LAKE OF THE WOODS COUNTY (MN) BOARD OF APPEAL AND EQUALIZATION JUNE 20, 2019

LAKE OF THE WOODS COUNTY
BOARD OF APPEAL AND EQUALIZATION
JUNE 20, 2019
PURSUANT TO MN. STATUTE 331A.01, SUBD. 10 THE PUBLISHED MATERIAL IS ONLY A SUMMARY AND THE FULL TEXT IS AVAILABLE FOR PUBLIC INSPECTION AT THE LAKE OF THE WOODS COUNTY AUDITOR/TREASURERS’ OFFICE OR BY STANDARD MAIL OR ELECTRONIC MAIL OR LAKE OF THE WOODS COUNTY WEBSITE -www.lake-of-the-woods.mn.us
The Lake of the Woods County Board of Appeal and Equalization met on Thursday, June 20, 2019, in the Commissioners’ Room of the Lake of the Woods County Government Center.
CALL TO ORDER-County Board Chair Cody Hasbargen called the meeting to order at 6:00 p.m. with the following members present:  Commissioners: Ed Arnesen, Cody Hasbargen, Jon Waibel, Joe Grund and County Auditor-Treasurer Lorene Hanson.  Absent was Commissioner Buck Nordlof.   Also present were: County Assessor Mary Jo Otten, Assessment Specialist Alisa Jacobson and Assessor Appraiser Tyler Swanson.  County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization for 2019.
County Board Chair Cody Hasbargen explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments.  He further explained that all appeals would be heard before any action would be taken.
COUNTY ASSESSOR Mary Jo Otten explained that the valuation period is from sales during October 1, 2017 through September 30, 2018, and discussed adjustments that had been made during the past year.
PROPERTY OWNERS Meeting with the County Board was Dennis Johnson property owner in Potamo Township.  Mr. Johnson relayed his concern on the market value of one of his parcels and that most of the parcel is untillable. County Assessor Mary Jo Otten reviewed the property in question and explained how values were increased across the county and in addition how his assessment was made.  She further stated she would be happy to view, research and reassess his property if the board allowed for a recess and continuation of the Board of Appeal and Equalization meeting.
Meeting with the County Board was Weston Johnson, property owner in the Potamo Township.   Mr. Johnson explained his concern regarding the increase in market value to his property and that most of this parcel was in pasture.  County Assessor Mary Jo Otten explained how values were increased across the county and in addition how his assessment was made.  She further stated she would be happy to view, research and reassess his property if the board allowed for a recess and continuation of the Board of Appeal and Equalization meeting.
Meeting with the County Board was Lester Boomgaarden, property owner in Wabanica Township.   Mr. Boomgaarden explained his concern regarding the increase in market value to his property and supplied a letter supporting his comments.  County Assessor Mary Jo Otten explained how the assessment was made.   She further stated she would be happy to view, research and reassess his property if the board allowed for a recess and continuation of the Board of Appeal and Equalization meeting.
Meeting with the County Board was Severin and Patricia Holte, property owners in Gudrid Township.   Mrs. Holte explained their concern regarding the increase in market value to their property and stated they had a lot of wind damage to the buildings and many of their trees.  County Assessor Mary Jo Otten explained how when land is assessed it is based on the many different classifications and that it is broke out accordingly.  She further explained how their assessment was made.   County Assessor Mary Jo Otten stated she would be happy to view, research and reassess his property if the board allowed for a recess and continuation of the Board of Appeal and Equalization meeting.
County Assessor Mary Jo Otten presented a list of property owners that had contacted her prior to the meeting and her recommendations to the board:  See attachment:
RECESS With no further questions or comments from the public and the need for some issues to be researched, Commissioner Chair Cody Hasbargen called the meeting in recess at 7:10 p.m. and rescheduled a continuation of the Lake of the Woods County Board of Appeal and Equalization meeting to reconvene on Tuesday, June 25, 2019 at 12:30 p.m. in the Commissioners’ room of the Lake of the Woods County Government Center.
RECONVENE The Lake of the Woods County Board of Appeal and Equalization met and reconvened on Tuesday, June 25, 2019 at 12:30 p.m. in the Commissioner’ room of the Lake of the Woods County Government Center.
CALL TO ORDER County Board Chair Cody Hasbargen called the meeting to order at 12:30 p.m. with the following members present:  Commissioners: Ed Arnesen, Cody Hasbargen, Joe Grund, Jon Waibel and County Auditor-Treasurer Lorene Hanson.  Absent was Commissioner Buck Nordlof.   Also present were:  Assessor Appraiser Tyler Swanson and Woody Fiala.  It was noted that County Recorder Sue Ney swore in the members of the Lake of the Woods County Board of Appeal and Equalization at the first meeting on Thursday, June 18, 2019.
County Board Chair Cody Hasbargen explained that all the appeals had been heard at the previous meeting on June 18, 2019.  County Assessor Mary Jo Otten was unable to attend todays’ meeting, however, Assessor Appraiser Tyler Swanson presented documentation from Mary Jo’s research in viewing the properties in question from the prior meeting.
ACTIONS Motion After hearing all the appeals, questions, comments and research reviewed, Motion was made by Commissioner Joe Grund, seconded by Commissioner Ed Arnesen and carried unanimously to approve the following actions:
Dennis Johnson, property owner in Potamo Township, Parcel Number:  28.09.44.000.  The County Board of Appeal and Equalization reviewed the reassessment of the property by County Assessor Mary Jo Otten.  The Board recognized an adjustment for the land based on the breakdown and the buildings due to age and condition.  ACTION to decrease the value from $57,000 to $48,700.  (This is broke out by $28,100 on the land and $20,600 on the buildings.)
Weston Johnson, property owner in Potamo Township, Parcel Number 28.15.24.000.  The County Board of Appeal reviewed the reassessment of the property by County Assessor Mary Jo Otten. The Board recognized a value adjustment based on an aerial review.  ACTION to decrease the value from $175,400 to $173,400.
Dennis and Weston Johnson only addressed 2 parcels in the discussion with the Board of Appeal and Equalization at the meeting on Thursday, June 18, 2019.  However, County Assessor Mary Jo Otten did review their additional parcels and made recommendations to the Board based on her findings.
Dennis Johnson, property owner in Potamo Township, Parcel Number 28.03.24.000 – Corrected value – ACTION to decrease value from $184,000 to $172,600.
Dennis Johnson, property owner in Potamo Township, Parcel Number 28.03.33.000 – Corrected value – ACTION to decrease value from $54,200 to $45,200.
Dennis Johnson, property owner in Potamo Township, Parcel Number 28.10.31.000 – Corrected value – ACTION to decrease value from $87,200 to $80,500.
Dennis Johnson, property owner in Potamo Township, Parcel Number 28.15.22.000.  Corrected value due to more tillable acres than we have on record.  ACTION to increase value from $51,600 to 54,000.
Dennis Johnson, property owner in Potamo Township, Parcel Number 28.16.11.000 – Corrected value – ACTION to decrease value from $107,700 to $100,500.
Weston Johnson, property owner in Potamo Township, Parcel Number 28.09.33.000 – Corrected value – ACTION to decrease value from $140,400 to $124,900.
Weston Johnson, property owner in Potamo Township, Parcel Number 28.16.31.000 – Corrected value as was in the wrong Land Classification zone – ACTION to decrease value from $30,300 to $25,300.
Lester Boomgaarden, property owner in Wabanica Township, Parcel No. 23.28.44.000.  The County Board of Appeal and Equalization reviewed the reassessment of the property by County Assessor Mary Jo Otten.  The Board recognized the aerial land breakdown and adjusted accordingly.  ACTION to decrease the value from $160,000 to $154,600.
Severin and Patricia Holte, property owners in Gudrid Township, Parcel No. 31.14.21.000.  The County Board of Appeal and Equalization reviewed the reassessment of the property by County Assessor Mary Jo Otten.  The Board recognized the adjustments of the land and buildings values based on the condition from the wind storm.  ACTION carried unanimously to decrease the value from $176,700 to $156,900.
Motion was made by Commissioner Ed Arnesen, seconded by Commissioner Joe Grund and carried unanimously to accept the County Assessors recommendations on the parcels of the attached list, which were presented to the County Board of Equalization.
ADJOURN Motion was made by Commissioner Jon Waibel to adjourn the County Board of Appeal and Equalization meeting for 2019.  The motion was seconded by ¬Commissioner Ed Arnesen and the same being put to a vote, was unanimously carried.  County Board Chair Cody Hasbargen adjourned the Lake of the Woods County Board of Appeal and Equalization meeting for 2019, at 12:40 p.m.
Attest:                            Approved:
Lorene Hanson, County Auditor-Treasurer
Cody Hasbargen, County Commissioner Board Chair

Publish July 24, 2019