Shelly Hakkovic, representing HACC Properties, filed appeals for two vacant parcels in Plymouth (appeal numbers 50019250500014 and 50019250500015). The parcels are on Winding Oak Drive and Hillcrest Avenue. The Marshall County assessor’s office told the board it removed the developer’s discount after the lots were transferred in June 2024 to buyers who were not the original developer; the office therefore did not apply the developer’s discount for the Jan. 1, 2025 assessment date.

County staff said the parcels had been held at developer-discounted valuations in prior years while owned by the original subdivision developer, but that the discount is not appropriate following the June 2024 transfers. The county reviewed comparables submitted by the petitioner and concluded those comparables were not location-equivalent, citing examples such as Lake Latonka lots that cannot be built on and therefore are not comparable for development-value purposes.

The county informed the board it will hold the current valuations for both parcels for the Jan. 1, 2025 assessment date. Angie Snyder asked questions; no additional documentation from the petitioner was recorded on the transcript. The board proceeded with the hearings and concluded the proceedings on the record; the transcript does not show a separate board vote reversing the assessor’s position.