3. Abatement hearing-Vern Williams

o- Dear Marcy, I'm currently reviewing an abatement application that was filed by Vern Williams, 211 Hackberry Court, Kindred, ND. It's my understanding that he visited with you regarding the two residential exemption. Mr. Williams, the owner, hired a contractor to build a home built in which the footings and foundation were poured and then at a later date, the off site built home was moved onto the foundation The issue is interpretation of NDCC 578-02-08(35), specifically ".. .the first two taxable years after the taxable year in which construction is begun.. .". According to Vern, the concrete footings and foundation were poured in November, 2003. Then, according to the contractor, the construction on the off site built house started in early February, 2004 and was moved onto the foundation March 11, 2004. The williams' moved into the home April 21, 2004. In your opinion, did construction begin in 2003, and is therefore eligible for an exemption for the taxable years 2004 and 2005 only or did construction begin in 2004, and is therefore eligible for exemption for the taxable years 2005 and 2006? Mr. Williams feels that construction began when the off site home was started (Feb, 2004) and is eligible for 2005 and 2006. Any additional insights that you might add would be appreciated. In that Mr. Williams has had inquiries with you, I will also forward your interpretation of the statute to Mr. Williams. Frank Klein Cass County Director of Equalization assessor@co.cass.nd.us voice 701-241-5617 fax 701-241-5728 2