George Tsakopoulos and Drousoula Tsakopoulos - Page 9




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          Real Estate Taxes Paid in 1995 for Calvine 120/140                          
               In the late 1960s, petitioner purchased two properties                 
          identified as Calvine 120 and Calvine 140 (Calvine 120/140).6               
          When he purchased Calvine 120/140, a dairy and two houses were              
          located on the properties.  Petitioner continued to rent Calvine            
          120/140 to the same tenant.  At the time of purchase, Calvine               
          120/140 was zoned for agricultural and residential development              
          purposes.  Petitioner purchased Calvine 120/140 for income                  
          purposes.                                                                   
               In 1975, the County condemned the dairy farm because cow               
          urine caused problems with a nearby stream, so petitioner used              
          Calvine 120/140 as a cow pasture.  The County did not fix the               
          drainage on Calvine 120/140; therefore, petitioner could not                
          develop these properties.                                                   
               In 1982, the County changed the zoning for Calvine 120/140             
          to light industrial.  In 1992, the County again changed the                 
          zoning to special planned development (SPA).  The SPA zoning                
          allowed only certain areas of Calvine 120/140 to be zoned as                
          commercial, residential, and recreational.  Petitioner did not              
          advocate the zoning changes.  In 1995, however, petitioner                  
          attempted to change the zoning from SPA to residential because              


               6  Calvine 120 consisted of approximately 120 acres at                 
          Calvine Road, and Calvine 140 consisted of approximately 140                
          acres at Calvine Road.                                                      






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