07-06-2004 - Laserfiche WebLink

Commission Minutes--July 6, 2004 2754 The Stanley Township Board of Supervisors recommended denial of this abatement application. Mr. Klein said Mr. Buhr's valuation appears to represent market value; however, the improved lot value may be somewhat high compared to surrounding property, and he recommends lowering the valuation by $10,000. He said some of the properties may have been assessed before additional improvements were made and that the additional value may not have been added to the tax rolls, possibly because the assessor did not receive a copy of the building permits or that none were issued. Mr. Buhr said this is the 207% increase he was talking about earlier. He believes the entire subdivision is assessed at an average of $.0288 per square foot, excluding B & H's property which is assessed at an average of $.0598 per square foot (a map was submitted by Mr. Buhr with his letter of May 6, 2004, to the county tax director). Mr. Klein said that does not equate to a difference of 207%, and he said it is not a fair representation to average the square footage assessments on all of the lots, since some have improvements and others need to be built up before a structure can be added. He said Mr. Buhr's assessment may be 28% more than Lot 5, which also has a building on it; however, he does not know what improvements have been made or whether the building was complete on the assessment date, which is February 1 st each year. It was explained that taxes are based on market value and not necessarily the size of one's lot. Mr. Bennett asked how Mr. Klein arrived at his recommendation to lower the value by $10,000; and Mr. Klein said it was a judgment call based on other assessments in the subdivision. He believes Mr. Buhr's property is equitably assessed for 2004. MOTION, passed Mr. Wagner moved and Mr. Vanyo seconded that abatement #4253 for B & H Investments be lowered to $10,000 to make the improved lot valuation equitable with other improved lots. On roll call vote, the motion carried unanimously. Mr. Buhr was dissatisfied with the board's decision and said he would not be able to finish the building because of the taxes. He believes there was a personality conflict between himself and the local assessor, and that is not justification for the assessor's discrimination against himself or B & H Investments in the property taxation process. He questioned how the board could arrive at this decision. Mrs. Sorum explained that the board reviewed all of the materials and accepted the recommendation of the county director of equalization. Mr. Klein outlined the appeals process to Mr. Buhr. 16. ORDINANCE #2004-1, Second reading and adoption of amended ordinance for VectorlWeed Building This was the date, time and place advertised for second reading and adoption of an amended ordinance to facilitate the construction and financing of a building to house the functions of the vector control and weed control activities for the County of Cass, North Dakota. Notice of consideration of the proposed amended ordinance was published in the county's official newspaper on June 14, 2004. Mrs. Sorum called three times for public comments, and no one was present to address this agenda item. MOTION, passed Mr. Bennett moved and Mr. Vanyo seconded to adopt Amended Ordinance #2004-1 (VectorlWeed Building Project) to facilitate the construction and financing of a building to house the functions of vector control and weed control activities for the County of Cass, North Dakota.