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<br />INVESTIGATION OF ABATEMENT APPLICATION <br /> <br />RECEIVED <br />AUG 2420011 <br /> <br />CASS COUNTY COMMISSION <br /> <br />ABATEMENT NO. 5253 <br /> <br />Following is a report on the investigation of the abatement application of: Vem Williams <br /> <br />County Board of Commissioners and State Tax Commissioner: <br /> <br />The applicant is asking that his new residence located at 211 Hackberry Drive, Kindred ND be <br />granted a $75,000 residential exemption for the years 2005 and 2006. The assessment records <br />indicate that the exemption was applied to the 2004 and 2005 assessment. <br /> <br />The statutes state that the exemption is available for the two taxable years following start of <br />constuction. At issue is what is meant by start of construction in regards to an off site built <br />residence. <br /> <br />According to Mr. Williams, the footings and foundation were poured in November, 2003. The <br />contractor states that the construction of the off site structure (frame) started in early February <br />2004 and was moved onto the foundation March 11, 2004. The garage was built onsite in June, <br />2004. <br /> <br />In an email response (attached), Marcy Dickerson, State Supervisor of Assessments interpretes <br />the guidelines to say that the date of construction of the off site structure controls and not the date <br />of construction of the footings and foundation. In that case the property would receive the <br />exemption for the years 2005 and 2006. The footings and foundation would be assessable for <br />2004. <br /> <br />I am not necessarily in agreement with Ms. Dickerson's interpretaion of the guidelines. The <br />statute is silent on the subject. I think that an equally good argument can be made that start of <br />construction begins with pouring of the footings/foundation or framing of the off site structure, <br />whichever occurs first. <br /> <br />Considering the circumstances, it is my recommendation to grant the exemption for 2006. If the <br />abatement is granted, I will request the county auditor to add an assessment for the <br />footing/foundation for 2004 under the omitted property procedure. <br /> <br />Suggested Motion: "I move that the Abatement #4303 be approved as recommended by the <br />City of Kindred and the Director of Equalization." <br /> <br />Dated August 24th, 2007 <br /> <br />~;rD <br /> <br />Frank Klein <br />Director of Tax Equalization <br />