The Marshall County Property Tax Assessment Board of Appeals heard county testimony in the absence of the petitioner for an appeal concerning a commercial property at 1224 South Michigan Street in Plymouth.

County witness Peter Paul explained the property houses multiple businesses (an Edward Jones office, a beauty shop and a gravestone business) and that the cost approach produced the lowest of three valuation approaches the county used for Jan. 1, 2025. Paul told the board the county calculated a cost‑based value the record shows as approximately $1.957 million for Jan. 1, 2025 (spoken as “$1.95 7” in the transcript) and that, using the petitioner‑provided rent figures, a simple income approach produced an estimated value near $211,000 for the rented portions.

Paul also noted the property sold in 2024 for $255,000, up from the prior sale in 2018 for about $212,050, which the county used in considering market indications. The county concluded the cost approach provided the controlling valuation for the subject property and recommended holding the 2025 value as stated.

Angie Snyder and board members asked no further questions and the board closed the hearing in the petitioner’s absence. The transcript contains no final board ruling or vote in this matter.

Because the petitioner did not appear, the record consists of county appraisal testimony, stated sale history, and the county’s valuation rationale for Jan. 1, 2025.