KOOCHICHING COUNTY BOARD OF EQUALIZATION
Opening Session 2006 – Tuesday, June 13, 2006; 2:15 p.m.

MEMBERS PRESENT: Commissioners Adee, Hanson, Lepper, Briggs, Pavleck

MEMBERS ABSENT: None

OTHERS ATTENDING: Auditor/Treasurer Bob Peterson, Assessor Marty Cody, Coordinator Teresa Jaksa, Myron Peterson, Glen Wright

Oaths of Office were conducted by the Auditor for members of the County Board of Equalization. The County Board Chairman opened the session to review, as needed, 2006 market valuation for taxes payable in 2007. The Assessor provided a full report to the Board explaining the Assessor’s roles, assessment procedures and data on the County’s assessment valuation for tax purposes. The Assessor explained that the purpose of the Board of Equalization is to amend the final 2006 assessment of the Assessor (market value and classification) as of this point it is only the Board of Equalization that can do this, unless the change is an obvious error made by the Assessor. The Board was informed that Paul Mielke requested an appointment to see the Board today at 2:15 p.m.

The Board Chair called for appointments:

Myron Peterson was in attendance, not aware that this was a formalized session with the Board, to address the Assessor about the value of his lot which he paid $95,000 for and is being assessed at $128,000. He stated that the two adjacent lots have been for sale for awhile at the price of $95,000 and are not selling. Though these lots have access to the lake through a channel, the frontage is cat tail and swamp. The Assessor stated that the lot was assessed on per front value based on comparable sales in the area, which have waterfront properties selling at high values.

Glen Wright as a member of the audience, asked if there is any break for those who have owned property on the lake and are now retired, facing limited income and tax increases due to property sales. The Board shares the concern and stated some protection is built into the state tax system with regards to refunds/credits through income tax. The Board and staff discussed the complexity of the state’s tax system and how changes in the system at the state level impact what one pays in taxes as much as a local change in valuation or a change in local levy amounts.

It was noted that Paul Mielke was not in attendance at the time the Board Chair recessed session at 2:45 p.m. The Board will reconvene on June 20, 2006.

MEMBERS PRESENT: Commissioners Hanson, Lepper, Briggs, Pavleck

MEMBERS ABSENT: Commissioner Adee (on other county business)

OTHERS ATTENDING: Assessor Marty Cody, Coordinator Teresa Jaksa

000 The Board Chair reconvened the 2006 County Board of Equalization at 2:10 p.m. The Coordinator informed the Board (Auditor absent) that Keith Crosby from Mizpah made an appointment to see the Board at 2:15 p.m.

000 The County Assessor provided the Board a list of 6 properties in which valuation was decreased.

BOE2006/06-01 Motion by Pavleck, seconded by Hanson accepting the recommendation of the County Assessor for the following adjustments of 2006 market value: Voting yes: Hanson, Lepper, Briggs, Pavleck. Motion carried.

13-35-41000 - $ 15,500 Large amount of Acreage Under Water
07-63-00360 - $ 18,500 Cabin Not Finished
15-84-00012 - $ 53,200 Cabin Not Finished
45-09-22100 - $ 600 Cabin in Poor Condition
95-10-12050 - $ 14,200 House in Poor Condition
92-07-81200 - $ 6,400 House in Poor Condition

000 The Board noted that at 2:40 p.m. Mr. Crosby was not in attendance for his appointment to see the Board of Equalization.

BOE2006/06-02 Motion by Pavleck, seconded by Hanson that with no further business, to adjourn the 2006 County Board of Equalization at 2:40 p.m. Voting yes: Hanson, Lepper, Briggs, Pavleck. Motion carried.