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Commission Minutes—June 3, 2024 5866 <br />present via Microsoft Teams and discussed comparable sales, and rental comparables to <br />support the requested value reduction. <br />Autism Center <br />Mr. Fracassi said the Autism Center reached out to submit an appeal to the Board of <br />Equalization. He said the Autism Center was denied a tax exemption due to a for profit <br />portion of the organization and would like to appeal the decision. He said after discussing <br />the issue with the State and North Dakota Century Code, the Board of Equalization at the <br />County and State level is not allowed to weigh in on tax exemptions. Mr. Fracassi said he <br />advised the Autism Center to go through the abatement process. <br />There were no additional appeals from cities. <br />Equalization of Townships <br />The following appellants reserved their right to appeal from Townships <br />Watson Township- Howard Rasmusson <br />An appeal was submitted by Howard Rasmusson for a property located at 5255 148th <br />Avenue Southeast in Leonard. Mr. Rasmusson was present in person and discussed his <br />concern with the increased value of his property. He said the home was built in 1980 out of <br />used lumber for $20,000. He said the value of his property jumped 49% from 2020 to 2021 <br />and he made no changes to the property. He discussed the challenges with rural living such <br />as being far from grocery stores, not having paved roads, high utility costs, and only have <br />the option of dial up internet. Mr. Peterson said prior to 2020, there was no increase in <br />valuation for several years. He said the large increase in 2020 was due to this and had the <br />local assessor kept up with slowly increasing the value with the market, there would not <br />have been such a large increase in one year. <br />Quinten Gibson <br />An appeal was submitted in person at the meeting by Brett Kapaun, Watson Township local <br />assessor, for a property located at 5105 147 Avenue Southeast in Watson Township. Mr. <br />Kapaun said the property was previously farm exempt and is not worth 97,000. He said the <br />house on the property was going to be torn down and is not in good condition. <br />Brett Kapaun <br />An appeal was submitted in person at the meeting by Brett Kapaun for a property located at <br />4000 133 Avenue Southeast in Watson Township. Mr. Kapaun said he does not understand <br />the tier system used by the County to value rural properties. He said the tier system is not <br />equitable as properties that are located on a gravel road versus a paved road are valued the <br />same. He said he also does not understand how properties are determined as agriculture <br />land and exempt versus nonexempt. <br />Mr. Fracassi asked Mr. Kapaun if the request to the Board is to appeal the two properties <br />discussed today. Mr. Kapaun said that is correct. Mr. Fracassi said the tier system was <br />created with a model using sales allocations and other local data. <br />There were no additional appeals from townships. <br />Local Assessments