06-18-2001 - Laserfiche WebLink

Commission Minutes--June 18, 2001 2298 ,,-- MOTION, passed Mr. Wieland moved and Mrs. Schneider seconded that the Reuben Richter assessment for property located at 2601 Northwood Drive, in Reed Township, be set at $136,000, as recommended by the County Director of Equalization. Motion carried unanimously. MOTION, passed Mr. Wieland moved and Mr. Wagner seconded that the Nahir Munoz assessment for property located at 2508 Northwood Drive, in Reed Township, be set at $200,000, as recommended by the County Director of Equalization. Motion carried unanimously. Mr. Klein reviewed the assessment of Ronald Rekken since the last board meeting, and he recommends denying the appeal. He said it appears the property has been under-assessed for a number of years, and the Warren Township Board reviewed all residential properties and raised the valuations to more realistic levels. Mr. Meyer asked if Mr. Rekken, or anyone representing him, was present at today's meeting. No one addressed the board at this time. MOTION, passed Mr. Wagner moved and Mrs. Schneider seconded to deny the appeal of Ronald Rekken for property located in Warren Township. Motion carried unanimously. -- The next appeal is by Bob Schmitz for rural outbuildings in Kinyon Township. Mr. Klein further reviewed this property after the last meeting and provided additional information for the board. He said it appears the property consists of 40 acres, instead of 48.87, as reported at the June 4th meeting. Some adjustments need to be made on the assessment roll due to road right-of- way and a drainage ditch. Of the 40 acres, Mr. Klein said 32.8 acres is being cash-rented. He received an IRS Schedule F, 'Profit or Loss from Farming' form for the year 2000, however, Mr. Schmitz has not complied with the request for Schedule F forms for the last 4 years and a breakdown of the sales on the said form. Mr. Klein said he does not believe the taxpayer has met the burden of proof that the outbuildings are being used for farm purposes, and he recommends denying the appeal. Also, Mr. Klein stated he is recommending that the County Auditor add a new stable/arena (Lester building) to the tax rolls under the omitted property procedures listed in State statutes because that building is not listed on the tax rolls. Birch Burdick, State's Attorney, said he had a conversation with the State Tax Department legal counsel and, obviously, the property is taxable unless determined to be exempt under North Dakota Century Code. According to Section 57-02-08, the burden is on the person claiming the exemption to prove it. If the County Commission does not feel they have enough information to determine whether the property is being used for a farm operation, Mr. Burdick believes the county board could find that the owner has not met his burden of proof. .~ Bob Schmitz was present today and addressed the board at this time. He also sent a letter, which was received in today's mail, enclosing photographs of outbuildings on his property. He indicated he has made several telephone calls to the State Tax Department in Bismarck concerning the farm exemption statutes. He feels the law is quite clear in regard to the