04-19-2021 - Laserfiche WebLink

Commission Minutes—April 19, 2021 5372 Ms. Beach said ADM is considering two other locations in Idaho and Michigan. She said railroad infrastructure is a long-term investment and Casselton is seeking high quality investments and growth such as this project. Rich Dye from ADM was present and said the addition to the warehouse would increase ADM’s efficiency allowing for more railroad cars and availability of product. Mr. Peterson said he is concerned that the City of Casselton has not yet voted on this project. Mr. Steen said he would like to know Casselton’s participation response before the county votes on a response. MOTION, passed Mr. Steen moved and Mr. Kapitan seconded to not participate in the request for a Property Tax Exemption in the City of Casselton submitted by ADM to construct an addition to an existing warehouse for up to a ten-year period and negotiate the terms with the city as stated in N.D.C.C § 40-05-24. On roll call vote, the motion carried unanimously. 11. ABATEMENT HEARING, Value to remain unchanged for Plains Art Museum properties Paul Fracassi, County Tax Director of Equalization, was present to discuss an abatement application submitted by Plains Art Museum for two properties located at 704 and 720 1st Avenue North in Fargo. The original application was tabled at the Commission’s March 1, 2021 meeting where the Commission decided to wait to act on the abatement application until guidance was received from the Attorney General’s Office regarding the Plains Art Museum’s 2018 property exemption classification. Mr. Fracassi said on March 18th, the State Tax Department reviewed the exemption status of the Plains Art Museum and recommended the museum does not meet the definition of a “public charity” or a “religious or charitable organization” as provided for in N.D.C.C § 57-02-08.11. He said a motion was made at the City of Fargo’s Commission meeting to deny the request for the abatement and the motion failed. Tthere was not a supporting motion made, but by default that the motion failed it subsequently meant the city approved the request. Micheal Raum, an attorney from Fredrickson and Byron Law Firm was present to represent the applicant and said the State Tax Commissioner’s legal team said they did not believe the museum classifies as a public charity; however, they did say it is ultimately a local decision. He said this was just an email not a formal ruling or Attorney General opinion. He said North Dakota Law gives a full tax exemption to institutions of public charity and it does not give a definition of public charity; there are not supreme case rulings, and there is no guidance from within the state of North Dakota. Mr. Raum said he provided guidance from the state of Minnesota for reference. Mr. Raum said today he is requesting the Commission recognize the museum as a charity and grant the abatement. Tracy Peters, Assistant State’s Attorney said no formal Attorney General opinion was received as there was a response received from the State Tax Assessor’s legal team who reviewed the request and suggested the museum does not meet the requirement yet the final decision rests with the local assessor’s office. Mrs. Scherling asked how many other properties in the county fall under the same exemption as the Plains Art Museum. Mr. Fracassi said the exemption this property falls under only pays fire tax, he said for the 2020 tax year, 37 other properties fall under this fire tax exemption. Mrs. Scherling asked of these 37 properties, how many other properties may also be questionable and may qualify for a full exemption.