Laserfiche WebLink
3 | Page <br />2022 Cass County Board of Equalization <br />May 23, 2022 <br />Honorable Board of County Commissioners <br />211 Ninth St South <br />Fargo, ND 58103 <br />Honorable Commissioners: <br />The 2022 annual assessment report of Cass County establishes the final valuations for all classes of <br />property based on an analysis of market activity that occurred between January 1st, 2021 & December <br />31st, 2021. The valuations submitted in this report are market driven as evidenced through the analysis. <br />The current taxable value in Cass County for the taxable year 2022 is $1,133,356,614 which is up 9.5% <br />from last year. Our office is responsible for maintaining all property record cards except those in Fargo <br />and West Fargo, known as rural Cass. The projected taxable valuation increased 6.6% to $185,693,529. <br />The increase is under the county average and was largely influenced by a 4% reduction in ag land <br />value. <br />The Board of Equalization meets annually within the first ten days of June with the first order of <br />business to equalize all assessments within the cities of Cass County. The second order of business is <br />to equalize the assessments of all townships. Further information regarding the county board of <br />equalization can be found within this assessment report. <br />Procedures of assessment and appraisal are conducted under guidance from the North Dakota Tax <br />Commissioner’s Office, the North Dakota Century Code, and nationally recognized standards of mass <br />appraisal of real property. Our office would like to use today’s meeting as a hearing for all appeals. I <br />ask that all appeals presented today be moved to a pending status, allowing our office time to review <br />any new information that was presented. I will submit my final recommendation for each appeal at <br />the follow-up meeting on June 20th. After the appeal portion of the meeting is completed today, the <br />Cass County Tax Equalization Office respectfully recommends approving all values without a pending <br />status. At the June 20th meeting we will look to approve those with a pending status. <br />Respectfully Submitted, <br />Paul Fracassi <br />Director of Equalization