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GOVERNMENT <br /> <br />December 27, 2002 <br /> <br />Auditor <br /> <br />Michael Montplaisir, CPA <br />701-241.5601 <br /> <br />Treasurer <br /> <br />Charlotte Sandvik <br />701-241-5611 <br /> <br /> Director of <br />Equalization <br /> <br />Frank Klein <br />701-241-5616 <br /> <br />Board of County Commissioners <br />Cass County Government <br />211 9th Street South <br />Fargo ND 58103 <br /> <br />Re: Delinquent Personal Property Taxes <br /> <br />Dear Commissioners: <br /> <br />The county has an instance where delinquent personal property taxes are past <br />due by over a year. We tried to collect these taxes through notices and <br />personal contact with the taxpayer to no avail. At this time we would like to <br />use the provisions of N.D.C.C. 57-22-21 to collect these taxes. <br /> <br />N.D.C.C. 57-22-21 pertains to the Board of County Commissioners passing a <br />resolution to make the unpaid personal property taxes a lien on any real estate <br />owned by the tax debtor, or which the tax debtor thereafter may acquire. This <br />action ensures that the county will collect the tax. <br /> <br />The personal property taxes in question were levied on leasehold interests at <br />Hector International Airport. These taxes are for rental of farmland owned by <br />the airport--the land is exempt but the person renting the land has a leasehold <br />interest in the land that is taxed. <br /> <br />Box 2806 <br />211 Ninth Street South <br />Fargo, North Dakota 58103 <br /> <br />FAX 701.241-5728 <br /> <br />Sincerely, <br /> <br />Michael Montplaisir <br />Cass County Auditor <br /> <br />SUGGESTED MOTION: <br /> <br />Move to approve Resolution #2003- I pertaining to extending personal <br />property taxes to the real property owed by the tax debtors. <br /> <br /> <br />