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<br />Observations <br />Through our interview process, EBTC has assessed the tax systems of Cass County and believes <br />there are shortcomings in several areas. Each of the 3 groups above may have different <br />perspectives on each of the shortcomings below, however there is a consensus that there's room <br />for improvement in each area. <br /> <br />1. Tax Timeline <br />The tax assessment and collection process is based on arrears for a current year. In this <br />model, the tax liability for a property is certified and the mill levy is set in November of the <br />current year. Once the tax liability is set, the tax statements are sent and the collection <br />process begins. Problems with this timeline: <br /> <br />J- Individual homeowners, the majority of whom set aside money each month through <br />their mortgage escrow, don't have an accurate tax liability to save towards. As a <br />result, it's unlikely the amount in escrow will match the tax liability. This causes an <br />unnecessary burden when taxes increase, or a tax abatement expires. <br />J- When a property changes hands, the seller and buyer need to estimate the tax liability <br />on the property for that year. Because of this, the sharing of liability is usually <br />incorrect, leaving one party paying more than their fair share. <br /> <br />2. Parcel In's and Splits <br />The key identifier for property in Cass County systems is the Parcel ill. A new ill is created <br />when a property is split into multiple parcels or the property is annexed. During the creation <br />of the new Parcel ill, several issues arise; <br /> <br />J- The original Parcel ill is not electronically linked to the new parcels, therefore <br />historical references are difficult - the reference point is manually keyed into the <br />legal description. A parcel could be broken down 4 or 5 times, and once complete, <br />this trail of information is difficult to follow back to the original parcel. <br />J- All the information is manually recreated, including owner, descriptions and tax <br />information - often there are several data points that are consistent between the <br />newly created parcels, that don't propagate throughout. <br />J- In general, the process for managing splits is cumbersome, time consuming and <br />inefficient. <br /> <br />Cass County Tax Automation Assessment & Recommendation Page 4 <br />05/05/2006 <br />Propn'etmy and ConfidentiaL- Contents of this rWcummt can not be rrproduced without written pfTmission from Eidt BaillY, UY and <br />Ca!S Counry ND <br />