Personal Property Committee Report

A Personal Property Committee meeting was scheduled on September 21, 2005 at 9:00 a.m. at the Butler County Courthouse. Committee members that attended were: Debby Butler, Sharon Konda, Mary Jo Kirkendall and Sandra Drake. Agenda items that were discussed were:

1.    Butler County Watercraft Appraisal Clerk found pages and information that was missing out of the new 2006 ABOS Blue Book Marine Guides. Examples are page # 982 was omitted and when she was looking for information on a 1995 Ray-Craft Boat, that year was not included among the other years. We had to call ABOS to get the data faxed to us.

2.    Towers were discussed to make sure that everyone was assessing them under the commercial class. It was also mentioned that the FCC# that is assigned to a tower stays with that tower even if it sells to another individual. One of the members shared a web site (fcc.gov) that she found was a good tool in looking up towers that are over 200 feet. 

3.    We discussed businesses that never return a rendition but always pays there taxes with a 50% filing penalty. The group discussed that the Counties should audit those business or see about acquiring asset records/depreciation schedules with a listing showing fully depreciated equipment to make sure all equipment is being reported.

4.    A question came up about Powered Parachutes, since they do not have an aircraft registration number, are they taxable and how do you pick them up. We discussed that 'yes' they are taxable and some airports will give you a list if you ask for one. Then the question was asked how do you value them? We will check with PVD.

5.    Minimum values were discussed, we talked on how it may be best if counties that surround each other meet and set minimum values that work best for them so each neighboring county would be consistent with each other. Setting a state wide minimum values would not be feasible due to how market values differ from county to county. 

Meeting was adjourned.