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Docusign Envelope ID:76E95FD4-D4F3-4FC2-A789-88A3F05FFCB8 <br /> Property Identification: <br /> Property Owner Greg Bohlen Appellant(if different) <br /> Property Address Business Personal Parcel ID or Abstract 3222308 <br /> Property located at 7203 <br /> Union Grove Church Road <br /> Statement of Appeal: Request compromise the discovery penalties in total amount. <br /> Current Assessed Value N/A County Opinion Applied statutory listing <br /> penalties <br /> Time of Hearing 9:26 AM Appellant Opinion Request compromise of taxes in <br /> the amount of$146.52 <br /> County Representative Christy Carden Board Decision No compromise granted <br /> Evidence submitted by the appellant: <br /> • Appellant stated that the process (meaning an audit by our office)took more than two years to <br /> complete and during this time the audit was incorrect and had to be adjusted several times and <br /> was not final until recently.Assessing a penalty for an adjudicated appeal is not reasonable. <br /> Evidence submitted by the county representative: <br /> • Union Grove Farm came to our department's attention in February 2023. Our audit vendor <br /> CTSI conducts audits for unlisted businesses in our county. We had them start an audit in May <br /> 2024. During this audit it was discovered there were three businesses. Greg Bohlen short term <br /> rentals (Airbnb), Union Grove Farm, and Union Grove Distillery. This particular account is the <br /> value for short-term rentals furnishings. Due to limited cost data on rental furnishings our <br /> office has adopted a standard 5%of value of the dwelling to capture for personal property. <br /> • Main House 2023 &2024 dwelling only value 627,000 5%=31,350 <br /> Guest House 2023 &2024 dwelling only value 50,800 5%=2,540 <br /> Cabin 2024 dwelling-only value 31,000 5%= 1,550 <br /> • These are value information purposes only. The discovery penalties are: <br /> 2023: $75.65 (20%) <br /> 2024: $40.53 (10%) <br /> 2025: $30.34(10%) <br /> • Greg came into the office January 29, 2026 to leave payment less the discovery penalties. The <br /> check was short by$25.08 in taxes so the 2025 bill still has a balance remaining. <br /> 2023 Paid Less Penalties <br /> 2024 Paid Less Penalties <br /> 2025 Less Penalties Balance $25.08 <br /> • Appellant's Appeal Letter <br /> • Bills 2023-2025 <br /> Motion of the Board Other: Deny appeal for penalty forgiveness <br /> Made the motion Leon Meyers <br /> Seconded the motion Shannon Julian <br /> 7 <br />