Pfeffer 2850 Tanagers Lane 474-5028 Thinks something needs to be done about escalating taxes. Right now hls taxes are close to his mortgage payment. What's happening in Minnesota? What's happening in Chanhassen? Would thlnk with increase in tax base uith new industry and residential development in city, taxes would go down or at least stay the same. Wlthin last 2 years, 56.5~ increase in market value. Orlin Shafer asked if house should be reviewed and said it uas just reviewed last year. Assessor's Recommendation= Board's Action: 10 Board of Equalization and Review - April 19, 1993 The following are written comments to the Board of Equalization and Review: 23. Donald H. Oelke 6431 Yosemite Avenue 474-0171/441-6631 R25.0022700 Assessment increased from $92,000.00 for 1992 to $105,900.00 to $118,600.00 for 1994. Feels property has really depreciated because of property next door which the city has allowed to go unfinished on a building permit. Feel assessment should remain at $105,900.00 level until building permit is completed on neighbor's property. Assessor's Recommendation= Board's Action: 24. Hartha Heiberg R25.4810160 3941 Linden Circle 474-2466/835-3222 Assessment increased from $75,100.00 to $87,600.00 to $96,200.00 which is excessive. Assessor's Recommendation: Board's Action: 25. Douglas & Sherry Swanson 1780 Koehnen Circle 474-2027/933-1868 Value too high with house not completely finished (basement) and no improvements done. Assessor's Reco~endation: Board's Action= 26. Donald J. Dudycha Jr. 8347 Hitchell Road Eden Prairie, HN 55347 934-6558/935-1555(w) R25.2640020-9840 Deerbrook R25.2640010-9820 Oeerbrook Lot on 9840 Oeerbrook is unbuildable according to the City of Chanhassen and paid $5,000.00 for it on ~2/12/92. Paid $25,000.00 for lot at 9820 Beerbrook on 12/12/92. Assessor's Recossendatlon: Board's Action: 11 8oard of Equalization and Review - April 19, 1993 27. John R. Braden Jr. 502 Laredo Lane 934-o547/673-562o(w) Property is assessed higher than comparable homes in neighborhood. Assessor's Recommendation: Board's Action= 28. Timothy L. Rashheger 7870 Park Drive 474-2635/474-8100 (W) R25.1920020 Feel property ls assessed too hlgh and would property reviewed. Assessor's Recommendation= Board's Action= 29. Gary Carlson R25.7700070 3831 West 62nd Street 474-3354 Doesn't feel yearly increases in assessment are higher than inflation and the property is assessed higher than ~hat it could be sold for. Assessor's Recommendation= Board's Act£on: 30. Gary D. & Haureen G. Carlson R25.5080130 3831 West 62nd Street 474-3354 Home has been on the market at $129,000.00 for 1 1/2 years and hasn't sold. Assessor's Recommendation: Board's Action: 12 8oard of Equalization and Review - April 19, 1993 31. Hark Paulson R25.2620100 1321 Stratton Court 470-4475/368-134&(w) Assessment rose $10,000. /n 1992 and $23,500. /n 1993 and feel assessment of $164,800. is h/gher than 95~ of fa/r market value. Assessor's Reco~endatLon: Board's Act[on: 32. James D. Bennyhoff 3931 Leslee Curve 474-5118/473-9561(w) R25.6150070 House is 36 years old and is assessed h/gher than ne/ghborhood homes. Recent homes sales have been lower than expected and ne/ghbor'e house reduces value of this property. Assessor's Recoaaenclatlon: Board's Act/on: 33. Char 3eurissen 1421 Lake Susan Hills Dr. 368-4150/937-9750(w) R25.40200[0 Purchased home April 24, 1992 and value has not /ncreased./n one year by $10,300.00 from $104,900. to $115,200. Water problems in basement have not been fixed. (95~=$108,300.) Assessor's Recommendation: Board's Action: 34. Dan Ooenges R25.2730360 6518 Gray Fox Curve 949-2650/368-1174(w) Assessment increased from $108,000. to $128,400. /n one year wh/ch ks excessive. Assessor's Recomaendation= Board's Act/on= 13 Board of Equalization and Review - April 19, 1993 35. Janine & A1Afflitto R25.5500270 94 Olympic Circle 470-6371/376-7098 (J) 930-6291 (Al) No comment. Assessor's Recosmendation: Board's Action: 36. Stewart & Karen Reamer 1331Ashton Court 474-4481/932-9032(Karen) R25.6810020 No assessor v/sited property (no door hangers left). Rambler is 50 years old with no improvements in last 15 years. No s£milar houses in area since new development is going on all around property. Assessor's Recommendation: Board's Action: 37. Joan 5kallman R25.4810070 6590 Joshua Circle 474-0733 Assessment has increased $10,000. to $85,400. in 1992 and then to $98,300. in 1993 with no improvements other than interior and exterior paint£ng. Assessor's Recommendation: Board's Action: 38. Joseph & Adrienne Carrica 900 Homestead Lane 496-132~ Last year an agreement was reached to value the home at $192,600. which they are still protesting. Assessor's Recommendation: Board's Act[on: 14 Board of Equalization and Review - April 19, 1993 39. Daniel 3. Fundingsland R25.2000850 6870 Chaparral Lane 474-3482/474-2454 Ext. 127 Feels property should be assessed at $88,000. Assessor's Recomaendat/on= Board's Action: 40. Herbert F. Clasen 6351 Yosemite Avenue 474-8353 "Too high of valuation for one year." Assessor's Recommendation: Board's Action: 41. Charles F. & Vicki L. Anding R2S.48000ZO 6601 Hinnewashta Parkway 474-0916/829-2005/474-9116 3&.&~ increase since 1985. Overvalued because in flood zone, property adjoins association access, and road construction, i.e. yard/tree loss and nice new gray wall across street. Assessor's Recommendat/on: Board's Act/on: 42. Diane Corey 6805 Brule Circle 949-3149 Taxes are higher when compared to neighbors. Assessor's Recommendation: Board's Act/on: 15 Board of Equalization and Review - April 43. Donald J. Leivermann 7003 Cheyenne Trail Assessment £ncreased from $232,900 in 1992 to $262,100. in 1993. Purchased home in Hay, 1992 for $225,000. Feel fair assessment would be between $225,000. and $240,000. Assessor's Recommendation= Board's Action: 44. Hichelle Beddor c/o Julius C. Smith Suite 108, 7600 France Ave So. Edina, HN 55435 831-1788 R25.0025200 Assessment increased from $128,000. in 1991 to $137,800. in 1992 and then to $153,200. in 1993 without any improvements to the property. Assessor's Eecoaaendation= Board's Action= 45. David Beddor c/o Julius C. Smith Suite 108, 7600 France Ave So. Edina, HN 55435 831-1788 R25.2150070 Assessment has increased from $160,000. to $186,000. in last 2 years with no improvements to property. Assessor's Recommendation: Board's Action: 46. Frank Beddor Jr & Harilyn Beddor c/o Julius C. Smith suite 108, 7600 France Ave So. Edina, MN 55435 831-1788 R25.0020600 Assessment increased from $452,000. to $286,900 with the only improvement of a driveway. Assessor's Recommendation: Board's Action: 16 Board of Equalization and Review - April 19, 1993 47. Frank Beddor Jr. & Harilyn Beddor c/o Julius C. Smith Suite 108, 7600 France Ave So. Edina, MN 55435 831-1788 Objection is made to the following parcels for reasons stated at the hearing: R25.140010, 8700050, 8690130, 8690020-120, 870063, 8690080. Rssessor's Recommendation: Board's Action: 48. Melvin & Janet Babatz 1650 Lake Lucy Road Property assessment increased from $49,600. in 1992 to $57,600. in 1993 with no improvements to the house except the cost of paint. In 1994 the assessment increased another $5,300. assessor's Recommendation: Board' s Act ion: 49. Bruce & Tauna Swanson [n December, 1988 when purchased hose the assessment was $101,500. With no improvements made, it is now assessed at $122,400. Assessor's Recommendation= Board's Rct[on: 50. John P. a Jane Thielen 665 Pleasant View Road R25.6800010 House is 30 years old built on the north end of Lotus Lake. [n 1991 it was assessed at $111,300. In 1992 it increased to $13&,300. This year it is set at $150,100. with tbs only improvements sade of an asphalt driveway and new furnace. Rssessor's Recommendation: Board's Rctlon: 17 Board of Equalization and Revieu - April 19, 1993 S1. Gary L. Hiltbrand 6523 Gray Fox Curve Assessment increased from $112,100. to $119,800. in one year which is unreasonable. Assessor's Recommendation: Board's Action: 52. Robert & Linda Sathre 365 Pleasant View Road Assessment went from $170,900. in 1991 to $201,600. in 1992 and $212,800. in 1993 with no improvements. Assessor's Recommendation: Board's Action= 53. Arthur & Jane Partridge 6280 Hummingbird Road 474-4746 R25.5450050 Assessment increased from $125,400. to $139,800. in one year following an increase last year from $107,600. to $125,400. with no improvements. Assessor's Recommendation: Board's Act[on: 54. Robert & June Bauer 2700 Sandpiper Trail 474-4991 R25.5050150 Would property revlewed because it ls classified as property wlth lake access and the lake access is under water and not useable. Therefore no lake access. Assessor's Recommendation: Board' s Act ion: 18