07-30-1997 - Laserfiche WebLink

Commission Minutes--July 30, 1997 1671 the Auditor's Office would know for future cases. Mr. Goff said he is willing to advise the Auditor's Office on that. In discussion among commissioners, Mr. Wieland said questions to consider are whether these two properties meet the test of being taxable as far as the current law is concerned, and whether or not the proper procedures were followed in notifying the property owners of the proposed tax increase. Mr. Klein believes the county board has the authority to make corrections in valuation if an error occurs at the township level, and he thinks due process is still being served because the property owners may appeal to the State Board of Equalization and to the courts, if necessary. Mrs. Schneider attended a presentation last week by Barry Hasti, Supervisor of Assessments for the North Dakota State Tax Department, and he indicated to her that the county board of equalization has the implied authority to make changes in assessments within their respective county. If the county board of equalization does look at individual assessments, the county is required to notify the owners; and Mr Klein has done that on two separate occasions for the two properties being discussed at this time. The board discussed the statutes relating to convening the county board of equalization each year. Mr. Goff said the county board of equalization is to convene within the first 10 days of June each year and conduct a continuous day-to-day meeting, excluding Saturdays, Sundays and legal holidays, until it completes all duties prescribed by this chapter, NDCC 57-12-01. In addition, the Board received correspondence from the North Dakota Stockmen's Association and from Sinner Bros. & Bresnahan asking that the county not assess these hog operations and to allow the 1999 Legislature to clarify state law on farm exemptions. Mrs. Quick, however, reminded commissioners of the county mission statement established for the board which includes that the board must assure property tax assessment and collection is accomplished, as dictated by statute. MOTION, passed Mrs. Schneider moved and Mrs. Quick seconded that the Christopher Tallackson and Andrew Levos properties be classified as commercial operations, as recommended by the Cass County Director of Equalization. On roll call vote, motion carried unanimously. MOTION, failed Mrs. Quick moved and Mrs. Schneider seconded that the Levos commercial operation located in the SE% of Section 9, Walburg Township, be assessed at $30,000 full and true value. Discussion: Mr. Koenig asked if this is the property that was not assessed by the local board, and Mr. Klein said that is correct. Mr. Koenig then asked if the county board can legally correct that, and Mr. Goff responded that the county board has the right to increase property by providing five days written notice of the intent to the landowner, however, it was questionable as to when the five days should start, considering the county board of equalization was to meet within the first ten days in June, and meet continuously. At the call for the question and upon roll call vote, motion failed with Mrs. Quick and Mrs. Schneider voting "Aye"; Mr. Wieland, Mr. Meyer and Mr. Koenig voting "No."