1. Tax system assessment-Eide Bailly

3. Assessment and Tax Information Submission Process The larger cities in Cass County - Fargo and West Fargo - electronically submit their tax role each year and represent 83% ofthe total residential properties in the County. The larger rural and smaller rural communities that do not contract with Cass County to manage assessments, submit the tax role manually, via the tax role book. J- The local assessor collects the tax role information throughout the year. In Casselton, for instance, it's recorded on a note card J- The local assessor hand writes the tax role information into the County Tax Role log in the spring. J- The County Tax Role log is manually keyed into the Cass County tax system. This process for updating the tax role is very tedious and repetitive. More time is spent duplicating the information manually than is necessary. In addition, manually processing this information opens the doors for incorrect data entry and errors. There are roughly 5700 residential properties in Cass County that reside outside of Fargo and West Fargo. These 5700 properties are broken into 75 jurisdictions. Of these 75 jurisdictions, 25% of them have 75% ofthe 5700 residential properties. The conclusion to make is there are few jurisdictions that control the majority of the properties in Cass County, outside of Fargo and West Fargo. However, as a result of a few small town assessors using the manual tax role, the County has a large amount of data entry. CallS County Tax Automation Assessment & Recommendation Page 5 05/05/2006 Proprietary and Cotifidentiol Contents of this document can not bi' reproduced without written permission from Bide BaiiIY, LLP and CaJJ CounO' ND