07-21-1997 - Laserfiche WebLink

Commission Minutes--July 21, 1997 1667 State Representative Wesley Belter was present and provided copies of a letter from Gary Nelson, Chairman of the North Dakota Legislative Council, assigning a study of the application of the farm building property tax exemption to the interim Taxation Committee, which Mr. Belter will chair. He asked the Cass County Board of Commissioners to delay any action today to assess these properties because he believes the legislature needs to make the laws more clear. He said the Taxation Committee will report their findings to the Legislative Council at their meeting in November, 1998, and it would be up to the 1999 Legislature to make any changes in State law. Mr. Wieland said the county will still be in the same situation next year, and two years is a long time to wait. A "Notice of Increase in Real Estate Assessment" was sent to Chris Tallackson by Mr. Klein's Office, however, Mr. Tallackson, who was present and represented at today's meeting by Attorney Jonathan Garaas, does not believe he was properly notified of this tax increase because he did not receive notice from the local township board of equalization. Mr. Garaas asked the county board of equalization not to add this assessment until the legislature meets and since Mr. Tallackson did not receive a written notice from the township board of equalization. A "Notice of Increase in Real Estate Assessment" was also sent to Andrew Levos by Mr. Klein's Office. Mr. Levos was present and stated that he also does not believe he was properly notified by his local board of equalization. Mr. Klein believes the county followed provisions of State law and notices sent by him are proper. John Goff, State's Attorney, said there is enough of a concem based on the statute relating to notice by the township board of equalization and from what he understands the factual background to be. Mr. Klein said the county commission does have the power to add properties to the assessment rolls. If the township does not assess a property which is taxable by State law, it is the county's responsibility to correct it, he said. Mr. Meyer suggested delaying action on these increases for one year. Mm. Quick said she is fully aware of the role of local boards since she served on the Briarwood City Council. She feels Mr. Klein has done his homework and is very thorough, and in many cases, conservative with the assessed values. If the county board of equalization does not take action, she said there is no guarantee that the Legislative Council will act on this next November. MOTION, failed Mrs. Schneider moved and Mrs. Quick seconded that the Levos commercial structure located in the SE % of Section 9, Walburg Township, be assessed at $30,000 True and Full Value. Discussion: Mrs. Schneider said she would base her decision on the Butts' court case, with reservation on whether due process was followed. Mr. Wieland said he is also concerned about the notification factor. Mr. Klein said taxpayers have the option of appealing to the State Board of Equalization and they can appeal to the District Court through the abatement process. At the call for the question and upon roll call vote, the motion failed on a tie vote with Mrs. Schneider and Mrs. Quick voting "Aye"; Mr. Wieland and Mr. Meyer opposing.