Donald Mackey did not appear for an administrative hearing before the Marshall County Property Tax Assessment Board of Appeals on Oct. 30, and county appraisers presented evidence in his absence recommending a reduced assessed value of $150,900 for the parcel at 110 South Main Street in Culver.

Edward Leary of the assessor's office testified that Mackey had submitted materials showing part of the building does not sit fully on his land and that a portion of the building's square footage is not fully usable by the owner. Using Mackey's square-foot figures, Leary said he applied a 10% obsolescence adjustment to reflect the lost usable area and recalculated a value of $150,900 for Jan. 1, 2025.

"Mister Mackey provided a lot of material here that's in the packet," Leary said, and after applying a 10% obsolescence he reported a resulting assessed value of $150,900. The petitioner did not contact the board to reschedule, and the hearing proceeded in his absence after staff confirmed the hearing notice had been delivered.

Board member Angie Snyder asked for clarification about the county's final number; county staff confirmed the recommended figure is $150,900 (the record contains a brief exchange clarifying whether that was $159,100 or $150,900). With no further testimony from the petitioner, the board concluded the proceedings.

The record indicates the county recommended the reduced valuation on the basis of the petitioner's submitted measurements and an obsolescence adjustment; the transcript does not show a separate formal vote or a written board order in the hearing record provided.