KOOCHICHING COUNTY BOARD OF EQUALIZATION
Opening Session 2007 – Tuesday, June 12, 2007; 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; Harold Snyder

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, 2007 market valuation for taxes payable in 2008. The purpose of the Board of Equalization is to amend the final 2007 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 Chair called for appointments:

Harold Snyder, property owner in the Northome area, requested a reduction in his property value due to the federal conservation easement on his property. He purchased a 610 acre parcel from H.U.D. which had a federal conservation easement applied to it for a certain portion of the land. He has 500 head of cattle and uses the water area in the conservation easement to water his stock. The Assessor stated that in 1996 the former Assessor devalued the property in the conservation easement by 90% and that he can’t justify any further valuation reduction. Mr. Snyder informed the Board that recently Fish and Wildlife came on the property and fenced in the water area, and then told him he could bring his cattle in this area for watering but then had to remove them. Mr. Snyder stated that over the years the water area has attracted waterfowl, which he feels is the reason Fish and Wildlife are further restricting use in the easement area. Mr. Snyder felt that if the easement is allowing federal agencies to further restrict his usage of the land, he should receive further reduction in the land valuation. The Board reviewed the Quick Claim Deed with regards to the easement and also documents provided by Mr. Snyder from Fish and Wildlife regarding their right to fence the area under the easement. Commissioner Hanson stated he would follow up with Fish and Wildlife as to what is occurring on this property due to the conservation easement on behalf of Mr. Snyder and as information to the County Board.

000 With no other appointments, the Assessor provided a full report to the Board explaining the Assessor’s roles, assessment procedures, the department work plan and data on the County’s assessment valuation for tax purposes. He stated that $9.4 million of new construction was picked up in 2007. The Board and Assessor reviewed the valuation increases for resorts and concern raised by the Thunderbird Lodge. The Auditor/Treasurer stated that though bills were introduced to allow tax payments in increments, nothing has passed. However, resorts under current law have until May 31 to pay their first half (versus May 15 for all other properties). The Assessor stated that Thunderbird has scheduled an appointment for next Tuesday’s session.
000 The Board Chair recessed the session until Tuesday, June 19 at 2:00 p.m.