3. Abatement/Orville Iwen - Laserfiche WebLink

INVESTIGATION OF ABATEMENT APPLICATION ABATEMENT NO. 4110 Following is a report on the investigation of the abatement application of: Orville Iwen Cass County Board of Commissioners and State Tax Commissioner: The applicant is as!ring that the 1997 valuation on three tracts of farmland be reduced 50%, due to loss of crop fi.om drainage and flooding. The land in question is the NE 1/4 and NW 1/4 of Section 12, Amen/a Twp. and the NE 1/4 Section 20, Wiser Twp. Attached with the abatement application are letters addressed to Mr. Wieland and the County Auditor and two letters from NDDOT to Orville Iwen. The Amenia Twp. Board and the Wiser Twp. Board recommended denial of the abatement. I v/sited with Orville on August 21 and inspected the parcels in question. The land in Amenia TWP. is bordered on the west by State Hwy 18 and on the north by Cass Co. # 4. According to Mr. Iwen, water drains from the north and then either follows Co# 4 and runs east on the north side of the road or follows further south along the kighway ditch and railroad tracks. Water fi.om the north side of Co # 4 runs through two culverts under the road and inundates the Iwen land on the south side. Also, water flows out of the Highway # 18 ditch and railroad ditch and backs onto the Iwen land on the west side (see map). Drainage has increased in recent years due to wet years and due to more ditching. I reviewed the value of farmland in the neighborhood. The farmland is valued at approximately the same rate. The detailed soils survey map indicates that the neighboring land has the same relative productivity. The NDCC states that assessors should rely on detailed soils surveys to determine the relative values of agricultural land. It appears that the abatement appeal is more ora water drainage issue than a land productivity or valuation issue. It would appear that most of the problem could be solved by installing a gate on the Co # 4 culvert and by installing a berm along the west edge of the field. The land located in Wiser township has a culvert that hms into a legal drain. However, at times the water backs through the culvert. Some of the problem could be alleviated by installing a backflow gate on the culvert. The soils maps indicate that most of the land is similar and the values are also similar. Although I can sympath/ze with Mr. Iwen's situation, I cannot recommend a r~duct/on in valuation at this time. NDCC 57-23 Proceedings to Abate or Refund Taxes does not provide for abatement to land because of flood; only to improvements. The situation is a water management issue, and not a valuation issue. The burden of proof is on Mr. Iwen to show that the problem is chronic and is incurable. I would recommend that Orville work with the water