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<br />CASSCOUNlY <br />GOVERNMENT <br />..I.. <br /> <br />Auditor <br /> <br />Michael Montplaisir, CPA <br />701-241-5601 <br /> <br />Treasurer <br /> <br />Charlotte Sandvik <br />701-241-5611 <br /> <br />Director of <br />Equalization <br /> <br />Frank Klein <br />701-241-5616 <br /> <br />Box 2806 <br />211 Ninth Street South <br />Fargo, North Dakota 58103 <br /> <br />Fax 701-241-5728 <br /> <br />www.casscountynd.gov <br /> <br />June 18,2008 <br /> <br />RECEIVED <br />JUN 1 8 2008 <br /> <br />Board of County Commissioners <br />Cass County Courthouse <br />Fargo ND 58103 <br /> <br />CAS8 COUNTY COMMISSION <br /> <br />Re: <br /> <br />Non-payment of Taxes on leasehold Interest Property <br /> <br />Dear Commissioners: <br /> <br />We have been trying to collect delinquent leasehold Interest Taxes on property <br />which John M. Jones, 2856 28th Street North, Moorhead MN, leased from the Fargo <br />Airport Authority for the years 2004, 2005, and 2006. Birch Burdick and I met with <br />Mr. Jones in February, and at that time believed Mr. Jones was going to pay the taxes <br />later that month. Subsequent phone calls and letters have not been answered or <br />returned. <br /> <br />As part of the rental contract on the land Mr. Jones agreed to pay the taxes due on <br />the leasehold interest. The clause in the contract is as follows: <br /> <br />"Taxes. In addition to the rentals, Tenant shall be responsible for and shall <br />pay all real estate taxes or taxes imposed by any governmental unit resulting <br />from this lease...." <br /> <br />The amount due is substantial and increasing by 1% each month the tax remains <br />unpaid. If the taxpayer lived in North Dakota, we would simply use the procedure to <br />attach the leasehold Interest Taxes to their real property; however, since the <br />taxpayer lives in Minnesota and does not appear to own any real property in North <br />Dakota, it appears the only way to collect the funds due on these delinquent taxes is <br />through the court system. A summary of the amounts due are as follows: <br /> <br />Year Tax Penalty Interest Balance <br />2006 $3,200.67 $288.01 $192.12 $3,680.80 <br />2005 $3,293.20 $296.40 $592.74 $4,182.34 <br />2004 $3,291.61 $296.19 $987.60 $4,575.40 <br />Total $12,438.54 <br /> <br />~ereIY" ._ <br /> <br />/?(~~~~~. <br /> <br />Michael Montplaisir, CPA <br />Cass County Auditor <br /> <br />cc: Birch Burdick, States Attorney <br />John M. Jones <br /> <br />SUGGESTED MOTION: <br />Move to direct the States Attorney to take whatever legal action is necessary to <br />collect the delinquent leasehold Interest Taxes due for the years 2004-2006 for the <br />property leased by John M. Jones, 2856 28th Street North, Moorhead MN. <br />