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Winter 2008 EQUAL EYES 1

Official Publication of the Minnesota Association of Assessing OfficersWinter 2008 Volume 30, Number 111

EQUAL EYES

2 EQUAL EYES Winter 2008

Winter 2008

CONTENTS

EQUAL EYES

FeaturesMAAO 2007 Annual Conference, Olsson.............................18MAAO 2008 Fall Conference Preview..................................21Creamery For Sale, Grossinger...............................................22Ethanol Plants, Whitman........................................................25MAAO Committees................................................................34MAAO Course Reviews, Behrenbrinker................................36Course A Information and Registration..............................37

DepartmentsAnnouncements..................................................................3Boards, Directors, Chairs, and Representatives........................4MAAO Leadership Lines, Behrenbrinker......................................6In My Opinion, Pickett....................................................................8State Board of Assessors Meeting Minutes, Lundgren...........9Transitions........................................................................13Views You Can Use, Hurni............................................................14Let’s Get Acquainted, Moreland................................................16Where Are They Now?, Wojcik.....................................................28Featured Residential Property, Black....................................30IAAO Items, Peterson...................................................................32Out of the Past, Erickson................................................................33Across The Regions, Diedrich....................................................39As I See It, Malmquist.................................................................43

Volume 30, Number 111

Article to suggest, letter to the Editor, or any other correspondence for EQUAL EYES?

Send to:Rebecca MalmquistManaging Editor14600 Minnetonka BoulevardMinnetonka, MN 55345Phone: 952.939.8222Fax: [email protected]

The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of

the Minnesota Association of Assessing Officers.

Visit the MAAO website at:www.mnmaao.org

On the Cover:

Photo Courtesy of Nate Kennedy. He is an Expedition and Outdoor photographer based in Minneapolis. Certified as a Wilderness First

Responder, he and his camera seek outdoor adventure whenever pos-sible; sometimes in remote locations, sometimes close to home. Visit

him at: www.neight.net


Please note:The Equal Eyes Issue

Deadlines have changed!

The revised 2008 deadlines are:Spring 2008 February 1, 2008

Summer 2008 May 1, 2008Fall 2008 August 1, 2008

Winter 2008 November 1, 2008

ANNOUNCEMENTS:


EQUAL EYES

Jacquelyn Betz, CMAMinnesota Department of Revenue

Associate Editor

Nancy Wojcik, SAMACity of Brooklyn Center

Rebecca Malmquist, SAMACity of Minnetonka

Managing Editor, Chair

Executive Board

Past PresidentRobert Wagner, SAMAPolk County Assessor

612 North Broadway, Suite 201Crookston, MN 56716-1452

218.281.4186 Fax [email protected]

PresidentStephen Behrenbrinker, SAMA, CAE

St. Cloud City Assessor400 2nd St S

St. Cloud, MN 56301320.650.3352 Fax 320.255.7205

[email protected]

First Vice PresidentStephen Hacken, SAMAWinona County Assessor

177 Main StWinona, MN 55987

507.457.6300 Fax [email protected]

Secretary/TreasurerJudy Remer, SAMA

Bloomington Chief Commercial Appraiser1800 West Old Shakopee Road

Bloomington, MN 55431952.563.8707 Fax 952.563.4741

[email protected]

Second Vice PresidentWilliam Effertz, SAMA

Hennepin County Assistant AssessorA-2103 Government Center

Minneapolis, MN 55487612.348.3388 Fax 612.348.8751

[email protected]

Region 1Loren Benz, SAMA

Wabasha County Assessor651.565.3669

[email protected]

Region 3Gary Grossinger, SAMA

Stearns County Assessor320.656.3685

[email protected]

Region 2Julie Roisen, SAMA, CAE

Blue Earth County Assessor507.389.8257

[email protected]

Region 4Tom Gilmore, SAMA

Itasca County Assessor218.327.7498

[email protected]

Region 7Lee Brekke, SAMA

Wadena County Assessor218.631.7781

[email protected]

Region 9Stephen Baker, SAMA, CAERamsey County Assessor

[email protected]

Region 8Lorna Sandvik, SAMA

Roseau County Assessor218.463.1861

[email protected]

Region 6Lori Schwendemann, SAMA

Lac Qui Parle County Assessor320.598.3187

[email protected]

Region 5Kathy Hillmer, SAMA

Redwood County Assessor507.637.4008

[email protected]

Editorial BoardMarci Moreland, SAMA

Carlton County

Tina Diedrich, AMAStearns County

Connie Erickson, SAMAYellow Medicine County

Mary Black, AMACook County

Region Directors


Steve Hurni320.632.3949

Big Stone, Chisago, Isanti, Kanabec,Kandiyohi, Meeker, Mille Lacs,Morrison, Pine, Pope, Stearns,

Stevens, Traverse, Wilkin

Department of Revenue Representativesand the Areas They Represent

Gary Amundson218.575.3183

Aitkin, Carlton, Cass, Cook, Crow Wing, Douglas, Grant, Itasca,

Koochiching, Lake, Otter Tail, St. Louis, Todd, Wadena

Tom Nash507.359.7022

Brown, Cottonwood, Jackson,Le Sueur, Lincoln, Lyon, Martin,

Murray, Nicollet, Nobles, Pipestone,Redwood, Rock, Watonwan

Larry Austin651.556.6098

Anoka, Carver, Dakota, HennepinRamsey, Scott, Washington

Al Heim651.470.9893 (Cell)

Benton, Chippewa, Lac qui Parle,McLeod, Renville, Sherburne, Sibley,

Swift, Wrignt, Yellow Medicine

Brad Averbeck218.846.1243

Becker, Beltrami, Clay, Clearwater,Hubbard, Kittson, Lake of the Woods,

Mahnomen, Marshall, Norman, Pennington, Polk, Red Lake, Roseau

Lloyd McCormick507.332.5520

Blue Earth, Dodge, Faribault,Fillmore, Freeborn, Goodhue, Houston,

Mower, Olmsted, Rice, Steele,Wabasha, Waseca, Winona

Committee ChairsAgriculturalTom Houselog, SAMABox 509Luverne, MN 56156507.283.5022 Fax 507.283.1343

EducationBob Wilson, SAMA, CAE4801 W 50th StEdina, MN 55424952.826.0426 Fax 952.826.0389

Commercial/IndustrialJim Atchison, SAMAA-2103 Government CenterMinneapolis, MN 55487612.348.4567 Fax 612.348.8751

Information SystemsTeresa Mitchell, SAMA, CAE1590 Hwy 55, County Admin CenterHastings, MN 55022651.438.4216 Fax 651.438.4469

LegislativeSteve Kuha, SAMAPO Box 3000Walker, MN 56484218.547.3300 X239 Fax 218.547.2440

Long Range PlanningRobert Wagner, SAMA612 N Broadway, Suite 201Crookston, MN 56716218.281.4186 Fax 218.281.3669

Membership & AwardsJan Olsson, AMA, RES3400 Plymouth BlvdPlymouth, MN 55447763.509.5355 Fax 763.509.5060

NominatingThomas Dybing, SAMA304 S MarshallCaledonia, MN 55921507.725.5801 Fax 507.725.2647

Research and PlanningBill Effertz, SAMAA-2103 Government CenterMinneapolis, MN 55487612.348.3388 Fax 612.348.8751

Rules and ResolutionsMarvin Anderson, SAMA, CAE5200 85th Ave NBrooklyn Park, MN 55443763.493.8173 Fax 763.493.8391

Sales RatioTom May, SAMA, AASA-2103 Government CenterMinneapolis, MN 55487612.348.3527 Fax 612.348.8751

ScholarshipRobert Wagner, SAMA612 N Broadway, Suite 201Crookston, MN 56716218.281.4186 Fax 218.281.3669

Membership CoordinatorJulie Roisen, SAMA, CAEPO Box 8608Mankato, MN 56002507.389.8257 Fax 507.389.8344

Conference CoordinatorPaul Knutson, SAMA, RES320 NW 3rd St, Ste 4Faribault, MN 55021-6100507.332.6102 Fax 507.332.5999

FinanceBill Peterson, SAMA, CAE1590 Hwy 55, County Admin CenterHastings, MN 55022651.438.4208 Fax 651.438.4469

Silent Auction Jane Grossinger33872 MN HWY 15Kimball, MN 55353320.398.6705

Tax CourtJack Pasternacki, SAMA, CAE1800 West Old Shakopee RdBloomington, MN 55431952.563.8708 Fax 952.563.4741

Site Selection CommitteeStephen Behrenbrinker, SAMA, CAE400 2nd St SSt. Cloud, MN 56301320.650.3352 Fax 320.255.7205

Weeklong Course CommitteeBob Wilson, SAMA, CAE4801 W 50th StEdina, MN 55424952.826.0426 Fax 952.826.0389


MAAOLeadership Lines

Written by Stephen Behrenbrinker, SAMA, CAECity of St. Cloud AssessorMAAO President 2007-2008

“An association is an organized body of people who have some interest, activity or purpose in common” American Heritage Dictionary

According to the American Heritage Dictionary, “An association is an organized body of people who have some interest, activity or purpose in common.” The Minnesota Association of Assessing Officers (MAAO) clearly meets that definition. Since our very successful MAAO Annual Conference held in Duluth Sept. 30-Oct. 3, 2007, your MAAO leadership, which includes elected officers, regional executive board members, committee chairpersons and coordinators, has been working diligently on behalf of the membership to promote our “purpose in common.”

The MAAO Executive Board met Nov. 1-2, 2007, in St. Cloud for the annual organizational meeting. The elected officers and the committee chairpersons outlined their planned projects for the upcoming year.

Highlights of the meeting include welcoming two new executive board members: Todd County Assessor Lee Brekke from Region 7, and Roseau County Assessor Lorna Sandvik from Region 8. Welcome Lee and Lorna!

Other highlights include:

Judy Remer, MAAO secretary-treasurer, compiled a listing of all of the MAAO committee chairpersons and committee members, which also is included in this edition of Equal Eyes.

Paul Knutson, conference coordinator, reported on the 2007 Annual Conference in Duluth, and the Executive Board reviewed comments from the attendees. He also summarized the income and expenses for the Annual Conference, Summer Seminars and Property Valuation Courses (PVCs). The fees we collect help keep our membership fees low and provide funds for our committees to generate effective results. The 2008 Annual Conference will be held at Breezy Point Resort, Sept. 28-Oct. 1, 2008. Mark your calendars now!

Julie Roisen, membership coordinator, will be updating the association membership application based on the dues structure change approved by the membership at the annual meeting.

Bob Wilson, Education Committee chairperson, discussed the upcoming Summer Seminars and PVCs. Seminar and workshop topics were discussed.

Bob Wilson, Weeklong Course Committee chairperson, reviewed the courses that were held in 2007 and provided a preliminary curriculum for 2008. Registration and brochure to be available by Feb. 1, 2008.

Rebecca Malmquist, Editorial Board chairperson, summarized past and upcoming issues of Equal Eyes with the board.

Steve Kuha, Legislative Committee chairperson, discussed the upcoming legislative session issues with the board. A major item of concern is the green acres issue that is likely to be a hot topic this session and how assessors will be involved with that process. The committee will work with Rob Vanasek to ensure that information is distributed to the membership on a timely basis.

Jan Olsson, Membership and Awards Committee chairperson, reviewed the current inventory of promotional items with the board.

Tom Dybing, Nominating Committee chairperson, stated that Regions 2 and 3 will need to have new directors in 2008. Also, Judy Remer will be completing her two two-year terms as MAAO secretary-treasurer, so we will be electing a new person for that position in 2008.

Bruce Sanders for Teresa Mitchell, Information Systems Committee chairperson, reported that the committee is researching website vendors that have association management software applications for our association to consider purchasing for enhancements to our current site. The committee will report back to the board at its next meeting.


Tom May, Sales Ratio Committee chairperson, reported that the committee will be looking into foreclosures, fraudulent sales and the new IAAO Ratio Study Standard and will provide input to the board over the next year.

Jack Pasternacki, Tax Court Committee chairperson, reported that the committee will be providing a Tax Court update at Summer Seminars and will be looking into the possibility of a joint project with the Metro Chapter of the Appraisal Institute.

Jim Atchison, Commercial-Industrial Committee chairperson, reported that the committee will be addressing the issue of valuation and taxation of cell towers and billboards. Another goal of the committee is to have more involvement with outstate assessors who have a need for clarification of commercial split-class properties.

Tom Houselog, Agricultural Committee chairperson, reported that the committee will have a very busy year working with the Department of Revenue and the legislature on the green acres issue.

Bill Peterson, Finance Committee chairperson, reported that we have combined our banking accounts at Wells Fargo. This will simplify the transfer of income and expenses and allow easier auditing of MAAO funds.

Marvin Anderson, Rules and Resolutions Committee chairperson, provided updated copies of the revised MAAO Constitution and By-laws.

New initiatives for 2008 include:

Developing a plan for the archiving and record retention of MAAO records.

Creating an MAAO Resource Center that would include educational items that can be borrowed, emailed or purchased by members.

Developing an MAAO handbook that summarizes the association activities and policies.

MAAO leadership and committees are working on many projects this year and each committee has a plan to accomplish its goals. As you can see from the committee member listing included in this issue of Equal Eyes, we have involved many new members in association activities this year.

MAAO is truly a body of persons with a common goal: to provide educational opportunities and resources to its members to improve assessment administration in Minnesota.

As always, I am interested in your ideas or concerns about our organization. Please feel free to contact me at any time.

Stephen Behrenbrinker, SAMA, CAE2007-2008 MAAO [email protected]


Special ag homesteads: How do I love thee? Let me count the ways. Elizabeth Barrett Browning had it so much better than property tax law in Minnesota. So far, I have not found any way to even like special ag, let alone to love it.

I always thought when you homesteaded a property, you lived there. Giving a homestead to a farm because it is being farmed by a son, daughter, grandson or whatever qualified entity comes down the road, does not make sense at all to me. It makes even less sense to me when the father or grandfather might be farming land owned by the child or grandchild, and it does not qualify for homestead. It would seem the same language would apply for special ag as it does for relative homesteads. If it works one way, it should apply in the reverse direction. What is even more logical would be to make it simpler, i.e., if you live there, it is eligible for a homestead. The simplest solution would be to make one classification rate for agricultural property.

When we received the special ag homestead applications this year, there were 11 forms of various array for application or reapplication. How much simpler would it be if the citizens of Minnesota were to discover that a farm is a farm is a farm? Make one classification rate for agriculture and forget it. Then if the legislature had the same classification rate for agriculture as residential, timber, etc., it wouldn’t be such a big deal for all of the almost, but not quite, wannabe farmers.

Quite often giving the preferential rate for agricultural homesteads does not make sense with the demands that are placed on the infrastructure by the homesteader. The homesteader uses the local roads much more frequently than the absentee landlord. They will also use other local services such as ambulance calls,

In My Opinion...Written by Robert Pickett, SAMAFillmore County Assessor

fire calls or law enforcement more than the absentee owner. Frequently, the homesteader rents the farm from the absentee owner and uses the roads to take the 8,000 gallon liquid manure tanker to the fields or the 1,000 bushel semi-tractor/trailer that hauls the crop to storage. This is a very good deal for the homesteading farmer who pays less tax on the local levy than the non-homestead property owner. They reap the maximum benefit in the form of roads that are maintained for their use and the neighboring non-homestead property owner gets to pay nearly twice the amount of tax for a service that they rarely have the opportunity of using.

The past couple of years, a growing number of legislators in southeastern Minnesota have been calling for farmers to not have to pay for bonding referendums on the agricultural portion of their property. Rather, it would be similar to operating referendums where only the house, garage and one acre are subject to the referendum. Of course, this sounds great to most farmers. Is this fair and equitable to the owners of commercial-industrial property? I think not, but apparently their vote doesn’t count for much.

Over the years I hace been employed in the asssessing profession, I have come to believe that the more we can persuade the legislature to use the KISS method when writing property tax legislation, the better the chance the assessors throughout our state will be able to administer a tax on value as shown through the real estate market. I think that the cooperation

between MAAO and the Department of Revenue in the last few years has been excellent. Hopefully, continuing this alliance in the future will result in more simplistic legislation and fewer “special” programs and definitions.

Special Ag Homesteads: How do I love thee?

An early morning view of the Pickett farm

When asked how long he had been a member of MAAO, Bob replied, “beats me.” When

asked how long he had worked for Fillmore County, he replied, “too long.” When asked how many articles he has written for Equal

Eyes, he replied, “ever since the editor started harassing me for articles, I have not

kept track of the number.”

Editors Note: Bob Pickett retires at the end of 2007. Sadly, this will be his last Equal Eyes article. The Edito-rial staff will miss Bob’s supportive attitude, but wishes him well as he starts a new adventure. Congratua-tions and enjoy Bob!


State Board of Assessors Meeting Minutes

Provided by Pam LundgrenMinnesota Department of Revenue

Tuesday, July 10, 2007Minnesota Department of Revenue - Room 2020

Chairperson Keith Albertsen convened the meeting at 8:45 a.m.

Members in attendance were:Keith Albertsen, ChairpersonDoreen Pehrson, Vice ChairpersonJan JacksonGregg Larson Dave MarhulaMike AmoSteve SinellDeb Volkert Gary Amundson was unable to attend.

The Minutes of the May 22, 2007 meeting were read and discussed. Steve Sinell made a motion to approve the minutes as amended. David Marhula seconded the motion. The motion carried.

Secretary’s Report:To date, 890 license renewal applications (approximately 90 percent) have come into the office; 857 license applications have been processed; three are on hold for return of incomplete applications, and 30 are applications for Record Retention. This is compared to 910 applications received and processed last year at the same time. A total of 977 applications were sent out.

The target date for sending out the yearly licensing list to county assessors is Friday, July 13. By that time, anything postmarked June 30 will have been processed both in Tax Operations and our office. This year’s list will include a column indicating whether each assessor has attended the required Ethics for Minnesota Assessors seminar as a reminder to those who haven’t attended it yet.

Request for Provisional Status:Mark Landsverk, Polk County. Courses: Assessment Laws, History and Procedures, ProSource 101-104 and a bachelor’s degree in arts and sciences from the University of North Dakota.

Application for CMA:David Marhula made a motion to award the Certified Minnesota Assessor designation to the following applicants:

Rick Bymark, Crow Wing CountyTerence Chacka, Scott County Joshua Hoogland, Hennepin CountyTyler Kosbab, Steele County Allison Lowe, Cook County Jill Murray, City of MoorheadDaniel Swenson, Itasca County

Application for CMAS:Mike Amo made a motion to award the Certified Minnesota Assessor Specialist designation to the following applicants:

Shelly Murschel, Sherburne County. Her education includes courses A, B, H, J and a bachelor’s degree in finance from St. Cloud State University. Her form report passed the Grading Committee in June 2007, and she has five years of assessment experience.

Theresa Quinn, Sherburne County. Her coursework includes courses A, B, H, J and many seminars. Ms. Quinn’s form report received a passing grade from the Grading Committee in June 2007, and she has six years of assessment experience.

Gregg Larson seconded the motion. The motion carried.

Application for SAMA: Cheryl Grover, Clearwater County. Her education includes courses A, B, F, G, H, J, IAAO 102, Management and Supervision, ProSource 105 and a large number of seminars. Ms. Grover’s residential demonstration narrative passed the Grading Committee in July 2006, and she had a successful oral interview with the Board in September 2006. Ms. Grover’s income demonstration narrative passed the Grading Committee in May 2007. Ms. Grover has 26 years of assessment experience, and she is applying for the Senior Accredited Minnesota Assessor designation. Doreen Pehrson made a motion to award Cheryl Grover the Senior Accredited Minnesota Assessor designation. Jan Jackson seconded the motion. The motion carried.

Cynthia Blagsvedt, Fillmore County. Her education includes courses A, B, J, IAAO 102, Mass Appraisal Basics, Management and Supervision, and ProSource 105. Ms. Blagsvedt’s form report passed the Grading Committee in August 2006, and she passed the residential case study examination in September 2006 and had a successful oral interview with the Board in March 2007. Ms. Blagsvedt passed the income case study examination in June 2007. In addition, her experience has been increased to include the years spent as an assessment technician at Fillmore County. This now gives her eight years of assessment experience, and she is applying for the Senior Accredited Minnesota Assessor designation. David Marhula made a motion to award Cynthia Blagsvedt the Senior Accredited Minnesota Assessor designation. Doreen Pehrson seconded the motion. The motion carried.


Robert Kleis, Dakota County. His education includes courses A, B, H, J, K, ProSource 105 and many approved seminars. Mr. Kleis’s form report passed the Grading Committee in September 2006, and he passed the residential case study examination in February 2007. Mr. Kleis had a successful oral interview with the Board in March 2007 and passed the income case study examination in May 2007. Mr. Kleis has nine years of assessment experience, and he is applying for the Senior Accredited Minnesota Assessor designation. David Marhula made a motion to award Robert Kleis the Senior Accredited Minnesota Assessor designation. Steve Sinell seconded the motion. The motion carried.

Appointments with the Board:Luis Rosario, Ramsey County, met with the Board for his accreditation oral interview. His education includes courses A, B, Mass Appraisal Basics, Basic Income Approach to Value, Supervision and Management, Appraisal Institute Residential Case Study and IAAO 151, in addition to appraisal courses to obtain his appraiser license. Mr. Rosario’s form report passed the Grading Committee in June 2007, and he passed the residential case study examination the same month. He has appraisal experience since June 1998 and assessment experience since January 2005. Mr. Rosario applied for the Accredited Minnesota Assessor designation. Mike Amo made a motion to award Luis Rosario the Accredited Minnesota Assessor designation. Deb Volkert seconded the motion. The motion carried.

Benjamin Thomas, St. Louis County, met with the Board for his accreditation oral interview. His education includes courses A, B, H, K, IAAO 102, Basic Income Capitalization (income course) and Appraisal Procedures from the Appraisal Institute, and 105 from Kaplan/ProSource. Mr. Thomas also holds a bachelor’s degree in business administration and management from Southwest State University. His form report passed the grading committee in April 2007, and he passed the residential case study examination in May 2007.

Mr. Thomas has 10 years of assessment experience and applied for the Accredited Minnesota Assessor designation. Steve Sinell made a motion to award the Accredited Minnesota Assessor designation to Benjamin Thomas. Gregg Larson seconded the motion. The motion carried.

Discussion Items:We received a question from John Gustafson who is a SAMA. He’s currently on Record Retention and has been since fiscal year 2006. He does have 46 hours of continuing education for the current four-year block but has not yet taken the Code of Conduct and Ethics Course. He wants to know if he stays on Record Retention until the end of the four-year block next year, if he’ll have to take a PACE Course for this four-year block if he wants to relicense at some point in the future. The answer to this is: There will be an examination challenge made available, and it will be in the form of essay questions. More information on that will be made available.

During a return phone call to let him know his question would be on the agenda, Mr. Gustafson raised yet another question. He’s aware that all assessors must attend the Code of Conduct and Ethics Course to relicense, but if he’s unable to attend the PACE Course and chooses to relicense at a lower level (CMAS) what will be the requirements to relicense at the SAMA level in the future? The answer to this question is: The PACE Course is required for AMA and SAMA designations and assessors who do not attend the course or pass the test may not relicense at those levels. The ethics course must be attended to relicense at all levels.

How will assessors currently on Record Retention who wish to reinstate after June 30, 2008 get the ethics requirement? Will they be required to attend the portion of the Assessment Laws and Procedures Course that pertains to ethics? If that should be the case, that four-hour course will be applied back to the prior four-year block. However, will attendance at a second ethics course be required in order to re-license on June 30, 2012?

Answer: Yes, attendance at a second Code of Conduct and Ethics Course will be required.

The Board received a question from Hubbard County assessor Bob Hansen regarding the Code of Conduct and Ethics. He would like clarification on an issue regarding a local assessor working in a jurisdiction where the assessor owns an abstract company. Discussion of the information resulted in a decision that, in this instance, there is no conflict of interest, and therefore, no violation of the Code of Conduct and Ethics. A letter will be drafted for the chairperson’s signature.

All questions regarding clarification of the Code of Conduct and Ethics should be sent to the Board of Assessors. The Board assumes that each question will be different, and therefore, will be answered on a case-by-case basis.

We received a question about a county assessor being related to a local assessor – is it a conflict of interest? The Board discussed this issue and decided that, as long as there are standard methods of review in place, there is no conflict of interest.

We also received a question about county staff appraisers contracting as local assessors. This question is being turned over to the Attorney General for an opinion. The response will be entered into the minutes of the meeting in which the opinion is given.

There being no further business, the chairman set the date for the next meeting as Tuesday, and Wednesday, Oct. 2 and 3, 2007, at the Duluth Holiday Inn in conjunction with the MAAO Fall Conference. We will convene at 1 p.m. on Oct. 2 and at 9 a.m. on Oct. 3.

David Marhula made a motion to pay all meeting expenses. Jan Jackson seconded the motion. The motion carried.

Mike Amo made a motion to adjourn. Gregg Larson seconded the motion. The motion carried. The meeting adjourned at 2:20 p.m.


Meeting MinutesTuesday and Wednesday, October 2 and 3, 2007Duluth Holiday Inn - Lakeshore RoomTuesday, October 2, 2007

Chairman, Keith Albertsen convened the meeting at 1 p.m.

Members in attendance were:Keith Albertsen, ChairpersonDoreen Pehrson, Vice ChairpersonJan JacksonGary Amundson Dave Marhula Mike AmoSteve SinellDeb Volkert Gregg Larson was unable to attend.

The Minutes of the July 10, 2007 meeting were read and discussed. Jan Jackson made a motion to approve the minutes as read. Mike Amo seconded the motion. The motion carried.

Secretary’s Report:To date, 936 license renewal applications (approximately 95 percent) have come into the office; 906 license applications have been processed; two are on hold for return of an incomplete application and 28 are applications for Record Retention. This is compared to 910 applications received and processed last year at the same time. A total of 977 applications were sent out.

Letters were sent to the former AMA and SAMA license holders (13 of them) now on record retention regarding what they need to do if they should wish to relicense for fiscal year 2009.

Response to Robert Hansen, Hubbard County assessor, regarding the conflict of interest issue in his county was read.

Announcements:The MAAO Fall Conference will be held in Duluth from Sept. 30 to Oct. 3, 2007. Assessors will be awarded four CEHs for attendance at each seminar. Assessors who attend two seminars and attend the Commissioner’s Session will receive a total of 10 CEHs. Per Board Policy, the correct four-digit license number must

appear on the rosters in addition to the assessor’s name or no CEHs will be awarded.

The Minnesota CLE will offer a one-day seminar entitled Handling Property Tax Appeals at their Conference Center on Oct. 29, 2007. Assessors who provide documentation of having attended this seminar will receive 5.5 CEHs.

Application for Provisional Status:Steve Chmielewski III, Benton County. Successful challenge of Assessment Laws, History and Procedures and a bachelor’s degree in real estate from St. Cloud State University.

Cory Leinwander, St. Louis County. Assessment Laws, History and Procedures and a bachelor’s degree in real estate from St. Cloud State University.

Application for Certified Minnesota Assessor:Gary Amundson made a motion to award the Certified Minnesota Assessor level of licensure to the following individuals:Patrick Chapman, Ramsey CountyRandall DeJong, Anoka CountySuzanne Droubie, Anoka CountyJoyce Eisnemenger, Martin CountyLinda Fearing, Ramsey CountyRonald Foster, Anoka CountyJennifer Gabel, Kandiyohi CountyBrian House, Carlton CountyJerri Huston, Cass CountyWendy Iverson, Dodge CountyLisa Janssen, Redwood CountyDianne Kelley, Dept. of Revenue Brian Kohorst, Washington CountyJacob Pidde, City of PlymouthMatthew Sandell, City of MinneapolisDan Schaffler, Olmsted CountyGregory Schmitt, Olmsted CountyMiranda Schultz, Chippewa CountyRobert Sheehan, Ramsey CountyRyan Short, Blue Earth CountyErik Skogquist, Anoka CountyBrittania Sorgdrager, Pine CountyTimothy Ulvin, City of MinneapolisChristopher VanDyke, Otter Tail CountyRonald Vikre, Fillmore County

Steve Sinell seconded the motion. The motion carried.

Application for Senior Accredited Minnesota Assessor:Michelle Bolen, Isanti County. Her education includes: courses A, B, Mass Appraisal, K, Basic Income Approach to Value, IAAO 102, and ProSource 105, in addition to a number of seminars. Ms. Bolen’s form report passed the grading committee in April 2006, and she passed the residential case study examination in July 2006 and had a successful oral interview in November 2006. Ms. Bolen passed the income case study examination in September 2007, and she has seven years of assessment experience. She is applying for the Senior Accredited Minnesota Assessor level of licensure. Steve Sinell made a motion to award Michelle Bolen the Senior Accredited Minnesota Assessor license. Doreen Pehrson seconded the motion. The motion carried.

Rich Gruber, City of Maple Grove. His coursework includes: courses A, ProSource 100-105 (approved alternates to B, the elective and the two day USPAP), H, J, K, and a large number of seminars. Mr. Gruber’s form report passed the grading committee in February 2006, and he passed the residential case study examination in June 2006 and had a successful oral interview with the Board in July 2006. He passed the income property case study examination in September 2007. Mr. Gruber has five years of assessment experience, and he is applying for the Senior Accredited Minnesota Assessor level of licensure. Dave Marhula made a motion to award the Senior Accredited Minnesota Assessor license to Rich Gruber. Mike Amo seconded the motion. The motion carried.

Daryl Moeller, Chisago County. His education includes: courses A, B, J, K, IAAO 102, ProSource 105, a successful challenge to Course H and a bachelor’s degree in mathematics from St. Cloud State University. Mr. Moeller’s form


report passed the Grading committee in Oct. 2006, and he passed the residential case study examination in January 2007. Mr. Moeller had a successful oral interview with the Board in May 2007 and passed the income case study examination in July 2007. Mr. Moeller has six years of assessment experience, and he is applying for the Senior Accredited Minnesota Assessor level of licensure. Mike Amo made a motion to award Daryl Moeller the Senior Accredited Minnesota Assessor license. Deb Volkert seconded the motion. The motion carried.

Benjamin Thomas, St. Louis County. His education includes: courses A, B, H, K, IAAO 102, Basic Income Capitalization, Appraisal Procedures from the Appraisal Institute, and 105 from Kaplan/ProSource. Mr. Thomas also holds a bachelor’s degree in business administration and management from Southwest State University. His form report passed the grading committee in April 2007, and he passed the residential case study examination in May 2007. Mr. Thomas had a successful oral interview with the Board in July 2007, and he passed the income case study examination in August 2007. Mr. Thomas has 10 years of assessment experience and is applying for the Senior Accredited Minnesota Assessor level of licensure. Gary Amundson made a motion to award Benjamin Thomas the Senior Accredited Minnesota Assessor license. Jan Jackson seconded the motion. The motion carried.

Appointments with the Board:Mary Black, Cook County, met with the Board for her accreditation oral interview. Her education includes: courses A, B, H, K, IAAO 102, 151 and many approved seminars. Ms. Black’s form report passed the Grading Committee in June 2005, and she passed the residential case study examination in August 2006. Ms. Black has four years of assessment experience, and she is applying for the Accredited Minnesota Assessor level of licensure. Steve Sinell made a motion to award the Accredited Minnesota Assessor license to Mary Black. Doreen Pehrson seconded the motion. The motion carried.

Dale Beierman, Morrison County, met with the Board for his accreditation oral interview. His education includes: courses A, B, H, J, K, IAAO 102 and ProSource 105. His residential demonstration narrative passed the Grading Committee in August 2007. Mr. Beierman has seven years of assessment experience, and he is applying for the Accredited Minnesota Assessor level of licensure. Jan Jackson made a motion to award the Accredited Minnesota Assessor license to Dale Beierman. Gary Amundson seconded the motion. The motion carried.

Kari Kamrath, Hennepin County, met with the Board for her accreditation oral interview. Her education includes: courses A, H, K, IAAO 151 and a bachelor’s degree in real estate from St. Cloud State University. Ms. Kamrath has three years of assessment experience, and she is applying for the Accredited Minnesota Assessor level of licensure. Dave Marhula made a motion to award the Accredited Minnesota Assessor license to Kari Kamrath. Mike Amo seconded the motion. The motion carried.

Chairman Keith Albertsen recessed the meeting at 3:15 p.m. We will reconvene at 9 a.m. on Wednesday, October 3, 2007 in the same location.

Wednesday, October 3, 2007Chairperson Keith Albertsen reconvened the meeting at 9 a.m. All the members from the previous day’s meeting were present.

Discussion Items:Keith Albertsen brought the Board members up to date on the MAAO Business Meeting.

Tami Paulson, Olmsted County, asked about doing an income narrative for her AMA and then doing the income case study examination for her SAMA. She asked if she would be required to do a residential form report. The answer is no. The form report is required if no narrative is submitted and the residential case study examination is taken in lieu of the narrative. Either a residential or income narrative may be submitted for accreditation. However, the SAMA level

requires either the income case study examination or another income narrative in addition to the other requirements.

Doreen Pehrson asked for information on how newly licensed assessors are “tracked” for completion of the ethics course? Some have had the ethics course with Assessment Laws, History and Procedures and some have not. Also, will they need to complete ethics if they challenge Assessment Laws, History and Procedures? The staff at the Board office has been tracking the ethics course completion since the course was first offered. Assessors who have challenged Assessment Laws, History and Procedures will need to attend the Ethics for Minnesota Assessors course if they wish to renew their fiscal year 2009 license.

Deb Volkert brought the Board members up to date on rule changes. Review of the rules produced a motion from Jan Jackson to delete the four-hour USPAP seminar requirement from 1950.1080, Subp. 6. Deb Volkert seconded the motion. The motion carried with one nay vote and one abstention.

The Board members discussed the remaining changes that need to be made to the rules. The process will begin with edits to the Education and Licensing Manual to reflect the changes. A draft of the changes will be presented at the next meeting. There will be further discussion of rule changes at the next meeting.

There being no further business, the chairman set the next meeting date as Tuesday, Dec. 4, 2007 at the St. Cloud Holiday Inn. We will convene at 9 a.m. in the Board Room.

Jan Jackson made a motion to pay all meeting expenses. Dave Marhula seconded the motion. The motion carried.

Dave Marhula made a motion to adjourn the meeting. Steve Sinell seconded the motion. The motion carried. The meeting adjourned at 11:30 a.m.


TransitionsAugie Zezulka from the Carlton County As-sessor’s office retired on June 29, 2007, with more than 31 years of service to the county. Augie was a residential/commercial apprais-er assigned to do the southwest corner of Carlton County. He was roasted and toasted with a party at the courthouse with many members of Region IV along with numer-ous family and friends. We wish Augie the best in his retirement. His plans are to spend many hours at his cabin and enjoying hunt-ing and fishing with his grandchildren.

Augie Zezulka

In MemoryAldis H. “Al” Johnson

(1924 - 2007)Former Rice County Appraiser

Augie and wife Doreen

Marci Moreland presenting Augie with his MAAO certificate Dale Smith, Carlton County Assessor, presenting Augie with a plaque from

the Carlton County Board of Commissioners


Written by Steve Hurni, SAMAMinnesota Department of Revenue Regional Representative

Border Values

For the property tax system to work, the public and public officials need to trust and believe that there is consistency, uniformity and fairness from one jurisdiction to the next. They must believe that similar properties are being valued appropriately both internally (across adjoining jurisdictions within a county) and externally (across adjoining counties).

Border value differences or discrepancies, whether perceived or actual, affect the assessors’ credibility with the general public, local and state elected officials and with other assessors. Credibility is essential in the assessment profession.

The public and local and state officials will continue to determine the amount of revenue needed to provide public services, and the reality is that there is and will continue to be differences in the amount of property taxes paid in adjoining jurisdictions.

Our ultimate responsibility, as assessment professionals, is to ensure that similar properties are being valued and classified in a consistent, uniform, and fair manner throughout the state.

Determining causes of border value discrepanciesTwo of the possible causes of the perceived or actual differences in border values are (1) no clear and uniform land type definitions and (2) multiple land type valuation methodologies are in use.

Although many jurisdictions may use identical land type terminology, their definitions for those land types may not be identical, i.e., tillable, pasture, meadow, woods, waste, upland, lowland, and nontillable may be terminology used in various jurisdictions, but it may not actually represent the same type of land from one jurisdiction to the next. Due to this appearance of a lack of consistency between assessors’ land type definitions, the public and public officials may question the fairness and the credibility of the assessment.

Presently, assessors are utilizing several different valuation methodologies. The following are some of those methods:

1. Tillable, pasture, meadow, woods and waste, i.e., A, B and C,

2. Tillable, nontillable and waste,3. Upland and lowland,4. Crop Equivalent Ratings (CERs) only on tillable and

remaining acreage identified as pasture, meadow, woods, and waste, and

5. CER average for all acreage.

If adjoining jurisdictions are not utilizing the same methodology in valuing land, comparisons between jurisdictions, at best, is very time consuming and difficult. The difficulty for the public and public officials to compare values in adjoining jurisdictions utilizing different methodologies may result in those individuals questioning the fairness and credibility of the assessment.

Developing solutions to these issuesSolutions tend to be more difficult to develop and implement than the identification of causes. The development and implementation of solutions tends to require change, and receiving additional funding to implement changes can be difficult. The first and most essential step for any solution is to improve the communication and working relationships between jurisdictions within a county, between adjoining counties, and with the Property Tax Division.

Land type definitions: Some counties and some MAAO Regions are in the process of developing written and visual definitions for pasture, meadow, woods and waste and are including their regional representative in that process. Other counties and MAAO Regions throughout the state should work together with the Property Tax Division toward a goal of reducing or eliminating the perceived or actual border discrepancies between jurisdictions.

Whether a group is a few jurisdictions or counties or an entire MAAO Region, it is important for the group to include visual examples and discussion to ensure consistency. Ideally, the group would dedicate some time to physically view different land types and then discuss them to ensure consistency between jurisdictions.

Land type valuation methodology: Each of the aforementioned valuation methods has pros and cons. Although the method may accurately represent that jurisdiction’s market at this point in time, some of those methods do not appear to allow for the detailed sales analysis of a changing market or for reviewing border comparisons that are necessary to ensure the credibility of the assessment.

The two aforementioned valuation methods that best appear to allow for the detailed sales analysis of a changing market and for conducting border comparisons are (1) tillable, pasture, meadow, woods and waste, i.e., A, B and C, and (2) CERs only on tillable and remaining acreage identified as pasture, meadow, woods, and waste.

Views You Can Use


In a changing market, the market may indicate different values for tillable, pasture, woods, meadow and waste. With different land types being included in a broader group, doing detailed sales analysis to address those market indicators and doing border comparisons are, at best, very difficult.

Local assessors, staff appraisers, city assessors, county assessors, and members of the Property Tax Division need to be willing to work together to develop both written and visual land

type definitions and to utilize statewide valuation methods that allow for detailed sales analysis in a changing market, as well as detailed border comparison information.

For some jurisdictions, this may require minimal change, and for others, it may require major changes requiring a quintile to accomplish. In an effort to promote uniformity and increase credibility, it is in our own best interest for us to work together to reduce or eliminate the perceived or actual border valuation differences or discrepancies between jurisdictions.

Views You Can Use...continued

Minnesota State Board of Assessors2008 Calendar

January No Meeting

February Tuesday, Feb. 5, 2008 Minnesota Department of Revenue

March Tuesday, March 8, 2008 St. Cloud, Holiday Inn

April No Meeting

May Tuesday, May 20, 2008 St. Cloud, Holiday Inn

June No Meeting

July Tuesday, July 15, 2008 Minnesota Department of Revenue

August No Meeting

September/October Tuesday, Sept. 30, 2008 1 p.m. Wednesday, Oct. 1, 2008 9 a.m.

November No Meeting

December Tuesday, Dec. 2, 2008 St. Cloud, Holiday Inn


Let’s Get Acquainted with

Researched and Written by Marci Moreland, SAMACarlton County Chief Deputy Assessor

Editorial Committee Member

Ryan Rasmusson

It is my privilege to feature Ryan Rasmusson, Freeborn County assessor, for the winter issue of Equal Eyes.

Ryan has been the county assessor in Freeborn County for five years. Prior to becoming county assessor, he was a property appraiser from 1998 to 2002.

He got into the assessment field because he says he didn’t know any better. He was working for a local manufacturing company, slowly working his way into the front offices. Becoming frustrated, waiting for something to develop, he wanted a job where he could put his college degree to work. There was a job opening for an appraiser position in which he applied and was hired. At the time, he didn’t even know what an assessor was. Apparently, Ryan was not a homeowner? But it has all turned out well for him.

There are approximately 22,000 parcels in Freeborn County in 34 jurisdictions. Of which, there are 14 cities and 20 townships. The city of Albert Lea is the county seat. The classes of property consist of 63 percent residential, 30 percent agricultural, 6 percent commercial and industrial and 1 percent other classes of properties.

There is a staff of seven which includes the county assessor, four appraisers, and two office support staff.

Ryan has been a member of MAAO for nine years and a member of IAAO

for two years. He has served on the Membership and Awards Committee and is currently serving on the Rules and Resolutions Committee.

Ryan and his wife, Carolyn, have been married for 11 years. They have two children: his son, Anthony, is 8 years old, and his daughter, Sydney, is 5 years old.

He enjoys camping, fishing, sports, helping his in-laws with the farming (What a great son-in law!), and spending time with his family. His son is at the age where he is getting into sports, so Ryan is becoming involved with coaching and helping with youth sports. Both Ryan and his wife are members of the Glenville Volunteer Fire Department and First Responders.

Ryan says they are a pretty ordinary family. Both he and his wife were born

and raised in Freeborn County in the City of Glenville. Both attended college in Winona. Ryan received a bachelor’s degree in business administration with a minor in accounting from Winona State University, and Carolyn received a degree in nursing from Winona Technical College. Unlike many couples, they were fortunate to find decent jobs in their home

community and be able to be near their families and friends.

Ryan hopes to continue to work in his current position for many years to come and looks forward to all the challenges ahead. (As all of us know, there may be many.) He hopes to become more involved in MAAO in the future. Spending more and more time running to his kids’ activities as they get older is something he is really looking forward to. He and his son plan on taking guitar lessons together. It’s always been a goal of Ryan’s to play guitar and Anthony is giving him that final push to do so. Who knows, maybe we can have a

talent contest at an MAAO event.

His most unusual or memorable situation was when he was running late for an appointment to view a property. He was stopped for speeding with a county vehicle. Luckily for him, the officer let him off the hook. It always helps to know your county deputies!!! Frankly, he feels he was pulled over to be asked about property taxes.

When asked what he would change about the assessment field, he said he would no longer have mobile homes subject to


Let’s Get Acquainted...continued

Freeborn County

property tax. Mobile homes should be required to be licensed (he has no answer on enforcement). Also a change in the homestead system, whether it could be simplified or possibly abandoned altogether is a suggestion he feels should be investigated. A lot of time and effort is spent on administration of the various homesteads.

One of the biggest challenges in the assessment field is dealing with the misconceptions of the public about assessment and the property tax system. But on the other hand, Ryan says this is the part of the job he enjoys the most, trying to explain and educate the public about property taxes.

“I could never or would never have taken the county assessor position when I did if it wasn’t for the staff in Freeborn County. Their experience, knowledge, help and support made it possible.”

Freeborn County was organized in 1855. It is named after William S. Freeborn, territorial legislator. Freeborn County is known as the southern gateway of Minnesota. Located in the heart of the County, at the intersection of Interstate Highways 90 and 35, is the county seat of Albert Lea.

The 720 square miles of rolling land, beautiful lakes, and rich soil have historically attracted people to Freeborn County, and today the county has a population of 33,000 within 14 cities and

20 townships. Freeborn County offers a highly productive agricultural trade center, excellent school systems, a variety of industrial and retail establishments, cultural and recreational activities, low cost of living and a safe environment.

Recreational opportunities abound in Freeborn County. Each year, 125,000 people visit the Helmer Myre State Park to enjoy hiking, biking, camping, wildlife watching, snow shoeing, cross country skiing and canoeing. Albert Lea boasts 38 city parks, and Freeborn County itself

maintains four county parks, along with over 250 miles of groomed snowmobile trails. Each summer Freeborn County hosts “The Best Six Day of Summer.” The Blazing Star biking and walking trail is in progress and will comprise of 18 miles running from the State Park to Hayward and hooking up with the Shooting Star trail in Mower County. Geneva Lake, Albert Lea Lake, Fountain Lake, Freeborn Lake, Bear Lake, and Twin Lakes are excellent sources for summer boating and fishing year around.

Freeborn County Courthouse


The beautiful town of Duluth was the setting for the MAAO 2007 Fall Conference Sept. 30 through Oct. 3. On Sunday, many attendees gathered to watch the Vikings play football at the Downtown Holiday Inn, the conference host hotel. Other activities occurring on Sunday were the meetings of the MAAO Executive Board and the State Board of Assessors. Everyone came together at Grandma’s in Canal Park for the opening reception. It was nice enough to sit outside.

Monday morning the conference began. Steve Hacken presented an overview of the flood damage in southern Minnesota. The meeting progressed with a session by the Department of Revenue and Gordon Folkman followed by committee reports. New this year, was the 2007 Annual Report, which included the meeting agenda and contained written reports from each region director and committee chair. The report was well received by the attendees; it gave them a chance to concentrate on areas of concern or importance to them and provided a written record of the conference proceedings, not to mention it also cut down on the length of the oral reports.

A cruise of the Duluth waterfront was the special event for Monday night. Arrangements were made to have the boat available at an earlier time, so the entire tour was done in daylight. The weather was brisk, but no rain. Dinner was on your own, and with all the restaurants available in Canal Park, there was no shortage of choices.

IAAO President Marion Johnson and NCRAAO President Steve Miner spoke at the beginning of the business meeting

reconvene Tuesday morning. The big event of the morning was the election of officers. Kathy Hilmer (Region 5) and Lori Schwendemann (Region 6) will continue with their second terms as region directors. Lorna Sandvik (Region 8) and Lee Brekke (Region 7) were elected to begin their first terms as region directors.

Marv Anderson and Bill Effertz ran for 2nd vice president. The nominating speeches were the most entertaining campaign presentations in a long time. Bill Effertz was elected the 2008 2nd vice president. Steve Hacken was elected 1st vice president, and Steve Behrebrinker was elected the new 2008 MAAO president. The meeting concluded with 62 lengths of service awards being presented for five, 10, 15, and 20 years of service.

Educational opportunities included: Conservation easements, Negotiating Skills, Internet Security, Lakeshore Properties, Tax Increment Financing and Foreclosures. Classes were held Tuesday afternoon and Wednesday morning.

A special thank you to Conference Coordinator, Paul Knutson; Conference Committee members, Kyle Holmes, Andy Plesha and Gregg Swartwoudt; and Education Coordinator, Dave Armstrong for creating and organizing a great conference! The conclusion of the 2007 MAAO Fall Conference was the banquet. All newly elected officers were sworn in and longevity recognition was given to individuals who have been MAAO members for 25, 30 and 35 years.

The Top Pen winners were announced.

The winner of the Top Pen was Tim Sosebee of Freeborn County with his article titled, “Just How Old Is This House?” The first runner up were co-authors Bruce Nielsen and Barb Dybdahl with their article titled “Wind: The Newest Energy Source.” The second runner up was Carol Schutz with her article titled “Got Gas?”

Marri Renne accepted IAAO’s Verne W. Pottorff award for her late husband, J. Scott Renne. This award is given to an IAAO Professional Designee who has promoted the interests and mission of the IAAO Professional Designation Program. Stephen Behrenbrinker and Bob Wilson accepted this award at the 2007 IAAO Conference in Atlanta, Georgia.

This Recognition was also shown to all outgoing officers and directors. Past President Wagner did a great job as MAAO president for 2007. The organization looks forward to working under the leadership of President Steve Behrenbrinker in 2008.

MAAO 2007 Annual ConferenceWritten by Jan Olsson, AMA, RESCity of PlymouthMembership and Awards Committee Chair

Jan has been a member of MAAO since 1994. She has worked for the City of

Plymouth for 20 years. Jan has served os the Associate Editor as well as a committee member of the Editorial

Committee. She currently serves as the Membership and Awards Commit-tee Chair. Jan has contributed many

articles to Equal Eyes.


Some of the 2007 length of service award winners

Nominating speeches


MAAO Region Map

St. LouisItasca

Lake

Cass

Polk

Beltrami

Aitkin

Pine

Cook

Koochiching

Otter Tail

Clay

Roseau

Marshall

Becker

Todd

Stearns

Kittson

Swift

Lyon

Pope

Morrison

Wilkin

Carlton

Renville

Hubbard

Norman

Martin

Rice

Wright

Crow Wing

Fillmore

Grant

Mower

Lake of the Woods

Murray

Nobles

Sibley

Brown

Rock

Redwood

Douglas

Kandiyohi Meeker

Jackson

Isanti

Goodhue

Winona

Dakota

Faribault Freeborn

Olmsted

Lincoln

Blue Earth

Stevens

Scott

Anoka

Traverse

Wadena

Steele

Houston

Dodge

McLeod

Hennepin

Nicollet

Kanabec

Chippewa

Benton

Wabasha

Pennington

Lac Qui ParleCarver

Big Stone

Mahnomen

Cottonwood Waseca

Le Sueur

Yellow Medicine

Red Lake

Sherburne

Watonwan

Clearwater

Mille Lacs

Chisago

Pipestone

WashingtonRamsey

12

543

67

98

REGIONS


2008 Annual Conference Information

Location:Breezy Point Resort9252 Breezy Point DriveBreezy Point, MN 56472Breezy Point Resort is located on Pelican Lake near Brainerd.

This Minnesota resort has attracted guests for over 80 years. Lodging will be at the Breezy Inn and Suites. Our conference events will be held in the Breezy Point Conference Center.

Dates:September 28 through October 1, 2008.

Costs:$85 per night accomodations$133 meal package (tentatively)

Amenities:Breezy offers two 18-hole golf courses that challenge players of every ability.

Check out www.breezypointresort.com to discover all the amenities that Breezy Point Resort has to offer.


Located about 60 miles west of the twin cities metro area on highway 12 is Darwin, Minnesota. Darwin is home of the worlds largest twine ball; no one really cares except the Johnson family. Just south of Darwin a few miles, you will find a for sale sign on what used to be the Lake Stella Creamery. Tina, the owner, is a social acquaintance; I had heard of her restoring the creamery and was excited to see what she had done with the old building. In a time when usually only new will do, it’s refreshing to see old architecture being preserved. Not only had she restored/remodeled the building, she was going to sell it and move north to work on her next real estate project.

After a tour and visit to the campfire out back, my assessor mind kept wandering back to highest and best use and who would be the likely buyer for this property? Would Tina ever gain from all the sweat equity she has put into this building over the past six years? What is the highest and best use of this property?

The .75-acre property is a small triangular tract of land that is bordered on the south by County Highway 9, to the east by a small creek that runs to Lake Stella and farm land on the west. The location is rural in nature with Lake Stella, Lake Washington and Lake Manuela all nearby. These lakes are developed with a mixture

of residential and seasonal properties. Many of the residents are employed by 3M and other major manufacturers that are located in Hutchinson, Minnesota. The remaining area is primarily agricultural use.

Zoning of the property is A1–Agricultural Preservation District–by Meeker County Zoning Ordinance. Such zoning allows for an existing dwelling to be on a tract of land this size and a number of home occupations or other incidental uses of the property. Any commercial use of the property would require a conditional use permit.

The Lake Stella Creamery was built in 1920. Most of the rural assessors have seen one or more of these large, square, block buildings where milk was hauled from the farm to be processed. There are plenty of them out there, most of which have sat vacant for many years. A few of us old assessors remember when they were functioning businesses. This creamery operated until 1937. It was used for a dance hall and other social events in years following.

This main building is 48 feet by 58 feet (2,784 square feet). A small one-story addition on the back side of the building is 10 feet by 16 feet (160 square feet) and was originally the boiler room, but is now used as an entry.

Coming in from the entry is currently Tina’s living area where there is a kitchen, sitting area, bedroom, laundry and bathroom. These areas are heated by a small wood stove.

From the kitchen area, double doors access the great room, which was the production room. It remains similar to the days when it housed large vats for the processing of milk with ceramic tiles

on the floor and partially up the interior walls. Now filled with antique furnishings and a fireplace, it is a grand space with 12-foot walls and ceiling fans.

Many smaller spaces surround the great room. There are four stairs up to what was the office, which has an open wall with a view to the great room. From the office, there are two steps down to a sitting room, which also has access to the great room and to the other small area, which has an original stone sink and counter. These rooms greatly add to the character of the building and also lessen the amount of functional space.

There are two original cooler rooms which have one-foot walls for insulation. The larger cooler room now has a tin ceiling; double doors access the great room and an archway to an adjoining storage area. There is also a floor door access to a small cellar under this room. The second cooler area has a 6-foot ceiling height; above it is a small area accessible from the upper level by a small stairway.

Creamery For SaleWritten by Jane Grossinger, SAMACity of St. Michael Silent Auction Committee Chair

View of back entry, facing west

View of creamery from the west

View from upper level kitchen of creek and Lake Stella to the east


Main level floor plan

Upper level floor plan


From the kitchen area, double doors access the great room, which was the production room. It remains similar to the days when it housed large vats for the processing of milk with ceramic tiles on the floor and partially up the interior walls. Now filled with antique furnishings and a fireplace, it is a grand space with 12-foot walls and ceiling fans.

Many smaller spaces surround the great room. There are four stairs up to what was the office, which has an open wall with a view to the great room. From the office, there are two steps down to a sitting room, which also has access to the great room and to the other small area, which has an original stone sink and counter. These rooms greatly add to the character of the building and also lessen the amount of functional space.

There are two original cooler rooms which have one-foot walls for insulation. The larger cooler room now has a tin ceiling; double doors access the great room and an archway to an adjoining storage area. There is also a floor door access to a small cellar under this room. The second cooler area has a 6-foot ceiling height; above it is a small area accessible from the upper level by a small stairway.

The upper level was an unfinished storage area, home to many bats and other critters, prior to Tina’s renovation. This area now has a wood floor originally from a barn, sheet rocked walls, a small kitchen, and a bath with an old claw foot tub, and another great room! The large living space is also home to an original motel registration counter from the former Lenhardt Hotel in Litchfield, Minnesota.

There are two rooms that are not on either the main or the upper level. The one room is a second bedroom above the main bedroom. This room is 120 square feet and is accessible from the upper level great room or by an access ladder in the bedroom on the lower level. This room is heated with the main living area. The second room is above the main level cooler; it’s only access is from a small stairway on the upper level and is 135 square feet. All levels result in a total of 4,443 square feet of living area.

The larger portion of the building has a separate wood furnace and central air conditioning, which allows for this area to be heated separately saving fuel expenses. New shingles were put on the building in 2002.

Back to highest and best use, the questions that must be answered are: is the use of the property…

legal – presently the legal use is • residential. physical – the building is large • enough for a variety of uses. The land space is limited unless adjoining land was purchased.feasible (financial) – the listing price • as of November 2007, is $299,900. Tina purchased the property in July 2001, for $25,000.

Reviewing the sales flyer for the property indicates a residential property with three bedrooms, two bathrooms, 4,284 square feet and two fireplaces. If I were looking for a home, I would consider both of the kitchen spaces to be inadequate, lacking enough cupboard and counter space. The lower-level bath does have an older-

style single shower and a separate tub, but again, both bathrooms are lacking in counter and storage space. The bedrooms are small by modern standards. There is plenty of living area, but due to the arrangement of existing walls and floor levels it would be hard to create more bedrooms. There is no garage. At the asking price of $299,900 in Meeker County, that price would purchase a nice lakeshore home, without the character, yet with amenities expected in a modern home.

What about a day care or a place where women would gather to quilt or scrapbook? I imagine that this would be a legal use, and the area does have a good residential population to support this type of venture.

To consider a commercial venture a buyer would need to get a conditional use permit, which would possibly require making the property handicap accessible, gaining additional land for parking, etc. Again, at the asking price of $299,900 and considering the rural location, there may be better opportunities in the area. The location is questionable for a retail business; however, boat access to the property from adjoining lakes may be an alternative method of access.

So I again ask, what is the highest and best use of this property? I am wishing the best of luck to Tina that a willing buyer is found for her special property. Until then, I will wait and wonder.

Backyard from entry facing north

Original freezer door

Jane has been a member of MAAO for 20 years. She has worked for the City

of St. Michael for three years. She is the Silent Auction Committee Chair. This is

her first Equal Eyes article.


Ethanol PlantsWritten by Dan Whitman, SAMAMartin County AssessorOver the past several years, we were informed of two separate 110 million gallon ethanol plants, four miles apart, planning construction in Martin County. Both proceeded with their plans, and we assumed that one, or maybe both, of the plants would drop out of the process. As it turned out, neither dropped out, and both have progressed well into the construction phase.

In September, MAAO Region 2 was seeking a location for their October Region meeting, and I thought what a good excuse to ask the ethanol plants for a tour! Couple that with the fact that there are a number of questions I have been trying to understand and plan for in my valuation of these plants, and thus a plan was hatched. After contacting Buffalo Lake Energy LLC and VeraSun Energy Company, the two companies building the plants, both were very helpful and anxious to accommodate my request (even when I told them we were a group of assessors), and the tours were scheduled.

Background Information Each plant broke ground in September of 2006 and plan to begin production March 31, 2008. The Buffalo Lake Plant sits on over 200 acres of land within the city limits of Fairmont, Minnesota (annexed to the city in 2005). Four miles to the west, the VeraSun Energy plant sits on 350 acres of land located within the city limits of Welcome, Minnesota (annexed to the city in 2005).

Each plant will produce approximately 110 million gallons of ethanol and will consume over 40 million bushels of corn annually. Although Martin County is one of the top corn-producing counties in the country (producing roughly

40 million bushels of corn per year) the two ethanol plants will leave us short 40 million bushels of corn. Also in 2008, Martin County will produce nearly two million market hogs which will consume roughly 20 million bushels of corn; now we’re 60 million bushels short. This means Martin County will need to import over 60 million bushels of corn per year. Thus, each plant is installing between four and seven miles of rail siding in order to handle the large number of unit trains required to haul away product, approximately a 100-car unit train

every five days. Major reconstruction and additions to nearby roads also were required to handle the 200-plus semi trucks expected each day at each facility.

Two Key QuestionsOn Oct. 26, 2007, MAAO Region 2 assessors completed a construction-phase tour of both facilities, giving us

the opportunity to see and discuss the issues of greatest concern to me as an assessor. From my point of view, there are two questions that seem most pertinent regarding the valuation of ethanol plants in Minnesota. My thoughts and rationale as to why these are key are as follows.

Taxable structure or nontaxable equipment: It seems the major issue confronting us in valuation is what constitutes a “taxable structure” as

One million bushel corn pile near elevator and railroad

One million gallon fermentation and beer tanks

Evaporation tower


opposed to “nontaxable equipment.” The Supreme Court confirmed in their July ruling in the Southern Minnesota Beet Sugar Coop v. County of Renville case that the definition of a “structure” versus “equipment” should be broadly applied. The definition of structure as established in the Crown CoCo, Inc. v. Commissioner of Revenue (1983) decision, states that to be “equipment,” and thus exempt from tax on real property, an item must perform functions distinct and different from the functions performed by buildings and other taxable structures. Also, the Minnesota Department of Revenue issued a letter to Renville County in March 2006 stating tanks in a processing plant may be considered equipment if they perform a function that is different from functions ordinarily performed by buildings or other structures.

The Minnesota Supreme Court in its ruling in the Southern Minnesota Beet Sugar Coop case used a three-step process to determine if a structure is indeed a taxable structure or is a nontaxable piece of equipment;

Step 1–Determine if the property falls within the broad definition of real property. If it can be defined as a taxable structure, then go to Step 2.

Step 2–Determine if the property falls within the broad definition of equipment. If it does not, then it is taxable, but if it can be defined as equipment and property, then go to Step 3.

Step 3–If it can be defined as equipment and real property, does it have an exterior shell which constitutes walls, ceilings, roofs, or floors, and if so, does the shell of the structure have structural, insulation, or temperature control functions or provide protection from elements. If they are such structures, the

exclusion from taxes does not apply to the exterior shell of the structure.

The Supreme Court ruled the Tax Court was correct in ruling that the tanks, bins, and silos were taxable structures. It seems their definition of a structure would be anything assembled on site and used to shelter from the weather, control temperature or to store a

product. The fact that the product requires time to go through a process, does not make the structure exempt because it is part of the process, but rather it is storing a product while it completes the process on its own. Clearly, any equipment inside the structure, stirrers etc., would be exempt.

Tanks have slanted foundations for easy unloading

Approximately 4000 30 to 50 feet deep 18 inch pilings were drilled and filled at each plant to help stabilize the ground for the plant structures

Drying process

Dryer towers


Marc Manderscheid, Attorney for Renville County in the Southern Minnesota Beet Sugar Coop v. County of Renville case, suggests a few tests can be applied to help determine if a structure is taxable or exempt:

1. Was the structure hauled in (on flatbed or train) or assembled/constructed on site? Generally, structures are assembled on site and equipment is brought in already assembled.

2. What is the size of the structure? Mr. Manderscheid argued in front of the Supreme Court, and they seemed to agree, that 100,000 gallons is a cutoff size.

3. Is what comes out essentially the same as what was put in? For instance, is a liquid going in and a liquid that is only slightly different coming out or are we putting a mash in and coming out with two products, solids on one side and liquid on the other? There are many differences between beet sugar and ethanol, but there are many similarities that can be helpful in our valuation process.

Dan has been a member of MAAO and has worked for Martin County for nine

years. This is his second Equal Eyes article.

Improvements to the land or part of the structure: The second question is, what should be called an “improvement” to the land as opposed to what is part of a structure. This second question is especially important when the plants are enrolled in a JOBZ zone, as both of the Martin County plants will be. In a JOBZ zone, any structure is exempt from property taxes for 10 years or more, but any improvements to the land are not exempt. Some of the items are not so difficult to determine, like railroad spurs, driveways, catch basins, etc., but some may not be so easy to figure out. For example, the thousands of 30-plus feet deep pilings bored, filled, and tamped to create a stable foundation for the one million gallon storage tanks or extremely large and thick concrete pads that are put on top of those pilings to support the large structures that will house and store product. Since some of these concrete pads are sloped to make unloading of the tanks easy, are they an improvement to the ground or a part of the structure?

Many of these questions about valuation can easily go either way, but I think it would be very beneficial if we, as assessors, could standardize this valuation process throughout the region and the state. If we want to be given the respect and credibility we deserve, it is important to be consistent and try to treat everyone the same throughout the state. Right or wrong, if we are consistent, we will have much more credibility and that will make our job easier in the long run.

“No winter lasts forever; no spring skips its turn.”

-Hal Borland


Where Are They Now?

Arranged by Nancy Wojcik, SAMACity of Brooklyn Center AssessorEditorial Committee Member

Past Dan Franklin Scholarship Winner Maria Kay

What is your name?Maria Kay

Tell us a little bit about yourself.I grew up in rural Heron Lake, Minnesota with five older brothers and sisters. My parents still live on the farm where I was raised, and they will be married 50 years in 2008. I went to school in Heron Lake-Okabena-Lakefield through high school, and then I went to a few years of college and trade school. I was married, and moved to Lakefield in the early 90s. I have two children: Kevin, 10 and Elizabeth, 12. I worked with my dad assessing several townships in Jackson County, and I was a hairdresser for a brief time. Then I worked as a pharmacy technician in Jackson until 2001. I moved to Jackson at that time, with my two children, and started at the County Assessor’s Office as an assessment technician. I remarried in August 2005, and my husband, Don, and I enjoy camping, especially in Northern Minnesota, and we share a great love for music. Like most parents of young kids, we spend quite a bit of time running them around to dance, football etc., and I enjoy playing the piano, needlework, and spending time with my family. Thank You Equal Eyes for letting me share my story!

What year did you win the Dan Franklin Scholarship? I won the scholarship in 1999.

What was the amount of the scholarship? It was $400.

Did someone recommend you apply for the scholarship? Yes.

Who, and how were they attached to the association? The late Larry Bahr recommended that I apply. He was the Jackson County assessor during the time I worked with my father as a local assessor for several townships in the county. When I decided to take the courses, I was only working part time. I was in another field, and my husband and I were raising two small children, so it was difficult to pay my own way through the courses. Larry had known my dad for quite a few years and thought of me when he heard about the scholarship. I believe he even wrote a letter of recommendation on my behalf. He was a long-time MAAO member and very active in the organization.

Were you working in assessing at the time you won the scholarship?I was in training with my father, Greg Henkels, at that time.

If you were employed, where were you working? What was your job? I went out and viewed property with my dad, helped with the measuring and the drawing, and did all the bookwork with him. The four townships and city he did were not on a CAMA system, so all the calculations were done by hand. Mydad really enjoyed assessing, and it was great to share that with him. I will never forget the first time we were “shouted” off a property. It was someone my dad knew quite well, and I couldn’t believe the things he said and how he treated

us that day! I learned over the next few years that you can be good neighbors, and even shake hands with someone in church every Sunday, but it’s a whole different ballgame when you step onto their property as the assessor.

What is your educational background? I went to school through my senior year in Heron Lake-Okabena-Lakefield, then a year of college in Marshall, and two years of cosmetology in Fairmont. It’s kind of funny that hairdressing was a lot like assessing: clients were sometimes just as difficult or impossible to please as taxpayers, and if something goes wrong, it’s all your fault!

What course did you take with the scholarship? I took Course H: Mass Appraisal.

What was your career path after using your scholarship?I was licensed as a CMA in the same year, 1999.

Are you still in assessing? Yes.

If yes, how many years have you been in the assessing profession, and what jobs have you held?I started working extensively with my dad in 1996, but even before that, in the early 80s when my dad was first starting


out, I showed interest in his profession. I remember spending a week with him in St. Cloud, at my Grandmother’s, while he went to school. I still have all the notes he took when he was in class and some of them were re-written in my hand writing. I remember him working on his appraisal for his specialist license; I thought all that research was great fun. I remember him explaining ratio studies to me. I thought it was cool that the mean and the median, which I was learning about in school, was something you actually used when you were a grown up! So I feel as though I’ve known only a little bit about the business for a long time and there’s something very special about a business being handed down to the next generation. Due to my dad’s failing health, I decided to take my courses and was licensed as a CMA in 1999. I continued to work in the four townships and city that we did together for the next couple years.

I started with Jackson County as an assessment technician in 2001 doing general reception work, CAMA data entry, and some of the reporting to the Department of Revenue. I worked with the appraisal manual for our county, proofed local assessor records and did prep work for the Boards of Review. I resigned from three of the districts we did outside the office shortly after that—when it became too much for me to juggle in addition to the daily office work. I still do a couple townships in my free time and dad always takes an interest in what’s changing for the year and what the market is doing.

In 2006, as more districts began to contract with the county office and staffing needs changed, I was given the opportunity to become a full appraiser and now spend quite a bit of my time doing appraisal work. As our local assessors retire, the office continues to contract with more districts so it’s been an exciting time of growth for us, as well as very challenging.

What is your current level of licensure? CMA.

Are you currently a member of MAAO?Yes.

Have you recommended the scholarship to any other applicants?Yes, very recently.

What are your goals for the future in assessing? I am working on a specialist license and would like to become accredited.

Do you have a mentor in the business? Yes, I have several. My dad, of course was a mentor; his training and confidence in me got me into a business I love. The late Larry Bahr, who hired me at the County Assessor’s Office and played a major role in my growth as an assessor, was a mentor as well as a very good friend to my father and me. I and many others felt his passing as a great loss to the assessment community, and it was

especially so for our office. Those whom I work with everyday: Farley Grunig, Linda Pribyl, and Sandy Rettig; they continue to teach me so much about everything in this complex business, and I can’t imagine a better group of people to work with.

Do you attend MAAO conferences/seminars?Yes.

Are you currently on any committees?No.

What could MAAO do that you think would be the most beneficial to new people starting in the business? I think having the exposure to other people in the business through the courses and seminars is a great way to encourage new members to continue and excel in this field. It’s important to feel welcomed into the community. There have been countless instructors I have benefited from through the courses and seminars: Paul Knutson, John Hagen, Jim Hallstrom, Gary Amundson, and Steve Berenbrinker to name a few. They make the organization great and inspire the rest of us to do more.

Where do you see yourself in 10 years? I’d like to continue with my education and pursue higher designations.

“If we had no winter, the spring would not be so pleasant: if we did not sometimes taste of adver-

sity, prosperity would not be so welcome.”- Anne Bradstreet


Featured Residential PropertyWritten by Mary Black, AMACook County Assessor’s OfficeEditorial Committee MemberAt my first editorial committee meeting, the crew asked me to write a unique property article on my house. While my property isn’t unique to many residents of Cook County, I guess it is to many others in the state of Minnesota. You see my property is located 10 miles from the power grid and six miles from the nearest county-maintained road. It doesn’t have indoor plumbing, and it has 45 dogs in the front yard. My husband, Mark, and I have a competitive racing sled dog kennel and offer dog sled rides to the general public (see my bio in the Fall 2007 issue of Equal Eyes or visit our website at www.BlackMagicKennels.com for more information). While many of you might think we are nuts, I will try to explain in this article why we think we aren’t, what it’s like living without the amenities most people take for granted, and why we love it so much.

We now have electricityWe are 10 miles from the power grid, and for the first three years after we moved here, we used Coleman lanterns for light. Today, we do have electricity…our own small solar system was installed the week before Christmas last year. Our power supply consists of two banks of three gel-filled, deep cycle batteries totaling 12 volts, a power inverter and one solar panel. Our plan was to upgrade to a larger system this fall by adding a couple more solar panels and batteries, but the budget isn’t allowing it until next year. Since we currently only have two banks of batteries hooked up, we check our battery level daily, and if the sun doesn’t produce enough power, we fire up our 2,000-watt Honda generator to manually charge them up.

For lighting, we use high-efficiency fluorescent light bulbs in all our fixtures and don’t leave any lights on in any room when we are not in it. We also unplug any

Living Literally “Off the Beaten Path”

appliance that isn’t being used. While I do have a microwave, I have only used it twice in the last year. We don’t have regular or satellite television, but we do subscribe to Netflix, which if you are like me, is better than regular TV…no commercials!

Going home is an adventureAnother unique feature of our property is that we are located six miles beyond the county-maintained road on old logging roads. The road is passable, but it takes me about 40 minutes to drive the last six miles into my cabin, with the last two miles taking nearly 20 minutes. While I don’t have to share the road with the wild drivers of the metro area, I share my commute with real wildlife…deer, bears, foxes, etc. I don’t have to worry about being stuck in gridlock, but last summer, I had a five-minute standoff with a cow moose and her calf.

In the winter, the snowplow turns around six miles from our cabin, so in the snow months, I stay with a friend in town during the week while I am working and only travel home on the weekends. I call Mark when I’m leaving town on Thursday evening (I have a flex schedule with Fridays off), and we meet at the trailhead…me in my truck and he on a snowmobile. We load the supplies of groceries, clean laundry, full gas cans, beer (most important supply), etc., from my truck to an Otter sled attached to the back of the snowmobile, and I hop on the back of the snowmobile to get a six-mile ride home. The same thing happens on Sunday evening when it’s time for me to go back out. This time though, the garbage and recycling comes out, along with dirty laundry and empty gas cans.

No indoor plumbingThe other unique feature of our property is that it doesn’t have indoor plumbing. We recently had a well drilled, but for the first three years we had a dug well with a hand cistern pump. While Mark and I don’t use that much water on a daily basis, our 45 dogs do. In the three years we used the hand pump, we figured we pumped that thing over 800,000 times! Now all we have to do is fire up a 4,500-watt generator and plug the pump in. What used to take over a half-hour to fill 10 to 12 five-gallon buckets now only takes five minutes!

With no water coming in to our cabin, that means we don’t have anything going out, except us when we need to use the restroom and to shower. Yes, folks, we have an outhouse (and yes there are times when the wind is howling at 20 degrees below zero, and I wish I had an indoor bathroom). We have learned from others

When I tell someone I need to “clean my bath-room” what I really mean is I need to sweep out the outhouse.


who have lived in the bush in Alaska some secrets to keeping your outhouse as fresh as new…a cup of garden lime to “flush” after every use, and to not throw your paper down the hole as the decomposing paper is what makes it stink.

To wash our hands in the cabin we hang a Solar Shower above the sink in the kitchen and have a gray water system for a drain (gray water systems are legal in Cook County as long as you don’t have water being plumbed in). To shower, we have a wood-fired sauna that, while the fire is heating up the sauna, we are heating up stock pots of water on the stove for us. A couple of years ago, a good friend of ours bought us a Coleman shower with a submersible pump that drops into a five-gallon bucket. It runs off four D-cell batteries and has a normal shower head. Why, I don’t know, but the showers I take in town on workdays don’t feel as good as the showers at home on weekends.

We don’t take the amenities for grantedWhile there are a few amenities we don’t have that most people take for granted, there are a couple of things we do have now, but we lived without them for the first few years. We do have a cell phone, although we have to be plugged into an external antennae to use it. We now have the drilled well, but still have to fire up a generator to use it.

As mentioned earlier, we subscribe to Netflix and usually watch an episode or two of the current series we are hooked on while eating dinner. We have even really moved back into the 20th Century…we had satellite internet installed last month. We debated over internet or television, but decided after three years without regular TV, we really didn’t miss it and don’t have much time to watch it either.

No time for boredomOne of the most often asked question we get about our lifestyle is “don’t you get bored out there?” No, if anything, we wish the days were longer, so we could get everything done that we want to accomplish. Having a kennel of 45 racing sled dogs is like having cattle or horses…our livestock is just smaller. Chores need

to be done in the morning—feeding and scooping up after them. Then it’s back inside for breakfast and back outside to take them on their training run, which ranges from three miles in September to over 50 miles in December. Then it’s feeding again in the evening and scooping up after them (there’s a pattern there). Then back inside for our dinner, and just before our bedtime, the dogs each get a chunk of chicken fat as a snack.

In the summer, Mark works construction full-time, so on his days off, we are busy with construction projects, repairing things that break over the winter, and we occasionally find time to fish (only twice last summer) and enjoy the woods.

Why we love itI wrote earlier that I was going to explain what it’s like living without “normal” amenities and why we love it so much.

First off, I think everyone should live without electricity for a year. When you

have to fill Coleman lanterns and pump them up for light that you can’t read by, you appreciate the fact that you can walk into your cabin and turn on a light switch. While we still don’t have running water or an indoor bathroom, you do appreciate it when you go into town and stay some place where you are not limited to five gallons of hot water when you take a

shower.

Why do we love it you ask? Well, we had many nights of sitting around the cabin table, imbibing in some sort of spirit, trying to figure out how we could move to the cabin and get away from the rat race. I won’t bore you with the story that got us to move here full-time (and me from a successful career of selling real estate to a career of assessing it), but there is a lot to be said for living a simpler life. Notice I didn’t say an easier life, because this life is anything but easy. If you forget to pick something up at the grocery store, you aren’t going to make the two-plus hour round trip to

get it; you learn to make do without it.

While living “off the beaten path” can be challenging at times, we love our little piece of paradise and wouldn’t trade it for the world.

One of the nicer sections of the last two and a half miles of my drive home.

Puppies...the best part of having a kennel of sled dogs. Here I am holding Cleo (patra) and Her-cules at one and a half weeks old.


International ItemsWritten by Bill Peterson, SAMA, CAEDakota County AssessorMAAO Past PresidentIAAO RepresentativeElection Information – It’s Time for a Minnesota Candidate!By the time you read this, the 2008 elections will be over and we may even know the results. The deadline for voting was Dec. 15, 2007. Due to the change in the election cycle this year, members will not be sworn in until sometime in January 2008. We are electing six new regular board members, three for two-year terms and three for three-year terms, and an associate nonvoting member for a three-year term. This is the beginning of a restructuring of the board make-up and length of terms. IAAO is moving from a make-up of eight regular board members from four regions who are elected to two-year terms to nine regular board members from three regions who are elected to three-year terms. The current officer structure will not change. The restructuring will not be complete until 2011.

Regarding the make-up of the IAAO Executive Board, it has been many years since a Minnesota member was on the board. The organization is encouraging us to get someone to run next year. If you would be interested in running for IAAO Executive Board, please let Jan, Mark or me know by January 2008. I’m certain the Minnesota contingent would be very supportive, and you can’t start campaigning too early!

IAAO Membership Survey ResultsIAAO conducted a membership survey to measure member satisfaction and to better gauge member needs and perceived value of IAAO membership. The survey started in spring 2007, and the results were reported to the IAAO Executive Board in September. Listed below is a summary of the findings:

There was a 24 percent member response rate (1,733 surveys returned). They indicated that the top two reasons for joining IAAO are to assist in professional development and access to education.

The results indicated that the two most important member benefits are education and the monthly magazine Fair & Equitable. The next most important benefit is the IAAO website. A majority of members are unaware of the following benefits: Directory of Vendors, Special Interests, AssessorNet, Member Lookup and Member-Link. Four out of five members are likely to recommend IAAO to a colleague and only 1.5 percent said they were likely to not renew their membership. Interestingly, 38 percent of members come from an office with less than 10 staff and close to 60 percent have less than 25 staff. The members from small offices gave IAAO a higher overall rating than members from large offices.

The Executive Board and IAAO staff will continue to review the results and are expected to launch several new and exciting membership benefits in the near future.

New Membership DiscountI’d like to remind you that IAAO has a special offer for new members. First-time members will receive a half price membership discount ($87.50) if they contact a state representative. If you’re interested, contact: Jan Olsson, 763-509-5355; Mark Krupski, 507-281-6293; or Bill Peterson, 651-438-4200. Sign up today!!!

Key Reasons to Become an IAAO MemberEducation: Cost effective education programs help you meet the challenges of an increasingly complex career. IAAO offers a range of educational opportunities for the beginner to seasoned professional. Textbooks are known for their depth and quality of information.

Professional Designations: Receive certification that recognizes professionalism, and competency in matters regarding property appraisal and assessment for property tax purposes.

Peer Networking: Meet other assessment professionals to share common ideas, concerns and interests. Tap the IAAO brain trust with IAAO’s new on-line networking forum AssessorNET. Share and receive ideas at conferences and seminars. Locate other members through Member Look-Up.

Publications: Fair & Equitable and Journal of Property Tax Administration, IAAO’s monthly and quarterly publications, bring you up-to-the-minute perspectives and research on today’s assessment issues.

Library Services: Access to a research library featuring 10,000 volumes of literature and over 600 periodicals.

Members-only Access and Discounts: Receive special rates on publications, text books, technical standards, seminars, and conference registration. Utilize special sections and resources on the IAAO website including access to the library through memberlink and the Glossary for Property Appraisal and Assessment.

Leadership Opportunities: Become an author in one of IAAO’s publications. Help shape industry policies by volunteering for a committee or consider running for the IAAO Executive Board.

Future Conference Sites2008 Reno, Nevada

Sept. 7-10, 2008 Grand Sierra Resort and Casino (formerly Reno Hilton)

2009 Louisville, Kentucky (75th Annual!!!) Sept. 13-16, 2009 Galt House Hotel and Suites

2010 Orlando, Florida Aug. 29-Sept. 1, 2010 Walt Disney World Dolphin


Out of the PastWritten by Connie Erickson, SAMAYellow Medicine County AssessorEditorial Committee Member5 Years Ago – 2002Paul Knutson and Robert Johnson were honored for 30 years as MAAO members. Moreau Sankey was activated to military duty and was stationed at Fort McCoy, Wisconsin. Lee Brekke, senior commercial appraiser, left the Morrison County Assessor’s Office to work for Hubbard County. The Goodhue County Board appointed Brad Johnson as their auditor/treasurer; he also will remain the county assessor.

10 Years Ago – 1997Dale Lambrecht left his position as Pope County assessor to take the commercial appraiser position in Washington County. John Hagen, Department of Revenue, and Luann Stanley, Washington County, said their I Do’s. Congratulations! Bob Hansen, former Marshall County assessor, accepted the position as the Hubbard County assessor. JoAnn Kerian filled the position as Marshall County assessor. The State Board of Assessors received several complaint letters from taxpayers regarding valuations; Jerry Garski informed the taxpayers that the Board handles education and licensing matters. Dale Halos and Roger Storey were honored for 30 years as MAAO members.

15 Years Ago – 1992Lynn Duncan was appointed assessor for the City of Duluth. The Assessor of the Year Award: Each region was asked to submit the name of an individual that they felt was most deserving of the award. The selection criteria were based on the nominee’s contributions to MAAO and the community, as well as assessing performance. The recipient of this award was Steve Hacken, Pine County assessor. Way to go Steve! The Editorial Board appointed Marvin Anderson to become the new editor of Equal Eyes. Reuben Bonk, former Wright County assessor, was recovering from a very serious illness. He was hospitalized for approximately six weeks. Tom Houselog was the MAAO president, and Dorothy

McClung was the commissioner of revenue. This was Dorothy’s last year as commissioner of revenue as she was appointed to be a Tax Court judge.

20 Years Ago – 1987In 1987, the Executive Board created a Computer Committee, and the committee members were appointed by President Beatty: Scott Lindquist, St. Louis County, and Curt Becker, Isanti County, were the two members on the committee. It was determined that a computer was either an invaluable tool or a necessary evil. It was also a source of constant frustration. New county assessors were Al Heim, Todd County; Orlin Schafer, Brown County; Laurel Nelson, Murray County; and J. Scott Renne, Washington County. Douglas Richardson, former Fillmore County assessor, passed away from complications of amyotrophic lateral sclerosis. Dan O. Monson, former Yellow Medicine County assessor,

passed away. Don Nyseth, Dodge County assessor, was featured in “Let’s Get Acquainted.”

30 Years Ago – 1977The ups and downs of 1977 are the level of assessments, limited market value and assessors not being reappointed, with the favorite being limited market value. Penalties to be imposed upon assessors for not doing their job was a topic of discussion. Wesley Abram, McLeod County assessor of 30 years, announced his retirement.


MAAO CommitteesAgricultural CommitteeTom Houselog, Rock County, Chair Mark Pettman, Rice County (I)Tom Mahoney, Martin County (II)Jeanne Henderson, Sherburne County (III)Marty Schmidt, Crow Wing County (IV)Gale Bondhus, Cottonwood County (V)Bob Anderson, Meeker County (VI)Lois Sumerfelt, Traverse County (VII)Steve Carlson, Polk County (VIII)Keith Kern, Carver County (IX)

Commercial Industrial CommitteeJames Atchison, Hennepin County, ChairEarl Zent, Hennepin County, Vice ChairRollie Huber, Washington CountyPaul Knutson, Rice CountyTony Rasmuson, Wright CountyJoel Miller, Dakota CountyKerry Welsh, St. Louis CountyDan Schaffler, Olmsted CountyPat Walters, Winona County

Editorial BoardRebecca Malmquist, City of Minnetonka, ChairJacquelyn Betz, Dept. of RevenueNancy Wojcik, Brooklyn Center, Connie Erickson, Yellow Medicine CountyMarci Moreland, Carlton CountyTina Diedrich, Stearns CountyMary Black, Cook County

Education CommitteeRobert Wilson, City of Edina, ChairTami Paulson, Olmsted County (I)Susan Wiltse, Faribault County (II)Brian Koester, Benton County (III)Jolene Elm, City of Duluth (IV)Byron Swart, Nobles County (V)Tim Falkum, City of Montevideo (VI)Cheryl Wall, Wilkin County (VII)Cheryl Grover, Clearwater County (VIII)Kim Jensen, Hennepin County (IX)Jacquelyn Betz, Dept. of RevenuePaul Knutson, Conference CoordinatorDave Armstrong, Site/Instructor CoordinatorKeith Albertson, Ad Hoc Board of Assessors

Finance CommitteeBill Peterson, Dakota County, ChairSteve Hacken, Winona CountyBill Effertz, Hennepin CountyGary Grossinger, Stearns County

Information Systems CommitteeTeresa Mitchell, Dakota County, ChairBruce Sanders, City of Maple GroveByron Swart, Nobles CountyRay Shudy, Hennepin CountyTom Scherer, Hennepin CountyJane Grossinger, City of St. MichaelPaul Sandvik, Hennepin CountyDan Whitman, Martin County

Legislative CommitteeSteven Kuha, Cass County, ChairTom Dybing, Houston County (I)Dave Armstrong, Le Sueur County (II)Gary Grossinger, Stearns County (III)Marty Schmidt, Crow Wing County (IV)Tom Houselog, Rock County (V)Judy Thorstad, Stevens County (VI)Robert Moe, Otter Tail County (VII)Wayne Bendickson, Lake of the Woods County (VIII)Thomas May, Hennepin County (IX)William Effertz, Hennepin County (IX)Gloria Pinke, Dakota County (IX)Stephen Baker, Ramsey County (IX)

Long Range PlanningRob Wagner, Polk County, ChairSteve Hacken, Winona CountyBill Effertz, Hennepin CountyJudy Remer, Bloomington

Membership and Awards CommitteeJan Olsson, City of Plymouth, ChairKelly Baillet, Dakota CountyLorna Sandvik, Roseau CountyMichelle Cote, Polk CountyJanel Stewart, Hubbard County

Nominating CommitteeTom Dybing, Houston County, ChairGloria Pinke, Dakota CountyMartyn Schmidt, Crow Wing County

Research and Planning CommitteeBill Effertz, Hennepin County, ChairOthers as appointed

Rules and Resolutions CommitteeMarvin Anderson, City of Brooklyn Park, ChairBill Effertz, Hennepin CountyRyan Rasmusson, Freeborn County


Sales Ratio CommitteeTom May, Hennepin County, Chair Stephen Baker, Ramsey CountyJohn Keefe, Chisago CountyAl Whitcomb, Dakota CountyPenny Vikre, Cass CountySue Schulz, Mcleod CountyPatrick Todd, City of MinneapolisWendell Engelstad, Dodge CountyBruce Munneke, Washington County

Scholarship CommitteeRob Wagner, Polk County, ChairSteve Hacken, Winona CountyBill Effertz, Hennepin CountyBob Wilson, City of Edina, Judy Remer, City of Bloomington

Tax Court CommitteeJack Pasternacki, City of Bloomington, ChairSteve Nelson, Ramsey CountyJeff Johnson, Stearns County, Vice ChairScott Lyons, Dakota CountyNancy Gunderson, City of MoorheadMatt Gersemehl, City of BloomingtonAnn Miller, Washington County

Equal EyesRebecca Malmquist, Editor, MinnetonkaJacquelyn Betz, Associate Editor, Dept of Revenue

Membership CoordinatorJulie Roisen, Blue Earth County

Conference CoordinatorPaul Knutson, Rice County

Assistant Conference CoordinatorTami Paulson, Olmsted County

Summer Seminar CoordinatorKim Jensen, Hennepin County

PVC CoordinatorDave Armstrong, LeSueur County

IAAO State RepresentativesJan Olsson, City of PlymouthWilliam Peterson, Dakota CountyMark Krupski, Olmsted County

NCRAAO RepresentativesJerry Lehman, Waseca CountyDave Armstrong, LeSueur CountyBill Effertz, Hennepin County

IAAO PDA RepresentativesStephen Behrenbrinker, City of St. CloudTheresa Mitchell, Dakota County

2008 Conference CommitteeTo be named

MAAO Weeklong Course CommitteeBob Wilson, City of Edina, ChairKeith Albertson, Board of AssessorsJohn Hagen, Dept of RevenueSteve Behrenbrinker (non-voting) City of St. Cloud

Silent Auction CommitteeJane Grossinger, City of St.MichaelAmy Rausch, Meeker CountyKeri Rath, Meeker County

Site Selection CommitteeStephen Behrenbrinker, City of St. CloudDan Weber, Kanabec CountyKim Jensen, Hennepin CountyPaul Knutson, Rice County

Other Support CommitteesGrain Elevator Committee (Subcommittee of the Ag Committee)Bob Anderson, Meeker CountyTom Houselog, Rock CountyByron Swart, Nobles CountyGale Bondhus, Cottonwood CountyLoren Johnson, Clay CountyTom Nash, Dept. of RevenueDeb Volkert, Dept. of Revenue

Department of Revenue CommitteesGreen Acres/Ag CommitteeSteve Hacken, Winona CountyDuane Ebbighausen, Beltrami CountyGloria Pinke, Dakota County, Gale Zimmerman, Morrison CountyWendell Engelstad, Dodge CountyTom Houselog, Rock CountyJohn Hagen, Dept. of RevenueSteve Hurni, Dept of RevenueLloyd McCormick, Dept. of RevenueAl Heim, Dept. of RevenueDorothy McClung, Dept. of RevenueStephanie Nyhus, Dept. of Revenue

Oversight Advisory CommitteeBill Peterson, Dakota CountySteve Behrenbrinker, City of St. CloudTom May, Hennepin CountyJudy Thorstad, Stevens CountyLarry Austin, Dept. of RevenueJohn Hagen, Dept. of RevenueGordon Folkman, Dept. of Revenue, ChairKeith Albertson, Douglas CountyKaren Baker, House ResearchJack Paulson, Senate Research


IAAO 400: Assessment Administration

Written by Stephen Behrenbrinker, SAMA, CAECity of St. Cloud AssessorMAAO PresidentMAAO Weeklong Course Coordinator

MAAO Course Reviews

IAAO 311: Residential Modeling Concepts

MAAO in coordination with St. Cloud State University presented IAAO 311: Residential Modeling Concepts Oct. 29-Nov. 2, 2007 at the Best Western Kelly Inn in Plymouth, Minnesota. The course was well attended with 23 registrants from all around Minnesota and an attendee from Iowa. This course explores ways to develop residential

MAAO in coordination with St. Cloud State University presented IAAO 400: Assessment Administration Oct. 22-26, 2007 at the Best Western Kelly Inn in Plymouth, Minnesota. The course was well attended with 31 registrants from all around Minnesota. This course, or a Board of Assessors approved alternative, is one of the requirements for the Accredited Minnesota Assessor (AMA) level of licensure. Rick Stuart, CAE, from Topeka, Kansas, a national senior instructor for IAAO, was the instructor for this 30-hour course. Also attending was Bill Ford from New York State, an IAAO instructor trainee.

MAAO reduced the cost of this IAAO course this year to make the course more affordable to all registrants. All meals, which were included in the registration fee of $475, were catered by the Green Mill restaurant located in the hotel. This course is generally offered on alternate years with other board approved administration courses being offered the other year.

models, both cost and market based, with or without using your current CAMA systems. Michael Ireland, CAE, from Bloomington, Illinois, a national senior instructor for IAAO, was the instructor for this 30-hour course. This is the first time this upper-level IAAO course has been offered in Minnesota.

MAAO reduced the cost of this IAAO course this year to make the course more affordable to all registrants. All meals, which were included in the registration fee of $475, were catered by the Green Mill restaurant located in the hotel.


Course Announcement Course A: Introduction to Assessment Laws and ProceduresDates: January 28-February 1, 2008Location: Best Western – Kelly Inn Plymouth (intersection of I-494 and Hwy 55) 2705 Annapolis Lane North Plymouth, MN 55441 763-553-1600

Course Description:An introductory 30-hour course dealing with the assessment field in Minnesota. Participants will learn about property tax laws in Minnesota, real estate law and assessment procedures. This course is designed for individuals who are just beginning their study of the assessing field, but also can serve as a review for persons currently working in assessment.

If you have questions contact Stephen Behrenbrinker, Weeklong Course Coordinator at 320-650-3352 or email him at [email protected].

Instructors: Minnesota Department of Revenue StaffPrerequisite: Six months work experience recommendedTextbook: NoneCourse Fee: $375.00 (Lunch included in fee)Course Fee if received after January 20, 2007: $400.00

Hotel: Best Western-Kelly Inn, Plymouth 2705 Annapolis Lane North, Plymouth MN 55441 (intersection of I-494 and Highway 55)Group Rate: $85.00 +/- (ask for the MAAO-SCSU Group Rate) For Reservations call 763-553-1600


2008 Program in Assessment and Appraisal Course A: Introduction to Assessment Laws and Procedures

Registration Form Please print or type_________________________________________ _________________________Name (First) (MI) (Last)

_________________________________________ _________________________Company / Institute Title / Position

_________________________________________ _________________________E-mail

_________________________________________ _________________________City State Zip Code

_________________________________________ _________________________Daytime Phone Fax

_________________________________________ _________________________Soc. Sec. # (last 4 digits) Assessor. Lic. # Birth Date MM/DD/YYYY (for CEUs / transcript purposes only)

The information on this form is private data, used to register you, send materials and process payments. Name, address, and payment method are required.

Please register me for MAAO Course A, Assessment Law held Monday, January 28 thru Friday, February 1, 2008.

Cost: $375.00 for registrations received by January 20, 2008

Cost: $400.00 for registrations received after January 20, 2008

Total Submitted $_______ Payment information � I enclose a check or money order payable to the SCSU.� I enclose a purchase order in payment of my fees.� I authorize payment on my credit card: ___ VISA ___ MasterCard

Card number:___________________________________________________ Exp. Date: ___________________________

Total Charge is: $:____________Name as printed on the card (please Print)______________________________________

Authorized signature:_________________________________________________________________________________

Send registration form by mail or email:Mail: Continuing Studies, St. Cloud State University

Attn: Gail Ruhland 720 Fourth Avenue South St. Cloud, MN 56301-4498

E-Mail: [email protected]: 320-308-5041Phone: 320-308-4723 (Charlotte Kastanek)


Region 1 Kathryn Frette

Across the Regions

Region 2 Laura Weber

Arranged by Tina Diedrich, AMAStearns CountyEditorial Committee Member

Region 1 met Aug. 17, 2007 in Olmsted County. We had a tour of the Kemps Ice Cream facility and lunch was at the Westfire Grille. Private and public golf courses will be the next topic for the commercial comparison report. The next meeting will be September 14, and it will be hosted by Steele County.

Region 1 met Oct. 12, 2007 in Houston County at the Beaver State Park just outside of Caledonia. Lunch was at the park. Our speaker was Jeff Green, and he spoke on the “drift less” area in southeastern Minnesota. He is the regional groundwater specialist for the Minnesota Department of Natural Resources, Division of Waters in Rochester. His primary areas of emphasis are karst hydrology, karst mapping, and carbonate hydrogeology. These efforts are done to provide technical assistance to local units of government, DNR staff, and other state agencies. He has a master’s degree in water resources management and a bachelor’s degree with distinction in soil science from the University of Wisconsin-Madison and is licensed as a Professional Geologist by the State of Minnesota. Current projects include ground water mapping in Fillmore County for the Root River initiative (dye tracing karst ground water flow) and a southeastern Minnesota trout stream spring hydrology study. Major

recent projects include an LCMR study on the hydrologic impacts of limestone quarries and gravel pits, and an EPA 319 project on the karsts of Dodge, Olmsted, Steele, and Winona Counties. Steve Hacken suggested there be a new class on dealing with emergencies like flooding, tornadoes, etc. Lloyd McCormick is the new regional rep supervisor and will remain our regional rep until they can realign areas. Loren Benz said the National Eagle Center that we previously toured had its grand opening and is doing well. We will have an election for secretary/treasurer this year. The next meeting will be Nov. 16, and it will be hosted by Goodhue County. We will discuss 100 percent CERs and woods. December’s meeting will be in Steele County.

Region 1 met Nov. 16, 2007 in Goodhue County, and it began with a tour of a straw house that is currently being constructed just outside of Lake City. Sarah and Paul Fried are building the home themselves, with the help of friends and people in the community who are willing to donate their time to build such a unique home. They are currently living on the acreage in a large tent next to the house, and they will do so through the winter until the home is completed, which is projected to be around June 2008. Lunch and the meeting followed

the tour at the Skyline Restaurant in Lake City. If you are interested in doing an article in Equal Eyes, Feb. 1 is the deadline for the next issue. “Odd ball” taxes were discussed in addition to a long discussion on split class and a two-hour-plus discussion on green acres. The Fall Conference locations have been set: 2008 at Breezy Point, and 2009 at the Mall of America. They are looking for a host for the 2010 Fall Conference. Jerry Lehman will be the NCRAAO president in 2010, and the next meeting will be in Green Bay. Bob Wilson will be handling the registration forms for the two ethics courses separately from registration for Summer Seminars. They thought about having a two-day legal description course as they could offer it to other departments. Region 1 representative Lloyd McCormick reported that he and John Hagen want to set up four meetings in the state next year to discuss what is wanted from their Department of Revenue rep and also the green acres bulletin. Gordon wants to sit down with the Green Acres Committee to see what the legislature needs to change to help make things work. The green acres “valuation methodology” is going to stay. The next meeting will be our Christmas celebration on Dec. 21, and it will be hosted by Steele County. There was an ag land discussion following the meeting.

Region 2 met Sep. 21, 2007 at the Winthrop Golf Club. John Hagen (Department of Revenue) and Dean Moeller (retired Faribault County assessor) were introduced as guests for the day. The Education Committee has had 19 course suggestions for next year’s Summer Seminars, and Noreen Curry suggested a class be taught

on effective age. The Department of Revenue is looking at developing an assessment administration course to be taught by the department. It would focus on uniformity and consistency and be more applicable to Minnesota assessing. The administrative meeting was held in Nicollet County, and Renee Nett was elected president and Angela Nelso was

elected secretary. Almost every county was represented, and the next meeting will be in Blue Earth County on Oct. 3. They plan to meet every other month, rotate locations, and invite other Regions in the future. A thank-you note was read from the St. James Opera House for the donation of money. Sue Schulz is doing some testing for the Manatron Assessing


Region 3, continued

Region 3 Michelle Bolen

Module. Every county discussed their GIS systems. The next meeting will be hosted by Martin County on Oct. 26 at the Fairmont Pizza Ranch followed with a tour of the Buffalo Lake Ethanol Plant.

Region 2 met Oct. 26, 2007 at the Pizza Ranch in Fairmont. An informal meeting was held after the tours of the two ethanol plants being constructed in Martin County, so the committee reports were skipped. Region 2 feels that now would

be a good time to inform the Department of Revenue that we would like to have only one regional rep for our region instead of three. The MAAO website now has a place in the membership directory to put your designation and region. Everyone is encouraged to update your personal information. The Minnesota chapter of the American Society of Farm Managers and Rural Appraisers (ASFMRA) will be holding their annual meeting Dec. 5-Dec. 7 at Jackpot Junction

Casino. A donation on behalf of Region 2 will be sent to the Jake Curry Memorial for the loss of Dennis and Noreen Curry’s grandson. This memorial is a scholarship for the class of 2009. The next meeting will be in December and will possibly be hosted by Nicollet County.

Region 3 met Sept. 21, 2007 at Chisago Lakes Golf Course in Chisago Lakes. Greg Kramber introduced Chase Philippi as a guest from Wright County. Jeanne Henderson reminded the group that we are taking an agricultural land tour on Thursday, Sept. 27, 2007. At the October meeting, we will be discussing agriculture and land definitions, and Lloyd McCormick will be present to speak to our Region. Dan Weber told the group that Dave Barnes from Manatron resigned and Bob Hanks has replaced him. Al asked if the counties have any fraudulent CRVs to get them to him or Steve to be investigated.

Region 3 met Oct. 26, 2007 at Russells on the Lake in Big Lake. Jeanne Henderson reminded everyone of the ag border meeting Nov. 7, 2007 at Mille Lacs County. Greg Kramber introduced Lloyd McCormick, the guest speaker, to the group. Lloyd gave a presentation of the proposed green acres and ag schedules from the Department of Revenue. All counties should forward Michelle Bolen their updated office directory, and she

will put them together and forward back when it is complete. Jeanne Henderson has said she would like to remain on the Agriculture Committee. Gary Grossinger asked about training on LLCs and Partnerships. The next meeting is Nov. 16, 2007, and it will be hosted by Pine County. Region 3 met Nov. 7, 2007 at the Mille Lacs County Courthouse in Milaca. Steve Hurni from the Department of Revenue requested that we determine as a region which present “types” of land would go in which “productive” and “nonproductive” bucket. He also discussed agricultural/residential split-class properties. After much discussion, the following motions were voted on and passed: “As a region, we agree that waste and marginal land be considered non-productive and all other land be considered productive (pending possible description changes to the term productive),” and “As a region, due to possible appeal complications, we would suggest a description change to the term productive.” Suggestions to the above motion included typically productive

or potentially productive. Each county then went through their intended land schedules.

Region 3 met Nov. 16, 2007 at Reddog Billy’s in Pine City. Mike Sheehy introduced Jenny Mansavage from Pine County as a guest. Gary indicated that this is his last year on the Executive Board and that he will be replaced in the fall. For the Annual MCCC Conference, Steve Baker will have a session on sales ratios, Steve Hacken and Rob Wagner will have a session on disasters, and there are several other sessions being discussed that relate to assessors. We were informed that Dan Weber was the first one in the state to have all his CRVs complete! Michelle Bolen was nominated for a second term as secretary/treasurer. Jeanne Henderson was nominated for vice president and Dan Weber was nominated for president. Greg Kramber took time to thank everyone in the region for all their assistance this year. The next meeting is Dec. 14, 2007 at Peakes at Pebble Creek in Becker. This is the Annual Joint Christmas meeting with Regions 3 and 9.

Region 4 Lorella FultonRegion 4 met Aug. 24, 2007 at the Forest Lake Restaurant in Grand Rapids. A JOBZ subsidy report needs to be submitted annually to DEED. There is a question on who should be notifying assessors when a project no longer qualifies. Steve or Tom will bring the question to the commissioner of revenue.

It will be a long time before eCRV will be implemented statewide. Sherburne County is the only MCIS early adapter county. An advantage of eCRVs is that they will have to be completely filled out in order for them to be filed. Tom read a thank-you card from Augie for his retirement gift. Kyle Holmes reported that

Andy Plesha transferred to public works. Dave Williams retired from Cass County, and Jerri Huston moved to an appraiser position. Judy Olson retired from Lake County. Brian House was hired to replace Augie in Carlton County.

Region 4 met Sept. 21, 2007 at the Forest Lake Restaurant in Grand Rapids.


Region 5 Joyce Schmidt

Region 6 Sandra Vold

Region 4, continuedKeith Albertsen, State Board Chairman, reported on several issues discussed by the State Board. A report on the weeklong courses and ideas and suggestions for the 2008 Summer Seminars was also

presented. Itasca County is working on a project to upload GIS information and purge it into their CAMA records. Andy Plesha moved from the St. Louis County

Assessor’s Office to the Right of Way Department. His position was filled by Rodella LaFreniere.

The members of Region 5 met at the Rolling Hills Golf Course, Westbrook, Minnesota on July 27, 2007. Gale handed out a questionnaire concerning gravel pits and rock quarries and asked that they be returned to her by Aug. 20, 2007. Dan Eischens announced his resignation from Jackson County. Discussion was held on how counties are valuing concrete patios, pavers, stamped concrete, retaining walls, fences, bunker silo floors of concrete vs. lime, and the living space above a garage. The region thanked Dan Eischens for the article he wrote for Equal Eyes on behalf of the region. Concern was raised about the depreciation being used in the elevator schedule pertaining to the soybean and ethanol influence

and whether it is still applicable today. The Ag Committee plans on attending Farmfest at Redwood Falls. Local Board of Appeal and Equalization training will be held on Sept. 5 in Slayton, Sept. 6 in Redwood Falls, and Sept. 11 in St. James. Joan Seelen is working in Blue Earth County, and Al Whipple is working for the Department of Revenue on a part-time basis. A joint region meeting will be held on Aug. 24 at Jackpot Junction, Redwood Falls. Each Region 5 member is to pay $15 toward registration at the joint region meeting in Redwood Falls. Byron requested sales of old YMCA buildings or something similar.

The members of Region 5 met at the Rolling Hills Golf Course, Westbrook, Minnesota on Sept. 21, 2007. Tom wanted to mention to the group that he has been notified by DEED that a JOBZ parcel in Rock County failed to meet part of their agreement and will not qualify for JOBZ. Land value meetings will be held on Oct. 10, 2007 at 11 a.m. in Marshall and in Worthington on Oct. 17, 2007 at 10 a.m. The next Region 5 meeting will be Oct. 26, 2007 at the Brauhaus in Lucan, Minnesota.

Region 6 met on Friday, Sept. 14, 2007. Lori Schwendemann was gracious enough to host our group at her home…thanks Lori and Paul. Lori reported that Bob Pickett, Fillmore County assessor, lost his brother in the flooding in southeastern Minnesota. We send our sympathy to Bob and his family for their loss. Bob Wilson and Jack Pasternacki have met with the Appraisal Institute to see if there is some way to set up a memorial in Scott Renne’s memory. Lori was reappointed by unanimous ballot to serve as the Region 6 Executive Board member for another term. Bob Anderson reported on the Ag Committee and passed out a sample of the green acres bulletin coming out in a “decision tree” format. A comment from our group concerning green acres was is the land supposed to qualify or the people? Region 6 will be meeting in Benson on Friday, Oct. 12. It will be our land valuation meeting.

Region 6 met on Friday, Nov. 9, 2007 at Max’s Grill in Olivia. Carol asked for

any commercial or easement sales that should go in last year’s study to please send them to her so she can wrap up the spreadsheet. Carol was recognized at Fall Conference as one of the “Top Pen” award winners. The following retirements were announced: Bob Pickett, Fillmore County; Cal Roberts, City of Marshall; and Don Niemi, Aitkin County. We also send our condolences to Noreen Curry, Watonwan County assessor, on the death of her grandson. The following LBAE training sessions are scheduled: Dec. 13, 2007 in Slayton and Jan. 30, 2008 at 6:30 p.m. in Stevens County at the Old #1 Southside in Morris. John Hagen and Lloyd McCormick will be doing green acres presentations for joint regions on the following dates and locations: Regions 3, 7 and 8 in Bemidji on Jan. 8, 2008 (Tuesday); Regions 3 and 6 in St. Cloud on Jan. 10, 2008 (Thursday); Regions 1 and 9 in Hastings on Jan. 24, 2008 (Thursday); Regions 2 and 5 in New Ulm on Jan. 29, 2008 (Tuesday). Please send any outstate hotel/motel sales to Jim

Atchison. Wayne and Sandy graciously accepted the positions of president and secretary/treasurer, respectively, of Region 6. The next Region 6 meeting will be Friday, Dec. 14, 2007 at the Lakeside Ballroom on Lake Minnewaska in Glenwood. Sandy will send invitations to the retirees and guests.


Region 8 Nancy Amberson

Region 9 Laura Fridgen

Region 7 Louis SummerfeltRegion 7 members met at Bob Moe’s home on Friday, Aug. 17, 2007 in Otter Tail County. Jim Hokenson has retired from Wadena County, and Gary Bock is now a real estate specialist. Lee will become our new region director for the Executive Board. A thank you goes to Steve for serving this past term. RESAP’s next meeting will be Oct. 10, 2007. The land meeting will be held Oct. 11 at 9 a.m. in Otter Tail County. Please bring land values on commercial properties. The next meeting will be on Sept. 21 in Hubbard County.

Region 7 members met at Itasca State Park-Douglas Lodge on Friday, Sept. 21, 2007 in Hubbard County. Interviews for

the Department of Revenue lead regional representative will be held the last week in September. Local Board training will be held in October in Wadena and in December in Becker. The region land values meeting will be held Oct. 11 at 9 a.m. in the Dead Lake Room of the Otter Tail Government building. Please bring building site and additional acre values of residential and agricultural properties to the meeting. The next meeting will be on Oct. 19 in Grant County at Gilly’s.

Region 7 met at Gilly’s in Elbow Lake on Friday, Oct. 19, 2007 in Grant County. Keith’s son Andrew joined us as a guest for our meeting. Designation rule changes by the State Board will be discussed over

the next meetings. The next State Board meeting will be Dec. 4 in St. Cloud. PVC courses are being worked on. Send all region sales data to Suzie as soon as possible. RESAP met, and there were 21 members present. The next meeting will be Jan. 9, 2008 in the Otter Tail County Government Center in Fergus Falls. Local board training in Becker County is full; Wadena County is scheduled for Oct. 30, and Stevens County is scheduled sometime in January. Bob M. discussed closing costs on residential sales, and we talked about the PT28. The next meeting will be on Nov. 16 at the Pizza Ranch on Main Street in Wadena.

Region 8 met Aug. 10, 2007. Polk County and Clearwater County provided the values they are using on tower sites. It was noted that communication towers and radio towers are different in that radio towers cannot be leased for communication purposes. Green acres needs to be in place for the 2008 assessment. On Nov. 1, Sidwell will be doing a presentation on legal descriptions. It was noted that there seems to be a need in helping or providing instruction on how to grade and value older homes that have been greatly remodeled and improved or for those still in their original state. The land schedule meeting for 2008 values will be Sept. 12 in Erskine at Joe’s. Those counties that have rice acres are asked to compile the number of acres in their county, along with price per acre used in valuing. Lakeshore issues will need to be addressed for

the 2008 assessment and green acres values in place. All incorporated areas experiencing developmental pressures also must implement green acres. Lorna Sandvik will be the incoming regional director for our region at the upcoming Fall Conference. Next meeting is Sept. 14 in Warroad.

Region 8 met Sept. 14, 2007. On or before Dec. 15, 2007 the Green Acres Committee will certify the green acres base values. Between Dec. 15 and June 1, each county must have a green acres plan in place and each county will provide it to Brad by May 1. Revised green acres application forms will be available by June 2008. Region 8 will meet again Oct. 26 in Thief River Falls.

Region 8 met Oct. 26, 2007. Cheryl Grover suggested that we get together

as a region to go over the green acres bulletin and work with each other to make sure we are addressing the issue uniformly. Discussion regarding the implementation of green acres followed as there are a lot of unanswered concerns that will need to be addressed in the near future to implement the program. Brad touched on Bob Moe’s methodology of valuing lakeshore. Mr. Moe is the Otter Tail County assessor and his unit value per 100 feet approach works well for their county. A question was asked as to whether muti-sectional homes are selling about the same as stick built homes, and what kind of schedules are being used to value manufactured homes. Discussion followed regarding communication towers and the contributory value of small grain bins to the farm. The next Region 8 meeting will be Nov. 21 in East Grand Forks.

Region 9 met in August in Hennepin County. Al Whipple retired. There was discussion regarding fraudulent sales and mortgage fraud. New IAAO sales ratio standards are on the website. Discussion regarding aggregate, cell phone, and bill board tax and the possibility of forming a committee with one rep from

each county occurred as issues are statewide. Bill Peterson will present it to the Executive Board. Mike Sutherland was elected president, Patrick Todd was elected vice president, and Kim Jensen was nominated for the Education Committee. Congratulations to all for their appointments and a big thank you

for your continued support and interest in Region 9. The next Region 9 meeting will be Oct. 19, 2007 in Maple Grove and Nov. 16, 2007 in Minneapolis. The amount collected for the 50/50 drawing was $38, and John Leon won the drawing.


As I See It

Region 9 met Oct. 19 in Maple Grove. Local option disaster abatement changes were made in the special session. Make sure that you take a look as there were quite a few changes. The deadline for the next Equal Eyes publication is Dec. 1. The Extreme Makeover episode featured in the last MAAO publication will be aired Thanksgiving weekend. Teresa Mitchell is the new chair of the

Information Systems Committee, and they are working on the next generation of the MAAO website. IAAO is looking for stories from people involved with the IAAO for the 75th Anniversary issue. We have a border value meeting scheduled for Tuesday, Nov. 27 from 9:30 a.m. to noon at the Scott County Conference Center in Shakopee. Tom May is the new chair of the Sales Ratio Committee; they

are currently working on foreclosure issues. Nancy Wojcik announced she will be running for the secretary/treasurer position currently held by Judy Remer. The next Region 9 meeting will be Nov. 16, 2007 in Minneapolis. The amount collected for the 50/50 drawing was $80, and Josh Hoogland won the drawing.

Region 9, continued

Written by Rebecca Malmquist, SAMACity of Minnetonka Senior AppraiserEqual Eyes Managing Editor & Editorial Committee ChairGreetings!

This is the first of the four issues for this budget year. The committee has changed the deadlines for the next three issues. Please note that that revised deadlines are:Spring 2008 – February 1, 2008Summer 2008 – May 1, 2008Fall 2008 – August 1, 2008

Another major change for the committee is the resignation of Jacque Betz as Associate Editor. Our entire committee has enjoyed working with Jacque. I have especially been fortunate to have some one with Jacque’s skills working with me on Equal Eyes. I am going to miss her feedback and assistance. As you all know

in addition to working on Equal Eyes, Jacque has spent numerous hours writing, coordinating and instructing the PACE course we have all taken over the past year (with the exception of the January class). She has had her hands full and has juggled the responsibilities well. We thank you Jacque for your work with the committee and Equal Eyes and wish you well!

The Associate Editor position posting was distributed to the membership. I am pleased with both the number of applications as well as quality of applicants we have received. We will be reviewing the applications and President Behrenbrinker will be appointing the new Associate Editor in the upcoming weeks.

As always we are looking for articles! Do you have an idea for an article, but just can’t get started with the writing? Contact myself of another committee member and we be glad to assist.

Happy New Year!


EQUAL EYESPUBLISHED BY THE MINNESOTA CHAPTER OF IAAO ANDTHE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS

13636 5th Avenue North Plymouth MN 55441

PRESORT STDU.S. POSTAGE

PAIDPERMIT NO. 27

MAPLE GROVE, MN

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