09-04-2007 - Laserfiche WebLink

Commission Minutes-September 4, 2007 3266 The applicant requested a $75,000 residential exemption be granted for 2005 and 2006. The records show an exemption was applied to the 2004 and 2005 assessments. The Williams' residence was built off-site. State law provides an exemption for two taxable years following the start of construction and at issue is the start of construction in relation to an off- site built house. According to Mr. Williams, footings and foundation were poured in November 2003 and the contractor said construction of the frame began in early February 2004 and was moved on to the foundation in March 2004. Mr. Klein said the state supervisor of assessments interpreted the guidelines to mean the date of construction begins with building of the structure and not when footings and foundation were poured and if using this interpretation, the property would receive an exemption for 2005 and 2006 with the footings and foundation to become assessable in 2004. Mr. Klein believes the state statute is silent on this issue and feels the start of construction begins with the pouring of footings/foundation or framing of the off-site structure, whichever occurs first; however, considering the circumstances he is recommending Mr. Williams be granted an exemption for 2006. Mr. Pawluk asked if a precedent will be set regarding when the date of construction begins if the commission approves the abatement. Mr. Klein said the precedent will only affect off- site built residences, which are usually built first and then the foundation is poured later. Mr. Klein does not feel this type of circumstance will occur very often. Vern Williams, applicant, was present. He has based his request on the information sent to him from the State Tax Department. MOTION, passed Mr. Pawluk moved and Mr. Bennett seconded to approve Abatement #4303 for Vern Williams as recommended by the City of Kindred and the Director of Equalization. On roll call vote, the motion carried unanimously. 9. ROAD, Reauest withdrawn from Farao Jet Center to use county road as airplane landina strip Darren Hall, Director of Marketing from the Fargo Jet Center, was present. He said their or~anization is formally withdrawing their request to land and take off a training aircraft on 15 Street West (Cass County Road 28) near the Red River Valley Fairgrounds for display at the West Fest Parade on September 15, 2007. Mr. Hall said after discussions with the West Fargo Police Department, it was determined the return route for the plane would not be feasible. He said their organization may issue a similar request next year and they are prepared to include the county under their $1 million liability insurance policy. State's Attorney Birch Burdick reviewed the request. He said the North Dakota Insurance Reserve Fund, the county's insurance carrier, does not include liability coverage for airplanes. Mr. Burdick said in order to consider such a request, insurance policies of the Jet Center/Fargo Flight School would need to be modified to include indemnities and waivers to provide some type of legal risk protection for the county. 10. ROAD DEPARTMENT, Maintenance overlay contract with Border States Pavina approved Keith Berndt, County Engineer, said bids were received for maintenance overlays in isolated areas on County Highways 6, 17, 20 and 31. The purpose of the project is to extend the life of the pavements.