07-30-1997 - Laserfiche WebLink

Commission Minutes--July 30, 1997 1670 DEPARTMENT HEADS--PLEASE POST IN A CONSPICUOUS PLACE FOR STAFF TO READ SPECIAL MEETING OF CASS COUNTY BOARD OF COMMISSIONERS ACTING AS THE COUNTY BOARD OF EQUALIZATION JULY 30, 1997 MEETING TO ORDER Chairman Alon Wieland called the special meeting to order at 9:00 AM Wednesday, July 30, 1997, in the Commission Room, Cass County Courthouse with all members present as follows: Donna Schneider, Paul Koenig, John Meyer, Roberta Quick and Alon Wieland. TAX EQUALIZATION BOARD, Reconvened Commissioners were in agreement that the only item to be discussed today is equalization of assessments, and the Chairman reconvened the 1997 county board of tax equalization. Frank Klein, Cass County Director of Equalization, submitted a letter to the Commission Office dated July 29, 1997, indicating there are three items left to be considered. These items are the Christopher Tallackson hog operation located in Gill Township and the Andrew Levos hog operation located in Walburg Township; and Durbin Township residential assessments. Mr. Klein recommends assessing these operations because he said they are not carried out in connection with a farming operation and are clearly taxable under current law. Andrew Levos was present, as well as Christopher Tallackson, who was represented at today's meeting by Attorney Jonathan Garaas. Others in the audience included State Representative Wesley Belter and Tom Bresnahan, Sinner Bros. & Bresnahan, LLP. Questions were raised by Mr. Garaas concerning applicable statutes and the procedure followed on notice of increase sent to his client. He made reference to a 1975 North Dakota Supreme Court case, Fisher vs. Golden Valley County Board of Commissioners. Copies were provided to the Chairman and State's Attorney, John Goff. Mr. Klein has also read the document and said the law has been changed since that case was decided. Mr. Garaas asked that the County Board of Equalization recognize that there was failure at the local level, or township board of equalization, to provide written notice to his client. Mr. Goff said, as he understands the facts, there was no written notice provided by the township board to Mr. Tallackson or to Mr. Levos. It was Mr. Goff's opinion these particular statutes are very unclear, and he suggested the county board should consider that a review by the courts would probably be a procedural review and be narrowly construed in favor of the taxpayer. Mr. Klein said the county can make corrections of assessments, and his office sent a number of notices throughout the county of the intent to increase assessments, including more than one notice to Mr. Tallackson and to Mr. Levos, the last one informing them of today's equalization meeting. County Auditor, Michael Montplaisir, believes he would be obligated by law to add these two properties as omitted assessments if the county equalization board does not add them to the tax rolls. Mr. Goff said he is not sure this would be considered "omitted" property. Mr. Montplaisir asked if the State's Attorney's Office could prepare a list of what would be considered omitted property so