Koochiching County Board Minutes

Board Minutes

for

June 15, 2004 & June 22, 2004

KOOCHICHING COUNTY BOARD OF EQUALIZATION
Opening Session 2004 – Tuesday, June 15, 2004; 2:20 p.m.

OTHERS ATTENDING: Auditor/Treasurer Bob Peterson, Assessor Marty Cody, Coordinator Teresa Jaksa, Joanne Finstad

Oaths of Office were conducted by the Auditor for members of the County Board of Equalization. The County Board Chairman opened the session. The Assessor stated that he would provide his report at the June 22, 2004 meeting.

00 Joanne Finstad informed the Board that she is on her seventeenth season as a Ma and Pa Campground and RV Park and that in the last three years her business has consistently dropped due to the reduction of tourist to the area. She stated her gross income last year was $20,000 and her property tax is over $4,000. She stated that more has to be done to get tourist back to this area. In the past her clientele consisted of visitors from out of state and in the past few years, visitors consist of those within the State of Minnesota and within close proximity of this area, which she felt was a reflection of a bad economy. Though she is not ready to close her business, she wanted to inform the Board that increased taxation on resort businesses makes it more difficult for owners to stay in business. More and more resort businesses are closing and selling their property off for private development, which should be a business concern for the State of Minnesota.

The Auditor informed the Board that another appointment was scheduled but no one showed for the appointment. With no further business, the Board Chair recessed the session until Tuesday, June 22, 2004 where the Board will adjourn the session if it concludes its business.

MEETING OF THE 2004 KOOCHICHING COUNTY BOARD OF EQUALIZATION
Held on Tuesday, June 22, 2004; 10:20 a.m.

00 The Board Chair reconvened the session. The Auditor/Treasurer informed the Board that no appointments were requested.

01 The Assessor reported that the 2004 taxable market value for taxes payable 2005 is $381,938,100 but that under law, the Assessor has until December 1 to add new construction value and that the Department will be assessing new construction on the island properties and adding this value to the 2004 taxable market value upon County Board approval. The Assessor stated by September or October he will have a list of new construction from island properties to recommend the County Board add to the 2004 taxable market value. The department picked up $4,981,533 of new construction this year, a little less than last year (and keeping in mind any new construction from island properties will be added to this total).

02 The Assessor reported that of the new construction this year, more was outside the City of International Falls.

03 The Assessor explained the limited market value law which requires that except for new construction, valuation increases are spread out over a period of years based on the requirements in this law. Though it is a positive law for the property owner, it makes it difficult to administer and balance county-wide valuation. The Assessor stated the law sunsets in the next few years unless extended in the legislative session.

04 Discussion was held on building permits and the lack of building permits being acquired in the County. The Department counts on building permits for new construction. The Assessor stated that the City of International Falls requires building permits for re-shingling roofs and replacing siding on buildings but that he has to distinguish from building maintenance and new construction as value is not added for building maintenance.

06 With no recommendations from the Assessor and no further business to come before the Board, a motion was made by Commissioner Chezick and seconded by Commissioner Adee to adjourn the 2004 Board of Equalization at 10:30 a.m.