The Book

admin — Mon, 28 Apr 2014 18:54:46 +0000

“

“NONE DARE CALL IT

CORRUPTION”

A look at tax fraud in Williamson County

Research by Elisabeth Jo Abbott

2013/2014

PREFACE

While researching property tax records in the spring of 2013, in preparation for my appearance before the Williamson County Board of Review, ( protesting the non uniform taxation of my property ) I made a shocking discovery. Since it was not directly related to my case, I set it aside for further investigation, and proceeded through the hearing, and the subsequent paperwork filing for the Property Tax Appeal Board ( PTAB ). In July of 2013 after a discussion with my close friends, we explored the matter further by diligent research, inquiries, interviews, and supportive FOIA obtained documents.

What we found was deeply disturbing, and undeniably proven by certified documentation. While the evidence uncovered numerous facets of serious irregularities and inequity on multiple fronts, the common threads run directly through the Williamson County Courthouse, as well as the City of Marion, involving elected officials, and literally millions of taxpayer dollars .

When questioned in public meetings and presented with the mounting evidence, the Mayor and the entire City of Marion Council refused to provide answers, and created an ordinance limiting both the time and substance of speech allowed to the public, as well as ordering the Chief of Police to remove the dissenter, along with the threat of monetary fines.

When questioned in public meetings and presented with indisputable evidence, the Williamson County Commisioners also refused to provide answers, stating that there was “ not a shred of evidence of wrongdoing”. Ron Ellis stated that they “would hire Jeff Robinson all over again”. Brent Gentry actually thanked the media for “not running with this story”.

In the interest of brevity, this expository focuses on the outrageous, selective, and huge property tax discounts being handed out by and under the direction of the Williamson County Tax Assessor.

You may draw your own conclusions. It is your money.

BACKGROUND

These seriously questionable irregularities have happened over the past ten years (at least) against a backdrop of growth and development in Marion, Illinois. The municipal tool used to drive this growth has been Tax Incremental Financing (TIF) used in designated “blighted” areas as an incentive to developers. Properties located in a TIF district have a percentage of their real estate taxes apportioned to the TIF district, clearly listed as a “taxing body” on their property tax bills, along with schools, parks, airports, etc. The TIF monies are then disbursed by the county tax collector to the city for disbursement to developers as reimbursement for “cost eligible” expenses. By Illinois statute, TIF districts have a lifespan of 23 years, and can be extended by city ordinance to 35 years.

Marion Heights, LLC. ( MHLLC ) is listed on numerous property tax bills as a taxing body alongside schools, roads, and the airport. Clearly Marion Heights LLC. is not a taxing body. MHLLC is a private entity created by Douglas Bradley and Lynn Holmes etal. Among other things, Doug is a CPA, with established connections with the mayor, city engineer, council, county treasurer and tax assessor. ( And to quote him, “has lobbyists in Springfield”) Lynn has a “3 generation” well known construction business. The City of Marion created “Marion Heights TIF 1” in 2003 expressly for MHLLC. In addition to profiting from getting reimbursed with TIF funds for costs of land acquisitions and improvements, MHLLC also profits hugely from the subsequent sale of that land. In addition, MHLLC has been installed on those property tax bills as a taxing body to receive 99% of the tax monies for the life of the “TIF” after the sale . How did that happen? A phone call to Doug Bradley didn’t produce an explanation as to how MHLLC, a private entity, was able to get installed on county property tax bills as the recipient of those property taxes. The Williamson County Commissioners refused to provide satisfactory answers, and showed no inclinination to call for a state or federal investigation, stating that they see no wrongdoing here. ( view recorded public meetings )

Of these, 15 property tax bills alone ( listing MHLLC as a taxing body) raked in over one million property tax dollars just in 2012. MHLLC is allocated 99 % of the total tax collected. We have copies of ten years of tax bills for over 1200 pieces of property in affluent west Marion. MHLLC has been listed as a taxing body on tax bills since 2003. Literally millions of property tax dollars appear to have been hijacked over the recent past decade to MHLLC.

Williamson County Treasurer checks have been written directly to Marion Heights, LLC. out of the “taxing body” county bank account ending in # 5639. We have copies of those checks and copies of the Williamson County “taxing district” check disbursement registers showing the same for 7 years. We have copies of the Williamson County bank statements verifying the same. Marion Heights, LLC. received at least 4 checks a year from this county account. There are irregularities. Again, Marion Heights, LLC. is not a TIF district, yet the Williamson County Treasurer writes checks directly to them, bypassing the normal TIF channels. As evidence shows, when a county treasurer “new girl” wrote the MHLLC checks to the City of Marion instead, when issuing TIF checks, someone in the treasurer’s office “corrected” it back when she left, indicating it was not merely a typo. Marion’s other TIF districts receive separate county checks made out to the City of Marion, with specific TIF name as a line item.

The Williamson County TIF checks written to the City of Marion TIF districts are not directly deposited into the US BANK ILLINOIS FUNDS “ TIF account” set up for TIF funds by the CITY of Marion. City treasurer Steve Hale admitted that, but would not explain the circuitous route the TIF monies take before making it into that account. Again, this “accounting practice” raises serious questions including its legality in the handling of TIF monies. We have copies of 7 years of the City of Marion’s US BANK ILLINOIS FUND (TIF) account. It is a money market account, with very few paper checks written into or out of it ( a few huge checks to City of Marion Accounts Payable ). City of Marion Treasurer Steve Hale stated that the US BANK ILLINOIS FUNDS account was set up just for TIF district funds, and yet it offers zero transparency as to the actual trail of TIF dollars. The City of Marion is refusing to provide e-mail copies of the city’s bank account ending in #5898, which would provide information as to where the money is actually going.

The City of Marion seems to use City Ordinances as a tool to validate whatever decisions they decide to make regarding the TIF districts and the TIF funds in the closed door “executive sessions” meetings of the city council. Changes are numerous and frequent and irregular, as evidenced by the Williamson County file copies we have. ( It’s ok if they say it’s ok ) The deals made with developers in these ordinances and agreements raise serious questions as well. Broad interpretation of “cost eligible” expenses is allowed, including land acquisitions.

Huge irregularities exist in both the method of taxation and the fair cash value assessments made by the Williamson County Tax Assessor with regard to TIF developer’s properties in stark contrast to adjoining parcels owned by others. The volume of serious irregularities, and repeated patterns of the same, raise enormous questions as to the propriety of the cooperation and involvement by and between municipal offices and officials and the developers in the “good ol’ boys club” style. ( Civil rights issues raised deserve a book of their own here. ) There is neither time nor space here to list all the irregularities we have uncovered in connection to our research on the property tax assessments in West Marion alone. Developer names seem to be the common theme connecting those irregularities. We have not even had the time for complete review of all of the tax records we have collected to date. The seriously questionable irregularities contained in the following pages of this expository stem from only a small portion of those records.

The lack of accountability and transparency, arrogant dismissal of inquiries, and open contempt for the rights of the taxpayers displayed by city and county officials is astounding. We taxpayers have been defrauded of our expectations for fair and honest services. We are seriously alarmed at the lack of standard secure accounting controls with the handling of TIF property tax dollars by municipal officials.

None dare call it corruption….

INDEX … representing a total estimate of ONE MILLION DOLLARS*

* includes $ 50,000.00 added for continued year of 2013/2014 for A -J on this page only

A ) Marion Heights, LLC.

B ) James E. Zeller

C ) Marion Heights, LLC.

D ) Diederich Properties, Inc.

E ) MOBOR, LLC.

F ) Ronald E.Osman and Gary Mayer

G ) Newcomb Oil Co. LLC.

H ) Mr. and Mrs. Michael W. Absher

I ) David C. Arnold and Kimberly D. Arnold

J ) Loretta Abbott, Lorraine Ross, Elisabeth Abbott

All of these documents raise serious questions as to the conduct of public official Jeff Robinson in the discharge of his fiduciary duties as Williamson County Supervisor of Assessments. Along with the deprivation of substantial monies to this county over an extended period of time, his actions and inactions have violated and betrayed the public trust of the taxpayers for honest services by a county official. It appears that the systemic irregularities are closely tied to that of city and county officials, local TIF districts, and the developers.

INDEX continued… researched and added to above page one, in February of 2014

K ) Absher,LLC.

L ) AA Realty, LLC.

M ) Professional Properties, LLC.

N ) Douglas E. Hines

O ) Diederich Properties, Inc.

P ) Harry L. Crisp, II

Q ) Harry L. Crisp, II

R ) The Salvation Army

S ) Marion Discount, LLC.

T ) HC Development, LLC.

U ) Marion Heights, LLC.

V ) Marion Heights, LLC.

W ) Jill N. Crespi and Daron F. Absher

X ) Mack’s Auto Sales, Inc.

Y ) Delta Communications, LLC.

Z ) William Bryan Ziegler

EXTRA ) Marion of Illinois, LLC.

EXAMPLE: City of Marion TIF TAX

A ) Property sale / Marion Heights, LLC. from Wilda Purdom et al

( prolonged 4 year delay in assessment after a sale, then a 50% discount, followed by an questionable preferential farm assessment )

In April of 2006 Marion Heights, LLC. purchased approximately 30 acres of land from Wilda Purdom et al. This property was comprised of 43 parcels, the majority of which were in the Davcott Estates subdivision, and located on Morgan Avenue in Marion, Illinois approximately 800 feet from the planned on ramp to Interstate Highway 57.

( see documents referred to as Exhibit A )

P-TAX records show, and Wilda Purdom confirms, Marion Heights LLC. paid $ 600,000.00 for these parcels in a transaction handled by J. David Thompson Realty in April of 2006. Courthouse documents show a $ 625,000.00 mortgage recorded for the same date.
The 2005/2006 tax bills for all 43 parcels were changed to show Marion Heights LLC. as both the owner for 2005 and for the mailing address by the tax assessor’s office. The properties were not reassessed.
In August of 2006, Marion Heights, LLC. and the City of Marion formed the second TIF district for Marion Heights, LLC., including this property. Like the first Marion Heights LLC. TIF district agreement, 75% of the TIF property taxes are set aside for Marion Heights LLC. ( As of 2012, checks totaling 4million dollars have been written directly to Marion Heights LLC. by the Williamson County Treasurer but run through the City of Marion’s books and bank accounts, not indorsed.) No answers are given.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not assess any of the 43 parcels to reflect the purchase price for the tax year of 2006/2007, nor for the tax year of 2007/2008, nor for tax year of 2008/2009, nor for the tax year of 2009/2010.
In fact, of these, the largest 18.2 acre parcel ( PIN # 06-11-400-011), paying a total tax of $ 31.64 in 2005/2006, was reduced to only $ 9.58 for 2009/2010.
In May of 2009 Doug Bradley of Marion Heights, LLC. recorded a subdivision plat for these parcels named “Marion Heights Commercial Subdivision – Phase 1” signed by ( Williamson County Supervisor of Assessments ) Jeff Robinson on May 26, 2009.
In 2010 this commercial subdivision became the center of the highly acclaimed STAR BONDS DEVELOPMENT legislated in Springfield, giving this property every possible incentive for investors and commercial development.
In 2010, the Williamson County Tax Assessor then assessed these (now) 9 parcels for a total fair cash value of only $303,210.00 on the 2010/2011 property tax bills, ( reflecting roughly only ½ of the purchase price of $ 600,000.00 in 2006 ) for a total tax of only $ 6,582.66. In 2010 he also reclassified this entire property to “ 062” commercial subdivision.
In 2012 Marion Heights LLC. planted the property with soybeans. This appears to be the first year this property was cultivated or planted with anything.
In 2012, the tax assessor granted 8 of the 9 lots a preferential farmland assessment of “021” as the documents referred to as “ Exhibit A, FARM” will verify. This reduced the already half price taxes to a grand total of $ 83.20 for all of the 8 lots. ( $ 10.40 per lot regardless of the size, from 1 to 15 acres each. )
The requirements for obtaining the preferential farmland assessment for property taxes state that the property must have been used as a farm ( ie: plants in the ground ) for the previous 2 years. Numerous witnesses will testify that it was never planted before 2012. Google aerial photos also appear to rule out their unsubstantiated claims of winter wheat for 2010 and 2011. Winter wheat is vibrantly green and impossible to hide. This property is located on very heavily travelled Morgan Avenue and intently watched by the locals as it is the center of the highly touted STAR BONDS DEVELOPMENT.

The rough estimate for tax monies the county has been defrauded of onthis land transaction alone is approximately $100,000.00 to date.

B ) Property sale / James E. Zeller from Hiten Hospitality Inc.

( given a 70% discount immediately by tax assessor )

On January 9, 2008, James E. Zeller purchased property from Hiten Hospitality Inc. ( see documents referred to as Exhibit B )
Located on Halfway Road in Marion, Illinois, just west of Interstate 57, this property included about one third of the existing BEST INNS hotel building on 1.9 acres of largely vacant land, as verified by Google aerial photos.
According to P-TAX documents filed at the courthouse, the purchase price was $ 1,300,000.00.
Zeller then demolished the structure, and erected the Country Inn & Suites on the site.
The tax assessor issued the 2008/2009 tax bill for the now vacant land parcel for an assessment for full fair cash value of only $ 414,090.00, roughly a 70% discount from the actual purchase price. There were no improvements listed on the tax bill.
The subsequent tax bills reflect the addition of the new building, but the land remains valued at the 70% discount. ( approximately $ 900,000.00 below purchase price )
Worthy of note, in 2008 the percentage of tax dollars deflecting to TIF on this parcel skyrocketed from 15% to 80%, and now TIF is receiving 98% of the total property tax.

To date, the rough estimate of tax monies the county has been defrauded of on this transaction alone is approximately $ 112,000.00.

C. Property sale / Marion Heights,LLC. from Dianna Samples

( assessment after a sale receives 78% discount) ( double entry P-TAX forms and deeds fail to show up in assessments )

First problem:

In May of 2009, Marion Heights, LLC. purchased a 1 acre tract from Dianna Samples, a widow. This property is located at 2008 Morgan Avenue at the intersection with Shane Lane in Marion, Illinois just east of Interstate Highway 57. ( see documents referred to as Exhibit C )
Records state that $ 75,000.00 was the purchase price for not only this tract, but that the $ 75,000.00 purchase price included five additional lots across the street on the south side of Morgan Avenue.
Dianna Samples, a widow, has stated that she herself received $ 75,000.00 for her share alone, not counting some “$ 60,000.00 the children received” from Doug Bradley of Marion Heights, LLC. She also confirms that she sold the property ( PIN # 06-11-400-006 ) because her mobile home on that property was practically destroyed by the 2009 “straight line winds” storm that hit Marion hard in May of 2009.
Marion Heights LLC.’s managing partner Doug Bradley, a CPA, signed the PTAX-203 real estate transfer declaration stating that there were no mobile homes on this property, and that $ 75,000.00 was the full value paid.
On the 2009/2010 tax bill this one acre parcel ( PIN # 06-11-400-006 ) was assessed by the Williamson County Tax Assessor for a fair cash value of $ 35,619.00. The total assessed fair cash value of all six parcels in this transaction for 2009/2010 was only $ 55,914.00.
On the 2010/2011 tax bill for this one acre parcel, the Williamson County Tax Assessors Office removed the assessment for buildings and improvements completely, leaving the one acre parcel assessed at a fair cash value of only $ 9,660.00 despite the fact that the trailers and outbuildings were demolished by the May 2009 storm previous to the purchase date and verified as such on the P-TAX form.
In the Board of Review hearing in 2013, Jeff Robinson stated that this one acre parcel ( PIN 06-11-400-006 ) was “worthless” in his opinion “because of its size and its shape”. This, in spite of the fact that the owner/developer paid $75,000.00 for it, and has bought numerous lots on the same street throughout 2013 for $ 225,000.00 per acre.
The total assessed fair cash value for all of these 6 parcels for the 2011/2012 tax year was $ 30,204.00, roughly a 60% discount from the stated purchase price.

Second problem:

Driven by the persistent rumors surrounding the actual purchase price of these six parcels, a diligent research of courthouse records was initiated, and a critical piece of missing evidence was uncovered. In 2007, ( 2 years prior to the above purchase date ) Marion Heights LLC. purchased this exact same property ( same exact PIN numbers ) for a recorded purchase price of $ 60,000.00 from the children/heirs etal of the above named widow for their interests in the property, and filed the deed and P-TAX form at the courthouse. ( see documents in Exhibit C )
The tax assessor never reassessed these six properties, although the deed was recorded. Inexplicably, there is currently no record of this transaction’s purchase price of $ 60,000.00 on any of the property record cards for these six parcels in the tax assessor’s office.
As a result, the widow paid for all of the 2007 and 2008 property taxes.
The two purchase transactions two years apart by the exact same developer for the exact same properties were never added together by either the developer or the tax assessor.
The actual total purchase price for these six properties was $ 135,000.00
Based on the actual purchase price The Williamson County Tax Assessor gave these properties a 78% discount.

The rough estimate for tax monies the county has been defrauded on this ( these ) transaction(s) alone is approximately $ 7,500.00.

D ) Property sale / Diederich Properties, Inc. from James E. Zeller

( Given an immediate 70% discount by tax assessor )

In March of 2011, Diederich Properties, Inc. purchased a ½ acre vacant land parcel from James E. Zeller. ( see attached documents referred to as Exhibit D ) This prime commercial property is located on the southwest corner of the intersection of Halfway Road and Morgan Avenue in Marion, Illinois just west of Interstate Highway 57. ( right next to the Country Inn & Suites built by Zeller in “B” of this complaint record. )
Records show that the purchase price was $ 400,000.00 and the deed transaction papers confirm the same.
Diederich Properties, Inc. obtained a $ 600,000.00 building permit for and constructed a liquor store ( aka the Speakeasy ) on the land.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Assessor did not assess this property to reflect the purchase price of the land.
This property was assessed for the land fair cash value for the subsequent 2012/2013 tax year for only $ 118,890.00 , roughly a 70% discount from the actual purchase price.
The total tax assessment for the land only portion of this property for the 2012/2013 tax year was roughly $ 2,700.00.
Using the purchase price of $ 400,000.00 as of the sale date of March 2011 would have produced a tax assessment for the land only portion of this property for the 2012/2013 tax year of roughly $ 9,000.00.

The rough estimate of tax monies the county has been defrauded of on this transaction alone, in one year, is roughly $ 6,300.00.

E ) Property sale / MOBOR, LLC. from Richard Bursua

( property never reassessed to reflect purchase price after the sale )

In December of 2011, MOBOR LLC. ( Osman ) purchased five lots including a medical building from Dr. Richard Bursua. This property is located on North Russell Street in Marion, Illinois.
Courthouse records show that the purchase price was $ 600,000.00.
The assessed fair cash value for this property totaled $ 378,660.00 for the 2010/2011 tax year.
For the 2011/2012 tax year, the tax assessor did not reassess this property to reflect the purchase price of $ 600,000.00, even though the 2011/2012 tax bills were put into MOBOR, LLC.’s name.
The Williamson County Tax Assessor did not reassess this property for the 2012/2013 year either.
This failure to reassess this property due to recorded sale transaction equates to a roughly 40% discount on the taxes due for this property.

The rough estimate for tax monies the county has been defrauded of in this transaction alone is approximately $ 5,000.00.

F ) Unusual tax assessment shift between parcels absent any sale or physical change to property / Ronald E. Osman and Gary Mayer

In July of 2005, Ronald E. Osman ( City Of Marion attorney and a land developer ) and Gary Mayer ( auto dealership and golf course developer ) purchased a tract of land comprised of three tax parcels in Marion, Illinois from Stephen J. Pessin, Trustee of River Land Trust. ( see documents referred to as Exhibit F )
The property included the Blue Cross/Blue Shield building and is located on the corner of Skyline Drive and Route 13 on the west side of Marion.
Courthouse documents reflect a purchase price of $ 800,000.00 for this property, although court recorded mortgages filed on this property the same date reflect a much higher amount. (Two of the three parcels transferred ownership from a Wohlwend, but deeds were not readily uncovered.)
The assessed fair cash value for the 2005/2006 tax year totaled $ 1,313,319.00.
The Williamson County Tax Assessor did not reassess the property. In fact, the tax assessor never reassessed this property from 2005 through the 2010/2011 tax year.
In February of 2008, Osman and Mayer transferred the property into the name of one of their limited liability corporations. ( CERRADO, LLC. )
In March of 2008 the City of Marion entered into a twelve million dollar TIF district development agreement with Ronald E. Osman and Gary Mayer and created the SKYLINE TIF district for this property. This development agreement sets aside into a special account for the developer 75% of TIF funds, in this case, for Ronald E.Osman and Gary Mayer.

In 2011/2012 the Williamson County Tax Assessor inexplicably shifted the assessed value of one of the parcels ( PIN 06-15-101-001 from a fair cash value at $ 1,468,020.00 to a fair cash value of $ 566,553.00 ), and shifted the assessed value of another of the parcels ( PIN 06-15-101-004 from fair cash value of $ 102,240.00 to a fair cash value of $ 574,962.00 ) and shifted the assessed value of the remaining parcel ( PIN 06-15-101-002 from a fair cash value of $ 60,150.00 to a fair cash value of $ 78,105.00 ). This effectively reduced the total assessed fair cash value of the property to only $ 1,219,620.00 for the 2011/2012 tax year.
As Google aerial photos verify, there do not appear to be any physical changes in the property in 2011.. The large building was still in place.
However, the percentage of tax monies deflecting to TIF skyrockets from a very negligible 1% to 55% on one parcel and to an unexplained 84% on another in both the 2011/2012 and the 2012/2013 tax bills.
In 2013 the huge Blue Cross/Blue Shield building has been demolished. A new frontage road is in the works and Route 13 has been widened to six lanes by IDOT.

Outside of the obvious, ( school district being cut from $ 18,000.00 in tax revenue down to $ 9,000.00 in tax revenue from this highly unusual and unexplained shifting of fair cash value assessments by the tax assessor for this developer’s property ) the total damage to the taxpayers of Williamson County is unclear.

G ) Property sale / Newcomb Oil Co. LLC. from Wolohan Lumber Co.

( immediately given a 55% discount )

On October 30, 2006 Newcomb Oil Co. LLC. purchased 1.49 acres of vacant land from Wolohan Lumber Company. This property is located on the northeast corner of New Route 13 and Halfway Road just west of the Interstate 57 south bound off ramp. (see documents referred to as Exhibit G)
Courthouse records show that Newcomb Oil Co. LLC. paid Wolohan Lumber Co. $ 1,185,000.00for this prime commercial parcel.
The tax assessor put the 2006/2007 tax bill immediately into the name of Newcomb Oil Co. LLC. and created the new parcel identification number for it as this was a split parcel sale. However, the tax assessor did not assess this property to reflect the purchase price of $ 1,185,000.00 as shown on the real estate transfer tax stamp on the recorded deed.
Instead, the Williamson County Tax Assessor assessed this vacant property for only $ 508,350.00 as its full fair cash value. This equates to a roughly 55% discount.
By 2008/2009 tax year, Newcomb Oil Co. LLC. had a gas station constructed on the site. The 2008/2009 tax bill reflects a full cash value of $ 1,409,250.00, however the land only portion retained its 55% discount off of the purchase price, rising slightly from now being paved.

Based on the purchase price of $ 1,185,000.00 in 2006, the rough estimate of tax monies this county has been defrauded of on this transaction is approximately $ 96,000.00 to date.

Notes: Newcomb Oil Co LLC.

From 2007/2008 until the 2010/2011 tax bill, this property was not in a TIF district. ( Marion’s Unit 2 school district received $ 19,068.74 of the total tax collected on the 2008/2009 tax bill )

On the 2010/2011 tax bill, the property is inducted into Marion’s 1st TIF District, as a result of an amendment to Marion’s 1^st TIF district, with over 95% of the real estate tax now being deflected into that TIF account. ( By law, only amounts of property tax increases on improvements AFTER a property is placed in a TIF district can be allocated to a TIF fund )( The Marion Unit 2 school district received only $ 710.16 on the 2010/2011 tax bill )

How is that allowed ?

H ) Property sale / Mr. & Mrs. Michael W. Absher

from Robert D. & Ginger Fisher

( never reassessed, given roughly 45 % discount )

In February 2007, Mr. and Mrs. Michael W. Absher signed a contract for deed to purchase a 18 acre estate with lake from Robert D. and Ginger Fisher.( see documents referred to as Exhibit H )
On July 12, 2011 the deed, signed and dated February 2007, was recorded with transfer of title at the courthouse.
Courthouse records show the purchase price was $ 953,000.00.
The Williamson County Tax Assessor changed the 2011/2012 tax bill to show Mr. & Mrs. Michael W. Absher as both the owner and the mailing address.
The 2011/2012 tax bill shows full fair cash value as only $557,046.00.
The 2012/2013 tax bill has the full fair cash value at only $ 556,500.00.
The tax assessor never reassessed this property to reflect the purchase price, as is the normal and expected practice after a sale of property.

The rough estimate of tax monies the county has been defrauded of on this transaction alone ( based on the July 2011 transfer ) is approximately $ 9,300.00.

I ) Property sale / David C. Arnold and Kimberly D. Arnold from Richard E Robinson and Nancy A. Robinson

( never reassessed, equating an immediate 40% discount )

In August of 2007, David C. Arnold and Kimberly D. Arnold purchased a luxurious 5.83 acre lake/vineyard estate from Richard E. Robinson and Nancy A. Robinson. This property is comprised of 2 tax parcels, with the bulk of the land and estate on the first. ( PIN 10-35-400-003 ) ( see documents referred to as Exhibit I )
The Robinson estate was listed for 1.4 million at the time according to local realtors. The Arnolds apparently traded a home in the Morningside subdivision of Marion valued around $ 350,000.00 to the Robinsons along with taking out a mortgage for $ 700,000.00. The mortgage is dated same date of the sale, as well as of both deeds.
Courthouse documents show the total sale price as $ 700,000.00.
The tax bills were changed to reflect the new ownerships by the tax assessor for the 2007/2008 tax year.
However, the tax assessor never reassessed this lake estate property to reflect the actual purchase price.
The tax assessor assessed the lake/vineyard/estate ( PIN #10-35-400-003 ) on the 2007/2008 tax bill for a fair cash value of only $ 575,220.00.
Five years later, the 2012/2013 tax bill for this property is assessed at a fair cash value of only $ 585,573.00.
While the exact purchase price is unclear, it is obvious that it was in excess of $ 1,000,000.00, and likely $ 1,200,000.00.
Based on a fair estimate of $ 1,200,000.00, the tax would be about $ 26,600.00 per year plus increases.

The rough estimate of tax monies the county has been defrauded of on this transaction alone is approximately $ 70,000.00.

IN STARK and DISCRIMINATORY CONTRAST:

J ) Property sale/ Nafru Enterprises from Abbott/Ross

( remaining land owned by family for 28 years, and without being sold, is arbitrarily assessed 134 times more than its previous assessment ) ( in the interest of full disclosure, Elisabeth Abbott is one of the Abbott owners here with 11 % )

In December of 2011, Nafru Enterprises purchased 2 acres of the 13.4 acre Abbott/Ross tract. This 2 acre parcel is located on Shane Lane north of Morgan Avenue in Marion, Illinois, just east of Interstate Highway 57, and physically adjacent to the land in A and C outlined in this complaint.
Records show that the purchase price was $ 450,000.00 and deed transaction papers confirm the same. ( see documents referred to as Exhibit J )
The Williamson County Assessor assessed the fair cash value of this 2 acre (seller financed) parcel sold to Nafru Enterprises at $ 454,000.00 on the 2012/2013 tax bill with a total tax due of $ 10,711.16, as is the normal expected assessment requirement.
Jeff Robinson admitted that he then personally pulled the records for the remaining unsold 11.4 acres of the Abbott/Ross property and, in an inexcusable departure from normal procedure, reassessed it at $ 225,000.00 per acre for the 2012/2013 tax year, using the purchase price per acre of the adjacent 2 acre sale to Nafru Enterprises.
The Abbott/Ross property fair cash value assessment for the 2011/2012 tax year had been $ 19,014.00, with a total tax due for the 2011/2012 tax year of only $ 416.24. It was as yet uncleared farmland, in transition, due to the new interstate interchange for Morgan Avenue.

The Abbott/Ross property owners had rejected insultingly low offers via the Star Bonds Developers and the Illinois Department of Transportation in 2010/2011 and filed a Formal Title VI Complaint to the Federal Highway Administration on the enormous and well documented discrimination against them as minority ( Portuguese ) women by the City of Marion, the Illinois Department of Transportation, and others in August of 2012.
The Abbott/Ross property owners retained an attorney and successfully appealed this outrageous tax assessment by Jeff Robinson in March of 2013 at the county level in a Williamson County Board of Review hearing. The case is currently appealed to the Illinois PTAB for complete adjudication.
Had Jeff Robinson succeeded in this outrageous misuse of power in his non uniform assessment of the Abbott/Ross property, the “fair cash value” of their remaining unsold 11.4 acres after the 2 acre sale to Nafru Enterprises would have been $ 2,565,000.00 with a total tax due for the 2012/2013 tax year of roughly $ 55,383.00. ***
The punitive taxes Jeff Robinson assessed the Abbott/Ross property owners with amounted to 134 TIMES the previous year’s assessment, going from a fair cash value of $ 19,014.00 in 2011 to $ 2,565,000.00 in 2012.

Notes: Abbott/Ross property

*** As attached documents will show, after the Illinois Department of Transportation (IDOT) take of 8.71 acres from the initial 22.95 acres in 2007, the Abbott/Ross women still owned 14.2 acres. The county tax assessors inserted an incorrect 9.33 acres after the 2007 IDOT take, and even after the 2011 sale of 2 acres to Nafru Enterprises, calculated only 7.33 acres remained. Their subsequent assessment of $ 225,000.00 per acre was even then mathematically incorrect.

K ) Property sale / Absher, LLC from Robert D. and Ginger Fisher

( given a 30 % immediate discount after sale )

In February of 2007, Absher, LLC. purchased auto dealership properties from Robert D. and Ginger Fisher. This prime property is located on the southeast corner of Interstate 57 and Illinois New Route 13 in Marion, Illinois, and is comprised of six tax parcels.
P-TAX records show that the purchase price was $ 6,000,000.00. ( see documents referred to as Exhibit K )
The Williamson County Assessor’s office immediately changed the ownership and mailing addresses of all six parcels to Absher, LLC.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Assessor did not reassess any of the six parcels to reflect the six million dollar purchase price for the following tax year of 2007/2008.
The Williamson County Assessor never reassessed these six parcels to reflect the purchase price for the subsequent tax years of 2008/2009, 2009/2010, 2010/2011, 2011/2012, 2012/2013, or even 2013/2014.
These six parcels have only shown the county wide incremental increases, as though it had not sold.
The six parcels were assessed for the 2006/2007 tax year for a total fair cash value of $ 3,840,570.00 The total fair cash value for all six parcels for the tax year of 2012/2013 was still only $ 4,140,795.00.

The rough estimate for tax monies the county taxpayers have been defrauded of on this land transaction alone is approximately $ 305,000.00.

L ) Property sale / AA Realty LLC. from Foley Sweitzer Motor Sales, Inc.

( given a 20% discount after a sale by failure to assess )

In December of 2011, AA Realty, LLC. ( Absher, Arnold) purchased an auto dealership property. This prime commercial property is comprised of two tax parcels and is located on the northwest corner of Interstate 57 and Illinois New Route 13 in Marion, Illinois.
Courthouse records confirm that the purchase price was $ 5,000,000.00. ( see documents referred to as Exhibit L )
The Williamson County Assessor’s office immediately changed both the owner name and the mailing address on the 2011/2012 tax bill records, but did not reassess the parcels.
The total assessed fair cash value for these two parcels was $ 3,883,062.00 for the 2011/2012 tax year.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess these two parcels for the following tax year of 2012/2013 to reflect the purchase price of $ 5,000,000.00.

The rough estimate for tax monies the county taxpayers have been defrauded of in one year on this transaction alone is approximately $ 26,000.00.

M ) Property sale / Christopher K. and Dianne M. Klein from Wayland Sims.

( given a $ 100,000.00 immediate discount after sale )

In September of 2011, Christopher K. and Dianne M. Klein purchased a half acre parcel of vacant land from Wayland Sims. This prime commercial property is located near the intersection of East Outer Drive and Williamson County Parkway just north of Illinois New Route 13 and just west of Interstate 57 in Marion, Illinois.
P-TAX records confirm that the purchase price was $ 300,000.00. ( see documents referred to as Exhibit M )
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not assess this newly created land parcel to reflect the actual purchase price of $ 300,000.00.
The Williamson County Tax Assessor gave an immediate 33% discount and assessed this prime commercial real estate at only $ 200,000.00 fair cash value for the land only portion on the 2012/2013 year tax bill.

The rough estimate of monies the county taxpayers have been defrauded of in two years on this transaction alone is approximately $ 4,700.00.

N ) Property sale / Douglas E Hines from Mildred King as guardian of the estate of Velsie McInturff, a disabled person.

( property never assessed, at all, after a sale )

In October of 2009, Attorney Douglas E. Hines purchased six lots ( approximately one acre combined total ) from Mildred King, 82 years of age, who was the guardian of the estate of Velsie McInturff, 98 years of age, who had been placed in a nursing home.**This property is located in a TIF district just south of Morgan Avenue in Marion Illinois on the east side of Interstate 57. These parcels are in the same neighborhood as the nine acre parcel Douglas E Hines owned and had valued at $225,000.00 per acre.
P-TAX records confirm that the total purchase price for the two land parcels, comprised of six lots, was $ 26,500.00. ( see documents referred to as Exhibit N )
The Williamson County Tax Assessor immediately changed the owner’s name and mailing address to that of Douglas E. Hines for the 2009/2010 tax year, but did not reassesss these parcels to reflect the actual purchase price, then, or since. ( area TIF reconfiguration plans were in progress )
In fact, the total fair cash value of these two parcels has been reduced from the total fair cash value of$ 13,203.00 for the 2009/2010 tax year, to a total fair cash value of only $ 11,970.00 for the 2012/2013 tax year.

The rough estimate of the tax monies the county taxpayers have been defrauded of in this transaction is approximately $ 1,300.00.

** Both of these elderly women passed away in 2011.

O ) Property sale / Diederich Properties, Inc. from Illinois Centre Group, LLC.

( given nearly a 30% discount after a sale )

In September of 2010, Diederich Properties, Inc. purchased 2.24 acres of vacant land from Illinois Centre Group, LLC. in Marion, Illinois. This was a newly created tax parcel, as it was split from a larger tract. This prime commercial property is located on Williamson County Parkway near the Illinois Centre Mall and the Kokopelli Golf Course in Marion, Illinois.
P-TAX records confirm that the purchase price was $ 200,000.00. ( see documents referred to as Exhibit O )
The Williamson County Tax Assessor created a new tax PIN# for this parcel.
However the Williamson County tax Assessor did not assess this parcel to reflect its actual purchase price as the obvious fair cash value for the following tax years of 2011/2012, 2012/2013 or 2013/2014.
Instead, the Williamson County Tax Assessor gave this developer’s parcel a nearly 30 % discount with a total fair cash value assessment of only $ 144,180.00.

The rough estimate of tax monies the county taxpayers have been defrauded of on this transaction to date is approximately $ 3,900.00.

P ) Property sale / Harry L Crisp, II and Rosemary Crisp from John Peter Yacup and Jennifer Leigh Yacup.

( property never reassessed after a sale, given huge discount )

In September of 1995, Harry L. Crisp, II and Rosemary Crisp ( owners of Pepsi-Cola Bottling Plant, etc. ) purchased a parcel of land ( near their larger lake estate) with a 10 year old 1426 sq. ft. home with finished basement, brick porch and decks at the Lake of Egypt, south of Marion, Illinois.
P-TAX records confirm that the purchase price was $ 275,000.00. ( see documents referred to as Exhibit P )
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess this parcel to reflect the actual purchase price, aka fair cash value, for the following tax year of 1996/1997.
In fact, the Williamson County Tax Assessor has never reassessed this parcel to reflect its actual purchase price.
In eighteen years the fair cash value of this parcel has risen only nominally from remodel improvements and those nominal tax increases incurred county wide.
In 1998, the fair cash value showed only $ 171,450.00. ( three years after the sale.) By 2004 it had crept up to only $ 210,600.00. ( nine years after the sale )
This property’s fair cash value is assessed at only $ 320,000.00 for the 2012/3013 tax year.

The rough estimate of tax monies the county taxpayers have been defrauded of on this transaction alone is approximately $ 42,000.00.

Q ) Property sale / Harry L Crisp, II and Rosemary Crisp from Glenn Tripp and Iragene Tripp

( property never reassessed after a sale )

In July of 1995, Harry L. Crisp, II and Rosemary Crisp purchased two lots at the Lake of Egypt from Glenn and Iragene Tripp. These two lots are adjacent to properties owned by the Crisps in the Lake of Egypt subdivision, just south of Marion, Illinois.
P-TAX records confirm that the total purchase price for these vacant lots was $ 130,000.00. ( see documents referred to as Exhibit Q )
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess these two lakefront lots to reflect the purchase price for the following tax year.
In fact the Williamson County Tax Assessor has never reassessed these two lakefront lots to reflect their actual purchase price in the eighteen years since the Crisps paid $ 130,000.00 in 1995.
Records show a combined total fair cash value assessment of only $ 58,000.00 for the 1994/1995 tax year.
By the 2003/2004 tax bill,( eight years later ) the combined total fair cash value for these lots had only crept up to $ 86,757.00.
By the 2012/2013 tax bill, ( eighteen years after the sale ) the combined total fair cash value was only at $ 105,000.00. ( still $ 25,000.00 under the 1995 purchase price. )

The rough estimate for tax monies defrauded the county taxpayers for this transaction is approximately $ 29,000.00.

R ) Property sale / The Salvation Army from Zeller Properties, Inc.

( given a 30 % discount after a sale )

In February of 2005, The Salvation Army, an Illinois corporation, purchased five vacant land parcels from Zeller Properties, Inc. This prime commercial property is located on Illinois Route 37 ( Court Street ) between Illinois New Route 13 and Main Street in Marion Illinois. The older building housing the Sullivan Electric business was razed in 2004.
P-TAX records confirm that the total purchase price for these five parcels was $ 308,000.00. ( see documents referred to as Exhibit R )
The Williamson County Tax Assessor did not reassess these five parcels to reflect the true and actual sale price, aka fair cash value, for the following tax year as is the normal and expected assessment requirement.
In fact, the Williamson County Tax Assessor never did reassess these parcels up to and including the year the properties sold again in 2011. ( see “ Z” of this index for further failure to assess this same property after subsequent sales )
The total combined fair cash value assessments of these parcels was only $ 210,558.00 for the 2005/2006 tax year.
By the 2010/2011 tax year the total combined fair cash value had crept up to only $ 235,380.00, still $ 72,620.00 under the actual purchase price.

The rough estimate of tax monies the county taxpayers have been defrauded of on this transaction alone is approximately $ 16,000.00.

S ) Property sale / Marion Discount LLC, a Delaware corporation from FD Marion Illinois 800 West Main LLC, an Illinois LLC., from Mack’s Auto Sales, Inc.

( $ 347,272.00 discounted on the published 2013/2014 tax bill )

In August of 2012, Macks Auto Sales, Inc. sold the corner part of the prime commercial corner lots on the northwest corner of Illinois Route 37 ( Court Street) and West Main Street in Marion, Illinois to FD Marion Illinois 800 West Main, LLC. ( property directly across from the new CVS pharmacy )
P-TAX records confirm the total purchase price for ( only part of ) these five parcels was $ 325,000.00. ( see documents referred to as Exhibit S )
In August of 2012, FD Marion Illinois 800 West Main, LLC. ( aka the Family Dollar Store ) took out a mortgage for $ 881,250.00 and began constructing the new facility.
In February of 2013, the building was finished and the new Family Dollar Store was open for business.
The Williamson County Tax Assessor created four new tax parcels for this transaction, with two for FD Marion 800 West Main, LLC. and two for Janes Properties, Inc. ( Mack Janes , who originally owned all of, and retained part of his property in the sale to FD Marion 800 West Main, LLC. in August of 2012. See # I above, as Mack Janes placed the remainder of the Macks Auto Sales, Inc. property into Janes Properties, Inc. in the interim.)
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess this property to reflect the obvious and actual fair cash land value, aka purchase price of $ 325,000.00, for the vacant land for the 2013/2014 tax year.
The Williamson County Tax Assessor assessed the combined total fair cash land value of this property for the 2013/2014 tax year as only $ 202,480.00.

In addition, the Williamson County Tax Assessor assessed the finished building at a total fair cash value of $ 929,150.00. He then picked up only six months of that for the 2013/2014 tax year, ( $ 464,580.00 ) even though the building was obviously competed and open for business in February of 2013.
Accordingly, the fair cash value assessment for the building, based on nine months, should have been $ 696,862.00 for the 2013/2014 tax year. Adding the purchase price of the land, $ 325,000.00 makes a total fair cash value assessment for the 3013/2014 tax year of $ 1,021,862.00. *
Instead, the Williamson County Tax Assessor has assessed this property’s total fair cash value for the 2013/2014 tax year for only $ 674,590.00.
The Williamson County Tax Assessor has given this property a discount of $ 347,272.00 for the 2013/2014 tax year.

The rough estimate of tax monies the county has been defrauded of for the 2013/2014 tax year alone is approximately $ 8,000.00.

* In September of 2013, FD Marion Illinois 800 West Main LLC. sold the property to Marion Discount, LLC., a Delaware limited liability company. P-TAX records confirm that the total purchase price for this September of 2013 sale was $ 1,473,984.00. See documents included in Exhibit S.

T ) Property sale / HC Development, LLC. from Ramsey Furniture, Inc.

( given a $ 500,000.00 discount by failing to assess )

In January of 2007, HC Development, LLC. purchased a large store building located on the north side of New Route 13 ( frontage road ) in Carterville, Illinois from Ramseys Furniture, Inc. ( locally aka Dushell’s Furniture.)
P-TAX records confirm that the total purchase price for these three tax parcels was $ 1,100,000.00. ( see documents referred to as Exhibit T )
The large structure’s interior had been stripped “to the bare bones” before the time of the sale.
HC Development, LLC. procured two mortgages dated the same day of the sale both recorded on this property. One for $1,100,000.00 and the second for $ 500,000.00, presumably for the cost of remodeling the stripped interior of the building.
At any rate, the Williamson County Tax Assessor failed to reassess this property to reflect its actual fair cash value based on the purchase price and the required complete interior renovation not only for the following tax year but all of the subsequent years to date.
The property currently houses numerous businesses, strip mall style.

The rough estimate of tax monies the county taxpayers have been defrauded of on this transaction to date is approximately $ 70,000.00.

U ) Property sale/ Marion Heights, LLC. from Edward Leon Billingsley and Mary Janis Billingsley

( given $ 213,802.00 discount by failure to assess )

In June of 2012, Marion Heights, LLC. purchased approximately one acre of land from Edward Leon and Mary Janis Billingsley. This property was comprised of four lots on two tax parcels located on Stanford Street just south of Morgan Avenue in Marion, Illinois.
P-TAX records confirm that the total purchase price was $ 225,000.00 as shown by the two deeds in this transaction. ( see documents referred to as Exhibit U )
The Williamson County Tax Assessor immediately changed both the owner’s name and the mailing address on both of the tax parcels for the tax year of 2011/2012, but did not reassess this property to reflect the actual purchase price.
The combined total assessed fair cash value for this property was only $ 11,298.00 for the 2012/2013 tax year.
In an inexcusable departure from the normal and expected assessment requirements the Williamson County Tax Assessor did not reassess this property for the following tax year of 2013/2014 according to the published assessments changes for Williamson County.

The rough estimate of tax monies the county taxpayers have been defrauded of on this transaction alone is approximately $ 5,000.00.

V ) Property sale / Marion Heights LLC. from Susan Kay Emery

( given a $ 263,253.00 discount by failure to assess )

In August of 2012, Marion Heights, LLC. purchased approximately 1.5 acres of land from Susan Kay Emery. This property is located on the south side of Morgan Avenue near the northbound Interstate 57 off ramp currently under construction in Marion, Illinois.
P-TAX records confirm that the purchase price for these parcels was $ 285,000.00. ( see documents referred to as Exhibit V )
The Williamson County Tax Assessor changed both the owner’s name and mailing address to that of Marion Heights, LLC. for the following 2012/2013 tax year for all of these tax parcels.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess these tax parcels to reflect the actual purchase price for the 2013/2014 tax year, according to courthouse files and the published assessment changes for Williamson County.
Interestingly, all of these parcels were in the City of Marion’s First TIF District until 2011 when the Marion Heights II TIF district was amended, and 3 of these tax parcels were removed from the much older, but still active, First TIF District, and inducted into the newer Marion Heights II TIF District. The fourth tax parcel in this transaction was split between the TIF districts, creating two new tax parcels. The Marion Heights II TIF District is named after, and was created for, the same developer who purchased this 1.5 acres.

The rough estimate of the tax monies the county taxpayers have been defrauded of on this transaction alone is $ 6,200.00.

W ) Property sale / Jill N. Crespi and Daron F. Absher from Robert Brent Gentry and Anita Lynn Gentry.

( property never reassessed after a sale )

In December of 2005, Jill N. Crespi and Daron F. Absher purchased a 1974 sq. ft. home, built in 1999, from Robert Brent Gentry and Anita Lynn Gentry. This brickfront property is located at 1016 Meadowlark Drive in Carterville, Illinois.
Robert Brent Gentry is also known as Brent Gentry, an elected county official, one of the three Williamson County Commissioners.
P-TAX records confirm that the purchase price for this property was $ 206,000.00. ( see documents referred to as Exhibit W )
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess this property to reflect the actual purchase price, aka fair cash value, for the following 2006/2007 tax year.
In fact, the Williamson County Tax Assessor did not reassess this property for the subsequent tax years of 2007/2008, 2008/2009, 2009/2010, 2010/2011, 2011/2012, 2012/2013, nor for the current 2013/2014 tax year.

***

The rough estimate of tax monies the county has been defrauded of in this transaction alone is approximately $ 5,200.00.

X ) Property sale/ Mack’s Auto Sales from Elizabeth Ragland Boyle

( given an immediate unexplained huge discount, then inexplicably discounted again the same year new City of Marion HUB TIF District is created )

In June of 2005, Mack’s Auto Sales purchased a 4 acre tax parcel from Elizabeth Ragland Boyle. This prime commercial propertyislocated at 914 West Main Street in Marion, Illinois.
P-TAX records confirm that the purchase price was $ 425,000.00. Property record cards also confirm that this sale was not an “arms length transaction”. ( see documents referred to as Exhibit X )
Courthouse records further show that there are two large commercial buildings on the paved property. The first is approximately 18,000 sq. ft. and was built in 1969, including two later additions and improvements . ( in 1973 and 1991 ) It housed Mack’s Super Foods for several years, and currently houses the busy “ Borowiak’s IGA” grocery supermarket.
Courthouse records show that the second commercial building located on this tax parcel is approximately 7,800 sq.ft. and was built in 1987. It housed the Hook’s Drugstore for years, and is currently leased to a thriving Christian bookstore called “Handfuls on Purpose”.
This property is located on the north side of West Main Street in Marion directly across from the City of Marion’s new multi million dollar project, “Lazy River Recreation Center,” currently under construction. The property is certainly not economically obsolete or disadvantaged.
The fair cash value assessment of this large 4 acre property with the two commercial buildings was $ 1,340,112.00 on the 2005/2006 year tax bill, also the year of the non arms length purchase.
The Williamson County Tax Assessor, Jeff Robinson, would provide no answers when asked why this prime commercial property received two huge tax reductions in 2006 and 2010.
The Williamson County Tax Assessor inexplicably reduced the fair cash value of this property to $ 824,160.00 for the 2006/2007 tax year.
The Williamson County Tax Assessor further reduced the fair cash value of this property to only $ 671,280.00 for the 2010/2011 tax year after a Board of Review Hearing. Williamson County Commissioners were not available for comment or answers as to why.
Interesting to note that in 2010 the new City of Marion Hub TIF District was created, and this property was included. Clearly, the lower the EAV tax base is at the inception of the TIF, the greater the opportunity for that TIF district to siphon off future tax revenue on that property.
The large commercial buildings on this property are 44 and 26 years old respectively, and appear to be in the expected condition, and obviously are both in use and producing income. As mentioned, both buildings house active businesses.
Using a very conservative $ 50.00 per sq. ft. cost approach would set a cost value of $ 900,000.00 on the supermarket building, and a cost value of $ 390,000.00 on the bookstore building, for a combined total of $ 1,290,000.00. Figure in a liberal 50% depreciation factor, ( $ 25.00 per sq. ft. ) and you have a current combined fair cash value of $ 645,000.00 for the commercial buildings. Add a conservative $ 20,000.00 for paving and the ( very low ) 2012 land value assessment of $ 330,480.00 for the 4 acres and you have a lowest possible total fair cash value assessment of $ 995,480.00.
Arguably, a very conservative fair cash value of $ 995,480.00 for the 2013/2014 tax year is plausible and supportive with facts. ( compare to the $ 1,340,112.00 value for the 2005/2006 tax year )

The rough low estimate of tax monies the county taxpayers have been defrauded of on this property alone in eight years is approximately $ 45,000.00…………likely much higher.

Y ) Property sale / Delta Communications, LLC. from Cerrado, LLC.

( given an immediate $ 382,910.00 discount from a $ 440,000.00 sale )

On October 20, 2010 the City of Marion passed Ordinance # 2330 accepting the dedication of the newly created subdivision platted as the “ CLEARWAVE COMMUNICATIONS COMMERCIAL” to the City of Marion, Illinois. This 3.142 acre subdivision was comprised of a total of only two lots. Jeff Robinson approved the subdivision plat, signed, and recorded it.
On October 29, 2010, Cerrado LLC. ( Osman and Mayer etal ) sold Lot #2 to Delta Communications, LLC. ( the recipient of a 31 million dollar federal contract award )
P-TAX records confirm that the purchase price was $ 440,000.00. ( see documents referred to as Exhibit Y )
There was a 19 year old building ( previously a “Golf Warehouse”) on the property at the time of the sale, assessed with improvements at a fair cash value of $ 115,680.00 on the 2010/2011 tax bill.
Delta Communications, LLC. obtained a $ 560,000.00 building permit in March of 2011, razed the old building, and built a new one specifically for their fiber optic cable installing business.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not reassess this property to reflect the actual purchase price, aka its fair cash value.
Instead, the Williamson County Tax Assessor assessed the land value at only $ 57,090.00, and the new building for $ 400,370.00. Clearly, the fair cash value assessment should have been the actual purchase price of $ 440,000.00, plus the new building assessment of $ 400,370.00, for a total of $ 840,370.00.

The rough estimate of tax monies defrauded the county taxpayers on this transaction alone is approximately $ 18,000.00.

Z ) Property sale / William Brian Ziegler and Robyn Dale Ziegler from The Salvation Army

( given a reduced assessment, and then never assessed for new building construction, an estimated $ 500,000.00 discount )

In August of 2011, William Brian Ziegler and Robyn Dale Ziegler purchased five vacant land parcels from The Salvation Army, an Illinois Corporation. This prime commercial property is located on North Court Street, aka Illinois Route 37, in Marion, Illinois.
Property record cards record the purchase price as only $ 150,000.00, less than half of the purchase price six years earlier.( see example “R” in this expository ) ( see documents referred to as Exhibit Z )
William Brian Ziegler is the owner of Clarida & Ziegler Engineering , and along with Glen Clarida, serves as the City of Marion’s engineer. Clarida & Ziegler Engineering provides the vast majority of all engineering services for the City of Marion, IDOT, and Williamson County.
Example “R” of this expository outlines the failure of the Williamson County Tax Assessor to reassess this same property in the previous 2005 sale as well, to reflect the actual purchase price. The property was included in the City of Marion’s new Hub TIF District in 2010.
For this transaction, the Williamson County Tax Assessor reduced the ( already questionable ) fair cash value assessment of $ 235,380.00 from the 2010/2011 tax year, to a fair cash value assessment of only $ 155,508.00 for the 2011/2012 tax year.
The Williamson County Tax Assessor immediately changed the owner’s name and mailing address on all five tax bills for the 2011/2012 tax year.

In March of 2012, William Brian Ziegler took out a $ 633,420.00 mortgage and began construction of a large commercial building on the northern part of this property. It currently houses the thriving Clarida & Ziegler Engineering firm.
In an inexcusable departure from the normal and expected assessment requirements, the Williamson County Tax Assessor did not assess this property for the new construction for either the 2012/2013 tax year, or the 2013/2014 tax year according to the required published assessment changes for Williamson County, as well as property record files at the courthouse.
Based on above mortgage information ( as well as the large brand new brickfaced commercial building now on this property ) a conservative estimate of the fair cash value assessment for this building would be $ 500,000.00.

The rough estimate of tax monies the county taxpayers have been defrauded of on this transaction alone for non assessment of the new building is, at least, approximately $ 12,000.00.

EXTRA ) Marion of Illinois, LLC. / City of Marion

( here we have a 51,000 sq. ft. medical building playing “musical properties” on city land )

In May of 2000, a land lease agreement was entered into by the City of Marion and Marion of Illinois, LLC. for the construction of a large 51,000 sq.ft. commercial building for use by the Wisconsin Physicians Service Insurance Corporation.
In May of 2000, a “Subordination, Non- Disturbance and Attornment Agreement was signed by and between Associated Commercial Mortgage, Inc. (lender) and Marion of Illinois, LLC. (borrower) and Wisconsin Physicians Service Insurance Corporation ( tenant ) attaching a 12.7786 acre piece of a 46.45 acre parcel PIN # 06-17-200-026, owned by the City of Marion ( lessor ).
In May of 2000, Marion of Illinois, LLC. signed, and the City of Marion executed, a $ 4,800,000.00 mortgage with Associated Commercial Mortgage, Inc. with Mayor Robert L. Butler signing for the city , and Attorney Thomas Jilot signing for a Robert A. Blettner for Marion of Illinois, LLC.
This $ 4,800,000.00 mortgage was secured by the 12.7786 acre part of a 46.45 acre tract of land owned by the City of Marion, which is shown as PIN # 06-17-200-026, along with all improvements.
In 2001, a 51,000 sq. ft. commercial building was constructed on the site, PIN # 06-17-200-026, located in the Robert L. Butler Industrial Park on the west side of Marion, just south of Illinois New Route 13, in Marion, Illinois.

In June of 2003, the City of Marion deeded to Marion of Illinois, LLC. two strips of land adjacent and west of the 51,000 sq. ft. building totaling 7.64 acres and described as parking parcels #1 and #2. The deed was prepared by the City of Marion Clerk, Elizabeth J. Strobel. The deed was signed by Mayor Robert L. Butler and Elizabeth J. Strobel, with an attached plat of survey by Clarida Engineering of Marion, and recorded at the Williamson County Courthouse. These two parking parcels are now identified as PIN # 06-17-200-025.
In July of 2005, an Amendment to Mortgage Security Agreement and Financing Statement was filed at the Williamson County Courthouse and signed by and between the Lender, Associated Bank, National Association and the Borrower, Marion of Illinois, LLC. and also executed by the City of Marion, subjecting the fee interests of the City of Marion to that of the Lender’s, Associated Bank, National Association.
A second amendment was signed and filed by the same parties in September of 2013.
The 51,000 sq. ft. building financed by this mortgage by Marion of Illinois, LLC. and leased in a ten year lease with two five year options agreement to Wisconsin Physicians Service Insurance Corporation is absolutely located on PIN # 06-17-200-026, which by all apparent accounts is owned by the City of Marion. ( see Williamson County GIS photo in Exhibit )
However, for some unknown reason this building has been taxed on a completely different, adjacent, and vacant 21.01 acre land tract also owned by the City of Marion, PIN # 06-17-400-012, and the bills sent to The Blettner Group and shown paid, for the tax years ( earliest I was able to procure copies of ) of 2004/2005, 2005/2006, 2006/2007, and 2007/2008.
The 51,000 sq. ft. building continued to be taxed on PIN # 06-17-400-012 for the tax years from 2008/2009, 2009/2010, 2010/2011, and 2011/2012, but the tax bill recipient and mailing address were changed without explanation to Marion of Illinois, LLC.

The 51,000 sq. ft. building incorrectly listed as on PIN # 06-17-400-012 for all these years has enjoyed the tax benefits of an “enterprise zone” the entire time. The “enterprise zone” benefit disappeared for the 2012/2013 tax year.
For the tax year of 2012/2013, the building was taken off of the tax bill for PIN # 06-17-400-012 and transferred to PIN # 06-17-200-026 for the first time ( which is actually the land it sits on ) and the recipient’s name on the tax bill for 06-17-200-026 was changed to Marion of Illinois, LLC. for the first time.
PIN # 06-17-200-026 had been tax free and had been in the name of the City of Marion from 2005 through the 2011/2012 tax year.
There is no recorded deed showing Marion of Illinois, LLC. as the owner of PIN # 06-17-200-026. ( see #6 above – Marion of Illinois, LLC. was only deeded the two parking parcels aka PIN # 06-17-200-025. )
PIN # 06-17-200-026 showed it was taxed for a total fair cash value of $ 6,731,628.00 for the 2012/2013 tax year and that a total of $ 146,988.70 in taxes was paid.
PIN # 06-17-400-012 on the other hand, went back to zero taxes, and the recipient is now the City of Marion.
The published changes listed in the Marion Daily Republican newspaper for the 2013/2014 tax bills show that now at least part of PIN # 06-17-200-026 ( that’s the one the 51,000 sq. ft. building sits on ) in the name of the City of Marion now has a reduced assessment of $ 5,550,420.00.

This type of tax parcel manipulation for what appears to be either huge enterprise zone tax abatement benefits, or just plain incompetence by the City of Marion and the Williamson County Tax Assessor leave the taxpayers at risk, and defrauds the taxpayers of trust for honest services by their government officials.

EXAMPLE of what appears to be TAX ASSESSMENT MANIPULATION for the CITY of MARION’S HUB TIF DISTRICT funds )

In February of 2010, the City of Marion sold a vacant land parcel to Jones Bros. Properties, LLC., a Kentucky Limited Liability Company. ( see documents referred to as “ EXAMPLE: City of Marion TIF TAX )
This 2 acre piece of prime commercial property is located on West Main Street in Marion, Illinois. It is directly between the new $ 2,346,563.00 “CVS Pharmacy” and the City of Marion’s new multi million dollar project currently under construction aka the “Lazy River Recreation Center”.
City of Marion Attorney Steve Green prepared the deed signed by City of Marion Mayor Robert L. Butler showing the purchase price as “for and in consideration of $ 90,000.00 and other valuable consideration in hand paid”. The deed was recorded at the Williamson County Courthouse.
The Williamson County Tax Assessor then created a new PIN # 06-13-454-013 for this 2 acre parcel as it was a split from other tax parcels.
The Williamson County Tax Assessor entered the sale price as $ 90,000.00 on the sales analysis record sheet in the property record card files for this property for December of 2009.
The PIN # 06-13-454-013 property record card, however, shows a full fair cash land value of $ 271,810.00. Inexplicably, the land was assessed for $ 450,000.00 for the 2010/2011 tax year, with the new large commercial building assessed at a fair cash value of $ 1,242,270.00. ( The property was only taxed for the building for four months of the year, or $ 414,090.00.)
The total fair cash assessment for this property for the 2010/ 2011 tax year

was $ 865,020.00, with 86.463 % diverted to the Marion Hub TIF.

The assessed total fair cash value for this property for the 2012/2013 tax year was $ 1,723,677.00, with 93.207% being diverted to the Marion HubTIF.

As only $ 1,200,000.00 was mortgaged to finance the improvements on this property, and since the building permit was taken out for only $ 1,343,122.00 for the same, it is glaringly obvious that the math just doesn’t add up. The tax assessment of $ 450,000.00 for the land does not reflect the $ 90,000.00 inferred by the deed or the low figure apparently used as the EAV tax base for the TIF district. It raises the question of manipulation of the EAV tax base assessment figure for this property, and/ or the tax assessments, in order to increase the amount of property taxes being siphoned off into the City of Marion’s Hub TIF’s fund.

The courthouse records show that the property was sold again in July of 2013 to STORE MASTER FUNDING III, LLC. a Delaware limited liability company, for $ 1,297,860.00. ( ???? )

Examples like this one destroy the taxpayers’ trust in city and county government, and defrauds them of their expectations for fair and honest services by public officials.

It is common knowledge that, by law, only the increases in property taxes from improvements after the EAV tax base is established upon creation of a TIF district, are to be allocated ( siphoned off ) into that TIF fund.

This example raises huge questions with both the property tax assessments and the execution of the state laws of Illinois for the TIF districts.

The taxpayers certainly deserve a full investigation into the City of Marion’s books and financial records, with particular focus on the numerous TIF districts.

It is equally imperative that an immediate and thorough investigation is called for in the Williamson County Courthouse, beginning with the Williamson County Tax Assessor’s Office.

From the evidence outlined here, it appears that these seriously questionable irregularities are both pandemic and systemic, depriving our schools of desperately needed funds, and are causing unnecessary property tax increases for the property owners of Williamson County.

NOTES:

Figures calculated in these examples are rough estimates only, but should be within reasonable margins of error.
Mistakes, if any, are not intentional.
Sources include documents available to the public and from courthouse.
These examples represent findings from a very small area of this county.
The patterns and connections established are undeniable.
The common denominator appears to be the Williamson County Tax Assessor.
The same developer names appear repeatedly in the separate examples, and are often connected to each other.
The City of Marion is refusing to provide reasonable e-mail copies of financial records which would allow the taxpayers to see exactly where, and to whom, their tax money is going. Enormous concerns have been raised with regard to the TIF district funds and the outrageous irregularities uncovered already.
Jeff Robinson’s salary is (50%) reimbursed to the county by the State of Illinois. He was recently appointed to the Enterprise Zone Board, which is where “they” decide which properties get “tax free” buildings.
Please join the call for immediate state and federal investigations.

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