07-07-1997 - Laserfiche WebLink

Commission Minutes--July 7, 1997 1655 Mr. Klein recommends Tower Township values be increased by 25%. Mrs. Schneider asked why such a large increase is needed. He said the 25% increase is due to values below the market by substantial amounts. He said the North Dakota taxing system requires local assessors complete the assessments. Some assessors take an active role while others do not. He said farmstead sales made it necessary for him to keep the values in line. The State Board of Equalization reviews each county's figures and if they are not in range, will increase the entire county by 1% or 2%. He feels it is not fair to penalize the other townships and cities who have equalized their values. Mr. Wieland said the county needs to assess all properties fairly or assessments will be done unfairly if the state does an increase for the whole county. Mrs. Quick said property owners have the right to appeal an assessment. Mr. Klein said a property owner can file a tax abatement and the property will be looked at by both the township and himself. Mr. Meyer asked if the spread was too groat, would the state assess or review properties. Mr. Klein said the state could order a reassessment on all property, however a request would be required from the County Commission or from the State Tax Commission. MOTION, passed Mrs. Schneider moved and Mrs. Quick seconded that the residential lot and structure values be increased 26% in Tower Township, as recommended by the Director of Equalization. On roll call vote, motion carried unanimously. Mr. Klein listed townships affected by individual residential increases because they do not appear to represent market value. He sent notices to property owners but did not receive many calls regarding the increases. He distributed a revised Report to the Cass County Board as there were two changes he made which are: 1) the Ray Horner property in Durbin Township be increased to $16,500 instead of $36,000 due to the property suffering flood damage this spring; and 2) the Andrew Levos commercial property in Walburg Township be reduced to $30,000 instead of $65,000 as only one structure is being used. In addition, he distributed information on a North Dakota Supreme Court case (involving Butts Feed Lots, Inc.) decision regarding farm structures that are not tax exempt when used commercially as in Mr. Levos' case. Mr. Klein said Mr. Levos has a contract to finish feeder pigs on his agricultural property and he furnishes the water, electricity and building, while another party owns the pigs and furnishes the feed. He said Mr. Levos is paid on a per head basis. Mr. Wieland asked for public comments at this time. Andy Levos Mr. Levos said he lives in Chaffee, North Dakota, on a family farm. He feels his property should be valued as agricultural not commercial property. Mr. Klein said the barn housing the pigs is assessed as a $30,000 commercial structure.