HomeMy WebLinkAbout8B - Equalization Meeting
CITY COUNCIL AGENDA REPORT
May 6, 2002 'V\ ~
~~ank Boyles, City Manage~
AGENDA ITEM: PUBLIC HEARING TO CONDUCT BOARD OF APPEAL AND EQUALIZATION.
DISCUSSION: History.:.M!!l~ta Statllte pm\lid8&..tAat the G@l!IAt~cu.car:.J...sit as the
local Board..?f 6P'p'~g.l~,.aod_Equaljzationl,,^~so-kft(!)wn'as~1fre~'B6ard'6f Review.
'The City'Council has degiQ.ed it wishes to JulfULthis Junction.
" . .,~. ,', - ..' ,,"-~
Current Circumstances: The Board ~t"R~i~w 1hi~l.eck.toj:..Mcmday;
May 6, 2002 at 8pmi~JhEu-1c~:~_tatiQn~.C1t~c.Co.uncil.cRamGeFs.;,.county Assessor
-beroy' AmClI'dr\^Jrrr.~'e:I?[~$eQUo"assist.tfl&.GttyeouncH.tn"'conducting 'the 'Board of
Review hea~,i5,~,:,)D_accordance.witb.statestatute. ootice_QUbe. b.~g,rjDg. ha_s been
,.,..,pWea.anapublished.
Issues: Ihe only issu~ beforeth~ City C"QY[ll;H'"~m.a.tJ~I2Q~.r2..Qf..B~..is
the valuation placed .ups.>~..J~g~!J.RgIg~LgY,Jb.~..Q9untY.A..p$~?:;lgr .as...Qf,)anuary 2,
~Z:l'foperri"?~ers." ~~~~ived ~k, .y-aluatio[LQQ!L9~.".iD...hQ.dL..(attached). A
proPE::lQy.pwner wjshingto COAtest. hisor.heF."va~l:latior+rollst..cIo..sQ...iQ .perSOA..or.in
writing at the LocaIB()~~9oLB~yie.W-CitizQnc: wi!=>hinq to perfect thelL~p.Realmay
. do so thiseVenlri.9J2y.....s.ubmitti~g...a4Yf-i-tteR-..~et'tef.-t~-the-.Ma-y{}r. or.,bymaErlg....... ..
~i!f~~D.!~...@nb~~r:.D.~gti!l9~~Ibj~,,'NilLaUow the\*lrty..to ,continue the, appeffi to. the
County Board of Re~i~.~._()IcouQ.2..Y..~ter!L~.~.Q.\:!lgjb.e.y..desire.
~...> ..... .. _........, ,.___"~. ._......-...__L__.._...."'.__ ._.....n L _
Conclusion: ~ Council should rev~w ~!!ggh~.sLL~],QcLlli~ed.by...Leroy
Arnoldi~ the County Assessor. to famil.iarizeitsel!..withc;lppraisal. and valuation
rerated~ j'~~ues. A sign-up sheefWinC5fiijjSk[buted.:ioJ;~sewh0wisfl.-to--address
<.~. ' :::-----r-~--------.......~----
the Board of Revu:>\Al, The Ma:ref..wUj..~fT<~-Boar.dofRe:-.tiewas,..iL$_.I;l.h~gIIQ.g:,
.1 will provide .abri~fgy~.['{.ie.~..QJ. ttle.PllXPQ.$e..oLthe. Board ,0fRe\liew~.,Assessor
...6rnoidiwllf'gi\(~,hisrepGrt.. T-he Mayor>>,ill read any letters receiv~q.j!JJQ..Jhe
.~...~--,-~,....... ,- .. .. -, .. , .. .. .. .... .",..}., '.' ,'"."- ."',."'..,-,,, -, "-" '"".......'."""''''t'". "m....._...,,.,..._"'~"'''...'''''4', """,,,,-
record and allow each. property owner to pre~e,l')t. the (JPR'ortLJ[1ity t() state. their
----roncerns'-about' the .' ValW3ti6ii "'~QCJ.ariua.r::y..2..2002. If there are questions
.... . ."............_4'W.~..~~.. . - ,.... .. ____
. requiring ad~itional resear~h, Mr. Arnoldi will prepare a report anaprovtUe-~it'to.
the--Bo'afd"of Review pri()r'to'Ma)rZ(Jr~g:Z:~~f€l:wti-l..ffieetto take final
action. If no appeals are submitted this evening,.....tb.e....Cmd~.Q.u.o.clL.ac1ing..asthe
"Boaroof Review, may.clos.~ tb.~.h~.i3,rlog..YY.l!hQJ.)t a f.o-,).ti,nuation.
CD D,\, '1M-- ~ \\ C- \"t..DLV":t) -r~8' : e I ~ '
~'-C>-.~~ ~C\\. ~\~.... R- "2')77)1 VO~{+ z)'1%of'f
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16200 Eagle Creek Ave. .E':'Prior Lake, Minnesota 55372-\1714 / Ph. (952) 447-4230 / Fax (952) 447-4245
1:\COUNCIL\AGNRPTS\2002\BOA~D OF RE~~I~,Q"QBPPORTUNIT~E~~9'Y:.FJJ_ ~ ('/2 k,
- \)J \ \\ +~ +n Ch'<^.) 0 L~'lX~'1 ~ ~Vf If
Scott County Government Center
Deparlment of Taxation
200 Fourth Avenue West
Shakopee. MN 55379.1220
(9521496.8773 FAX (952) 496.8]35
WWW.CO.scolt.mn.us
.........
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R 251550220
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Scott County Valuation Notice
Estimated Marl!et Value and Propel't~' Class
For Taws Payable in 21103
(
\ Parcel LD.: .
"
Taxpayer(~):
Slate law requires all properrl' OII'ller,\ (0 he lIoTlfied of any
chnt/pes in rheir morJ.:ell'{dl/c or pm/Jerry clw',\
PRIOR LAKE, MN 55372.2182
1.1.1..1.1...11.1...1..1,1...111..1...1.111....1.1...11.1.1..1
Propert)' Class: Property i~ classified according (0 Jt~ lIse.
Bare land, with no clear llse, is classified according to its
highest and best lIse. Different classes of property are Taxed
al different rates established by the Slale le-gislative.
Legal Description:
2001
2002
lOT-020 BlOCK.002
For the laxe:s you will
ra) in 2002
For [he taxes you will
pay in 2003
Propert)'
Class:
RES, HSTD
RES. HSTD
PrOperl)' Address:
Municipalit)':
PRIOR LAKE
1. Estimated Market Value. This is the value that your property has been assessed at This value is
what the assessor thinks your properlY would likely sell for on the open market State law requires
assessors to value properly at JOO% of market value ."""" ""..""""""." .. "."...." $
203,300 $
203,300
2. Value of New Improvements. This is the assessor's estimate of the value of the improvements you
have made to your property, New improvements are not eligible for limited market value "."....""."""" $
$
3. Limited Market Value. Limits how much the taxable value of certain propenies can increase. The
value is limited 10 either l) a 10% increase over last year's taxable value or 2) 15% of the difference
between tllis year's estimated value and last year's taxable value. whichever is greater. This only applies
10 agricultural. residential, timberland. or noncommercial seasonal recreational residential (cabins)
property ."".""."....".,,.. ".".,."..".""". . """". $
193,600 $
4. Green Acres - Only applies to agricultural properly that is facing increasing values due to
development pressures not related to the agricultural value of the land, The assessor arrives al this lower
value by looking at what comparable agricultural land is selling for in areas where there is not
development pressure, The taxes on the higher value are deferred until the properly is sold or no longer
qualifies for the program .....".""""."""".""""". ....."."""..".""".,...".""".".."".""" ....""""."".""""." ,,$
$
5, Exemption for This Old House Improvement. Applies only to homes 45 years of age or older and
valned at less than $400,000, Improvements that increase the estimated market value by $5.000 or more
may have some of the value exempted .."........""."....""""."""."". ."..""...."...""""."""."""..."""... ."... $
$
6. Taxahle Marl,et Value. This is the value that your property taxes are actually based on, after all the
reductions, hmitations and defenals. Your 2002 value, along with the class rate and the budgets of your
IQcal govel1lmem, will determine how much you will pay in taxes for NEXT year. The taxes you pay in
the year 2002 have already been determined from LAST year's taxable market value (20OJ).
Remember: your property is assessed in one year and taxed in the next year .".."..............""....". ..".""" $
193,600 $
203,300
Preliminary Review
If vou have questions concel1ling this notice or the valuation or classification of your property. please first call your assessor's uffice at:
(','521 496.S773. Often questions or concel1lS can be addressed without a formal appeal. Please note: This preliminary review is provided as a
service to properry owners. It is not a fonnal pan of the appeal process and it does not take the place of the Local Board of Appeal and
Equalization or any other appeal proceedings,
You may appeal your valuation or classification at the following locations:
The Lucal Boal'd of Appeal and Equalization meeting or the Alternative Review will be held:
l\1A Y 6, 2002 8:00 P.M. I'JUOR LAKE FmE STA 1'1ON #]
The Count) Board of Appeal and Equalization Meeting will be held:
9:0li A,M., Tuesday. June] 8, 2002 at the Scott Count) Govel1lmenl Center, Shakopee, MN
Note: Additional instructions, conditions and limitations concel1ling the County Board of Appeal and Equalizalion are Slated below and on
reverse.
To appear at the Count} Board of Appeal and Equalization, you must first appeal tu the local buard in per-sull or ill writing.
If you wish 10 appear at the Count)' Board of Appeal and Equalizatiun, make an appointment hy calling (952) 496.1:773.
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Memorandum
To:
Local Boards of Review
cc:
From:
Leroy T. Arnoldi, SAMA - Scott County Assessor
Date:
April 29, 2002
Subject:
2002 Local Boards of Review
This booklet will serve to provide you with information about the property
assessment process and your responsibilities in the process of acting as the Local
Board of Review.
The assessment in Scott County is completed annually by a combination of the
efforts of two local assessors, their staffs and the County Assessor's Office. The
County Assessor's Office is comprised of seven staff appraisers, the County
Assessor, a Deputy County Assessor, and an Assessment Tec1mician. These
individuals are responsible for an annual valuation and classification of
approximately 41,000 parcels of property. The total taxable market value of Scott
County exceeds 7.5 billion dollars, which bears a total property tax burden in
excess of 100 million dollars.
Real estate taxes bear a large burden of the cost of government. The Local Board
of Review is an important step in maintaining an equitable property tax system.
We hope that all members will take their responsibility seriously and we look
forward to working with you throughout this process.~ Please be aware that any
reduction in value the ~.Qar.d...cho~to.mak~,~.!n have the effect ot shIftmg the
tax burden't~ther"prop'erties. We .nmst avoid th~';;~;-~way-outii"ofreducmg--
, all indiVld~als val';; th;t -;pp~;~:-;~"it' wo'ufcf"b"e u~1f~i;to propert~c;~~;~-thg,L'H
~oI..app.ema:;..... .. ..--..--.~--_.-....--.-.-.--............-...-..---.-.-...-
Call me at 952 496-8124 with any questions you may have about the Local
Boards of Review or the contents of this booklet.
TABLE OF CONTENTS
FORMAT FOR LOCAL BOARDS OF REVIEW .............................................2
THE 2001 SCOTT COUNTY ASSESSMENT ....................................................3
EST ABLISHING MARKET VALUES ...............................................................5
S ALES RATIO............ ............................................................................... 6
COEFFICIENT OF DISPERSION .......................................................... 7
RESPONSIBILITIES OF LOCAL BOARDS OF REVIEW ............................8
RESPONSIBILITIES OF COUNTY BOARD OF EQUALIZATION ..........10
CO MPOSITI 0 N 0 F BOARD ........................................ ....................................1 0
TIME OF MEE TIN G ..........................................................................................11
DUTIES OF COUNTY BOARDS OF EQUALIZATION ...............................11
COUNTY ASSESSOR AND COUNTY BOARD OF EQUALIZATION ......13
RESPONSES TO TYPICAL TAXPAYER QUESTIONS...............................14
SAMPLE ASSESSMENT PERCENTAGES ....................................................20
APPRAISAL AND ASSESSMENT TERMINOLOGY...................................21
1
FORMAT FOR LOCAL BOARDS OF REVIEW
The format for the Local Boards of Review for 2002 will be:
. Any individual who whishes to appear before the Board must first sign in
~~"._~_,..._,.,....,~""_'N'."""""_"._'~_
Q11 a .~.~~~~iI!~E~.~,L~jgnj!L~h~et. Then (based on a first come first served
basis) as ~~~~lled, J~J!l?..Y_lJllik~Jh~U:.R[~1?~n!.9Jj_Q!!-_lQJh~...
Local Board of Review. The Assessor will take notes on the taxpayers
comments/concerns and then respond to any questions, but will not make
specific recommendations during this appearan~e. .~ issue that can
_til!o_"'.......'."..~....~",.'"..........:-..
pe addresse4 ..'.lL !h.!E'.m~~!iJ.lg!? !hCl J a!1~<!IY.7,. 2QQ.2. valu,atiQu.. and/6i~""
cla~sificatl';~~ithe ta)(}?a)'ers pr~perty. Ail efforts should be made to close
the LocarBo'ard'orRe~i~w in one meetiilg':Ti-i'Uie"ev'el'1i6f anY'unresolVed'
issues, a second meeting may be required.
. When the need for a second meeting,d()~s,. ari.se, . the "As.ss;,ssor's
responsibili!9'~m,~,e!o" collect, (il!d .r~yie~...a.JlinfQrm.aliQn.PQssiQl5?"Q.n.the
appealing taxpay~rs proPerty, Suggested, ,recolumendations.wiU.-thenbe
made on each case at the second meeting. I:I9pefullY,Cill fjngjllg~.(1:nd
,-!.ecommendations will be provided to the Local Board prior to its
. reCOl1Vened' fr1~eting.., But, due to time constraints, there may be cases
-.. where it is presented to the Board at the second meeting.
. ~Th~ .!:2~al ~g~~_.?.:ay~~~~~.. A?~~~r'sJLe,Q9Jn.1n~1Q.'!ti.2E.~...~~..~..~;~5:1.e,
... may accept part of the Assessor's recommendations, or may deal with the
--'.properrte'S"<5TI'ifcas'e'oy"case'oasls:'-' "'---.,-..-.. "_"",-",,,-_,,,,,,,-~~,-,,,.,'-"""-.., .., '. ,....
2
The 2002 Scott County Assessment
April 29, 2002
The 2002 Scott County Assessment
The 2002 assessment, like each of the annual assessments, affects all property owners in
Scott County. State law requires the assessor to re-assess all property every year.
This has been done, and the owners of property in Scott County have been notified of any
value increase or classification change.
Minnesota statute 273.11 reads in part:
All property shall be valued at its market value. In estimating and
determining such value, the assessor shall not adopt a lower or different
standard of value because the same is to serve as basis for taxation, nor
shall he adopt as criterion of value the price for which such property
would sell at auction or force sale, or in the aggregate with all the property
in the town or district but he shall value each article or description of
property to be fairly worth in money.
The statute says all property shall be valued at market value, not may be valued at market
value. This means that no factors other than market value issues (such as personalities,
politics, owner's income, etc.) shall affect the assessor's value and the subsequent action
by the Board of Review.
Mar'et value has been defined many different ways. Simply stated it is:
The most probable price estimated in tenns of money which a property
will bring if exposed for sale on the open market by a seller who is willing
but not obligated to sell, allowing a reasonable time to find a purchaser
who is willing but not obligated to buy, both with knowledge of all the
uses to which it is adapted and for which it is capable of being used.
(All real property subject to taxation is listed every year. A minimum of at least one-fourth
I of those properties are reappraised each year, with reference to their value as of January
\ 2nd for the preceding years assessment. All properties are reappraised at a maximum
\ interval of once every four years.
3
The 2002 Scott County Assessment
April 29, 2002
The real estate tax is an ad valorem tax, which is based on the value of property and not
on the ability of the propeIiy owner to pay. The values placed on all real estate in Scott
County are based on the estimated value of land and the improvements upon the land,
while no consideration is given to who owns the land.
The assessment is updated in a uniform, objective manner each year. Each year the
assessor analyzes the previous twelve months' real estate sales, then updates the mass
appraisal system used to value all properties. For the January 2, 2002 valuation, all sales
from October, 2000 to September, 2001, were analyzed both for market trends as well as
the assessment to sale ratio (assessor's value divided by the sale price).
.1. There are two reasons why valuations are changed. The most obvious is inflation or
I deflation of prices in the real estate market. Due to a strong demand and favorable
\.... interest rates, Inflation reflects the dominant trend in today's residential market.
(The second reason for a change in valuation is, if a property, based on an analysis of sales
is perceived to be under-assessed either in relation to comparable properties or to the
. , "target" level of assessment, the valuation may increase. It also is a result of continually
updating and improving the mass appraisal system to treat all property in an equitable
maImer. This "fine tuning" of the assessment causes some properties to receive larger
valuation increases than other properties. The Commissioner of Revenue requires that the
level of assessment fall between 90 and 105 percent of actual market value.
It should be noted that an increase in valuation would not necessarily result in an increase
in tax. Increased taxes are the result of increased govemment spending. If the tax base
increases and government spending remains stable, there is a corresponding decrease in
the tax rate and taxes will stay the same.
4
The 2002 Scott County Assessment
ESTABLISHING MARKET VALUES
April 29, 2002
. The purpose of the assessment process is to make an accurate estimate of the market
value of each parcel of taxable property every year. Doing so requires current informa-
l tion about both the properties being assessed and the local real estate market.
The Scott County Assessor's Office maintains a record of every property in the county.
Information includes the year built, size, location, physical characteristics and condition.
This record is updated whenever new infonnation becomes available. This can happen as
the result of the four-year review, improvements being made to the property, or when the
property owner requests a physical review. This information is entered into our database,
allowing statistical comparisons of properties by both type and location.
It is important to know that assessors use a mass appraisal process for valuing residential
property. This is different from the individual appraisal system used by mortgage
companies and others. The mass appraisal system used in Scott County involves the
comparison of thousands of properties with actual home sales from the same or similar
areas throughout the county. New homes, additions, and remodeling projects are valued
based on their individual characteristics, their contributory value, and/or construction
costs.
Because the property assessment sets estimated market values, having the local
assessment system operate effectively requires as much infonnation about the local real
estate market as possible. The Department of Taxation makes a record of all property
sales using the Certificate of Real Estate (or CRY) filed at the County for each property
that has sold.
The office also examines multiple sales: properties, which have sold more than once over
a period of a few years. After taking into account any physical and/or external changes
that may have occurred, the Assessor is able to estimate what is happening to the real
estate market over that period of time. All the sales information collected by the
Department of Taxation is studied and entered into our database.
5
The 2002 Scott County Assessment
SALES RATIO
April 29, 2002
Evidence suggesting a forced sale, foreclosure, sale to a relative, or anything but an
arm's-length transaction results in the sales infonnation being discarded. This is
important because the real estate sales infonnation is the database for the statistical
comparisons necessary to make the property assessment.
TIle accuracy Q[!h.e. AssP""m:~..Qfflee--es#ffiftt.OO"n1ark@t.-values.is..lll.~"Q.y_Jh~,,,~,ales
ratio, which is the Assessor's estimated market value divided by the actual selling price.
....1,;, lID eiT .' . .' ...... .,...", - ..,,~.. .....' k'", "1' ..' . ....';:r...f<tT8U'TJOO..dr . d
_~eMlmpT'",,-fr~. ~__~g&J1~.~~ll.mg.JSl\,t.mac~t y,L.I.!!:; asse,ss.\<StJ!_.\2,....., ,'v,",,'l..~...},,!.. .en
actual selling price of $2Qo..",Q.Q9has "a sales ratio. .of 90 percent. The Department of
Revenii"e'rnandates the accepted range for the median sales ratio measurement to be 90 to
105 percent. In other words, the median (or midpoint) of the sales ratios for all
properties sold should fall between 90 to 105 percent.
A sales ratio of slightly less than 100 percent is desirable in order to avoid having a large
number of properties valued at more than their actual market value. If the sales ratio were
at 100 percent, it would mean that half the properties were assessed at less than market
value and half were higher, with too many over the actual market value. On the other
hand, a sales ratio of 92.5 percent means half the properties are below 92.5 percent of
actual market value, half are higher, and a relatively low number are valued by the
assessor at more than actual market value. The acceptable range for the Sales ratio is 90
to 105 percent.
Median
100
Median
92.5
90 95
105 110
80 85
95 100
HALF THE VALUES ARE
DISPERSE[bVER 100%
FEW VALUES ARE
OVER 100%
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The 2002 Scott County Assessment
COEFFICIENT OF DISPERSION
April 29, 2002
~...oL-.the_e_q.\Ji1Y-_of thp: pr-G~.~is-th€-Go-efflei€nt-B.Ldim2ersion,
.- ------..,
whi~.~l1!~_'lsnr~Jh.e. aYe:rag~sl~yiation or dispersion from the midpoint, or median. The
nlOfe closely the assessor's values are grouped around the 1111dpoiriCffie-1lT01't;" equitable
the assessment. This is true because relatively few properties will have been valued too
high, or too low, compared to actual selling prices. For the property assessment, a co-
efficient of dispersion of less than 15 percent is acceptable and less than 10 percent is
considered excellent.
The review process is a key aspect of the mass appraisal system. Because many
properties receive a statistic-based adjustment to market value, the review allows the
assessing staff the opportunity to individually examine certain properties. Where there is
evidence a property has been valued inequitably, its market value can be re-adjusted to an
appropriate amount. A property owner who is not satisfied with the assessing staffs
review may make an appeal to the Local Board of Review.
Median
92.5
VALUES ARE DISPERSED
FROM MEDIAN
(HIGH COEFFICIENT)
Median
92.5
VALUES ARE GROUPED
CLOSE TO MEDIAN
(LOW COEFFICIENT)
7
The 2002 Scott County Assessment
RESPONSIBILITIES OF LOCAL BOARDS OF REVIEW
April 29, 2002
The town board of each town and the councilor other governing body of each city is the
Board of Review, except in cities whose charters provide for a Board of Equalization.
The County Assessor shall fix a day and time when the Board of Review or the Board of
Equalization shall meet for each in the assessment districts of the County. On or before
February 15 of each year, the Assessor shall give written notice of the time to the city or
town clerk. The meetings must be held between April 1 and May 31 of each year. The
clerk shall give published and posted notice of the meeting at least ten days before the
date of the meeting. The Board shall meet at the office of the clerk to review the
assessment and classification of property in the town or city. The County Assessor may
make no changes in valuation after the Board of Review or the County Board of
Equalization has adjourned. This restriction does not apply to changes that are
administrative in nature.
The Board shall determine whether the taxable propeliy in the town or city has been
properly placed on the list and properly valued by the assessor. If real or personal
property has been omitted: the Board shall place it on the list with its market value;
correct the assessment so that each tract or lot of real property and each parcel, or class of
personal property is entered on the assessment list at its market value. No assessment of
the property of any person may be raised unless the person has been duly notified of the
intent of the Board to do so. On application of any person feeling aggrieved, the Board
shall review the assessment or classification, or both, and correct it as appears just.
A Local Board of Review may reduce assessments upon a petition from the taxpayer, but
the total reductions must not reduce the aggregate assessment made by the County Asses-
sor by more than 1 percent. If the total reductions would lower the aggregate assessments
made by the County Assessor by more than 1 percent, none of the adjustments may be
made. The assessor shall correct any clerical errors or doubled assessments discovered
by the Board of Review without regard to the 1 percent limitation.
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The 2002 Scott County Assessment
April 29, 2002
A majority ofthe members may act at the meeting and adjoum from day to day until they
finish hearing the cases presented. The assessor shall attend and take part in the
proceedings, but may not vote.
If a person fails to appear in person, by counsel, or by written communication before the
Local Board of Review. That person may not appear before the County Board of
Equalization for a review of the assessment or classification. This paragraph does not
apply if an assessment was made after the Board meeting, as provided in Section 273.01,
or if the person can establish not having received notice of market value at least five days
before the Local Board of Review meeting.
The Board of Review or the Board of Equalization must complete its work and adjourn
within 20 days from the time of convening stated in the notice of the clerk, unless the
Commissioner of Revenue approves a longer period. No action taken after that date is
valid. All complaints about an assessment or classification, made after the meeting of the
Board must be heard and determined by the County Board of Equalization. A
nonresident may, at any time, before the meeting of the Board of Review, file written
objections to an assessment or classification with the County Assessor. The objections
must be presented to the Board of Review at its meeting by the County Assessor for its
consideration. (M.S. 274.01)
9
The 2002 Scott County Assessment
April 29, 2002
RESPONSIBILITIES OF THE COUNTY BOARD OF EQUALIZATION
The County Board of Equalization follows the Local Board of Review in the assessment
process. In every county, the basic charge of county equalization is essentially the same.
It involves the equalization of the assessment level between the individual assessment
districts and between the various classes of property within the county. Property owners
who are not satisfied with the results of their appearances at the Local Boards of Review
may appeal to the County Board of Equalization.
Assessments of property are made to measure each taxpayer's share in paying the costs of
govenunent in his city, township, school district, and county. If the cost of local
government is to be fairly shared among the taxpayers, it is necessary that all taxable
property is listed on the assessment rolls and all valuations are made as professionally
and accurately as possible.
COMPOSITION OF BOARD
The County Commissioners, or a majority of them, with the County Auditor; or, if he
cannot be present, the Deputy County Auditor, form a board for the equalization for the
assessment of property in the County.
The County Board may appoint a special Board of Equalization, to which it may delegate
all of the powers and duties and discretion of the appointing County Board and be subject
to. the same lawful regulations, as the County Board of Equalization would be. The
appointing Board determines the number of members to be appointed to the special
Board, compensation, expenses to be paid, and the term of office of each member. At
least one member of the special Board of Equalization must be an appraiser, realtor, or
other person familiar with property values in the County. The County Auditor is a
nonvoting member and serves as the recorder for the special Board.
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The 2002 Scott County Assessment
TIME OF MEETING
April 29, 2002
The Board shall meet annually during the last ten working days in June. The Board may
continue in session and adjourn from time to time until the final adjournment, which must
occur on or before the following tenth working day.
No action taken after the adjournment day shall be valid unless the Commissioner of
Revenue approves a longer session period. If a change in the assessments becomes
advisable after the Board has adjourned, the Board of County Commissioners may
recommend the change to the Commissioner of Revenue.
DUTIES OF COUNTY BOARDS OF EQUALIZATION
The duties of the County Board of Equalization may be found in Mim1esota Statutes,
Section 274.13 and 274.14.
The Board may make percentage increases on each class of both real and personal
property in the throughout the County, or in any particular city, town, or district in the
County when the Board believes such property has been valued at less than market value.
On real property, such percentage increases may be limited to land alone or structures
alone, or may be made on both land and structures. It isn't necessary for the Board to
give notices when applying aggregate increases.
The Board may make individual increases in the assessments of both real and personal
property when the Board believes such property has been valued at less than market
value. In these cases, the Board must give notice to the owner of its intentions. The
notice must also set a time and place for a hearing.
The Board may make percentage decreases and individual decreases in the assessments of
both real and personal property when the Board believes such property has been valued at
more than market value. On real property, decreases may be limited to land alone or
structure alone or may be made on both land and structures.
11
The 2002 Scott County Assessment
April 29, 2002
The Board cannot, however, reduce the aggregate value of all property in its County, as
submitted to the Board with the additions made thereto by the Auditor, by more than 1
percent.
The Board must consider any complaints or objections to the cunent year's assessment
made by a taxpayer that has appealed to the County Board of Equalization. Such
assessments must be reviewed in detail and the Board has the authority to make any
conections it believes to be just. In reviewing a protest to an assessment, the Board may
ask the County Assessor to investigate and report back later.
The County Board of Equalization does not have the authority in any year to reopen
former assessments on which taxes are due and payable. The Board considers only the
assessments that are in process in the current year. Occasionally, a taxpayer may appear
to protest an assessment that was made in a previous year. The Board should explain
tactfully that it has no authority to consider such matters and that after taxes have been
extended, adjustments can be made only by the process of application for abatement or by
legal action.
The County Board of Equalization may not exempt property from taxation.
The County Board of Equalization may not place omitted property on the assessment
books. This power is vested only in the Local Boards of Review and to the County
Auditor. However, when it comes to the attention of the Board that any property' subject
to taxation has not been assessed, the Board may, by resolution, request the Auditor to
place such property on the tax rolls.
The County Board of Equalization has no authority to make original assessments. Its
duties are restricted to the review and equalization of assessments already made.
The County Auditor is to keep a record of the proceedings and orders of the Board. Then
the record is to be published in the same manner as other proceedings of the County
Commissioners. A copy of the published record is to be forwarded to the Commissioner
of Revenue along with the abstract of assessment.
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The 2002 Scott County Assessment April 29, 2002
COUNTY ASSESSOR AND COUNTY BOARD OF EQUALIZATION
The County Assessor is required to keep and maintain a record of sales of real property in
the County. In addition, the assessment ratio studies of the Commissioner of Revenue are
reported to each County Assessor. These sources of infonnation help the County
Assessor make recommendations to the County Board of Equalization of necessary
changes in individual assessments or aggregate increases. The analysis of the material
presented by the County Assessor will form the major part of the work of county
equalization.
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The 2002 Scott County Assessment
April 29, 2002
RESPONSES TO TYPICAL TAXPAYER QUESTIONS
1.
Q.
Why did my taxes increase?
A. The fundamental reason for increase in taxes is increased government
spending. The govenm1ent suffers from inflation, just as individuals do,
as well as demand for increased services. Additionally for property
taxes payable in recent years, there have been some changes in State aids
to school districts and local units of government. Generally speaking,
larger shares of the costs of doing government are being borne by the
property tax.
2.
Q.
Why are my taxes so high?
A. (For Residential Homestead Property), Property taxes are based on the
valuation of the property. There is a progressive system for computing
the tax capacity from the market value. This results in a progressive
property tax for owner occupied property.
The State of Minnesota has an income adjusted property tax refund for
homeowners. There are different benefits for senior citizens, disabled
individuals, income levels, or it may be adjusted based on the number of
dependents.
Information about the M-lPR form, (which is mailed out to individuals
along with their State Income Tax Forms) is available by calling 651-
296-3781.
3.
Q.
What is State Paid Tax Relief?
A. This is your pro-rated share of a State aid paid directly to Scott County
to reduce the property tax level. This is already taken into account in the
calculations of your property taxes.
14
The 2002 Scott County Assessment
April 29, 2002
4.
Q.
Why does my tax statement have a different market value than the
valuation notice which I received last spring?
A. An assessor's evaluation is based on sales ratios. A sales ratio is the
assessor's value divided by the selling price. For example, if a property
sells for $200,000 and has a $180,000 estimated market value, it results
in a sales ratio of 90 percent. The Minnesota Department of Revenue
requires that the sales ratios for all properties within the State lie
between 90 and 105 percent. If an area has a sales ratio below 90
percent, they will receive an aggregate increase to bring it within that
corridor.
5.
Q.
Do we still have the Education Homestead Credit?
A. No, the general education tax is no longer a part of the property tax
system. It is a direct reimbursement from the state to the schools
6.
Q.
What is tax capacity?
A. The gross tax capacity is the term that replaces the former tenn assessed
value. It is a calculation based upon a State mandated computation from
the estimated market value. For example, a residential property will
have 1 percent of the first $500,000 and 1.25 percent of any value
greater than $500,000 added together to compute their tax capacity.
15
The 2002 Scott County Assessment
7. Q. What is the tax rate?
April 29, 2002
A. The term tax rate replaces the fanner tenn mill rate. The tax rate is
expressed in percentages and is multiplied by the tax capacity resulting
in the tax obligation prior to any reduction by credits.
8.
Q.
How do you arrive at the tax amount?
A. All taxable property is classified and valued as of January 2 of each year.
This classification and valuation is the basis for the property tax payable
in the following year. For example, your 2002 property taxes are based
on the valuation and classification as of January 2, 2001. Based on the
classification of the property, the market value is taken times the
statutory tax capacity percentage to compute a gross tax capacity.
If a residential property has a value of $200,000, the computation is:
o the first $500,000 in value x 1.0 % = $2,000.00
o the value above $500,000 x 1.25% = N/A
o totaling those computations = $2,000.00
(This represents the tax capacity.)
The gross tax capacity is taken times the tax rate to yield the tax. For
example, if the tax rate were 1.50, the $2,000.00 would be taken times
1.50 to yield a tax of $2,030.00. The tax rate will differ depending on the
school district, township, or city.
The first half is payable by May 15, the second half payable by October
15.
16
The 2002 Scott County Assessment
April 29, 2002
9.
Q.
Why are non-homestead taxes higher than homestead?
A. The property tax benefits of owning and occupying one's own home are
reflected in the Residential Homestead Credit paid by the state. The
credit has a maximum allowance of $304.00. The credit comes in at its
full value on a home valued at $76,00.00. For properties valued at less
than $76,000.00, the credit is 4 percent of the taxable market value. For
properties exceeding a taxable market value of $76,000.00, the credit is
calculated by talking the net increase in taxable market value over
$76,00.00 multiplied by .09 percent. The result is subtracted from the
$304.00 maximum amount to give the total Residential Homestead
Credit. There is no credit given on an estimated market value of
$413,000.00 or greater.
The relative tax burdens between different types of property (residential
versus industrial versus apartments versus agricultural) as well as
different classifications within the same type of property (Homestead
versus Non-Homestead) are policy decisions made by the Mim1esota
State Legislature.
17
The 2002 Scott County Assessment
10. Q. My property was reassessed
imposed aggregate increase?
April 29, 2002
last year, so why should I get a State
A. Aggregate changes in assessment are made by the State Board of
Equalization. The purpose of these changes is to ensure that the
assessment level lies with the 90 to 105 percent of market value con-idor,
which is required by the Depariment of Revenue. The changes are made
on a class of property rather than on individual properties. If a property
was revalued and received an increase, it is possible for the State in their
statistical analysis of the assessment to impose another increase. After
the aggregate increase from the State, if the property's estimated market
value for property tax purposes exceeds what it could be sold for on the
open market, the value should be reduced to within the 90 to 105 percent
acceptable con-idor.
11.
Q.
What can I do about my taxes?
A. The Assessor deals with the classifications and valuation of the property
which provides the basis for the taxes, but not the specific tax amount.
If the classification or valuation is in en-or, the first step is to discuss
your concerns with your local assessor or a staff appraiser from the Scott
Count Assessor's Office. If an agreement cannot be reached, a more
fOTInal method of appeal may be necessary.
There are basically three methods of appealing the valuation or class-
ification of a property.
They are:
o The abatement process
o Local Board of Review, County Board of Equalization
o Tax Court, including the Small Claims Division
18
The 2002 Scott County Assessment
April 29, 2002
The abatement process is an administrative appeal done by the County
Assessor. Abatements can be made for taxes payable in the current year.
Abatement applications are available from the County Assessor's Office.
The Local Board of Review meets in April and May to react to taxpaye-
rs' concerns regarding the January 2 valuation and classification of their
property. These are generally informal meetings where an individual will
express his or her concems to the Board. The Board generally consists
of the City Councilor Township Board Members. They do not have
jurisdiction over taxes payable in the current year, only about the
January 2 classification and valuation.
The County Board of Equalization has many parallel duties with the
Local Board, but has the additional functions of equalizing values
between jurisdictions within the County.
The Tax Court consists of three judges that complise a division of the
Executive Branch of Government. They hear all types of tax appeals,
but spend a majority of their time in real estate appeals. Filing
information can be obtained by calling the Tax Court at 651 296-2806.
19
The 2002 Scott County Assessment
SAMPLE ASSESSMENT PERCENTAGES
Residential Homesteads
First $500,000 of market value
Remaining value over $500,000
* Commercial and Industrial
First $150,000 of market value
Remaining value over $150,000
Farm Homesteads
House, garage, one acre
1.00%
1.25%
1.50%
2.00%
April 29, 2002
Same as residential homesteads
Remainder of the farm value
The first $600,000 of value
after the House/Garage and one acre have been deducted
Remaining value over $600,000
Farms non-homestead land
Residential Apartments
3 or fewer units
4 or more units
* Seasonal Cabins
First $500,000 of market value
Remaining value over $500,000
* Subject to the State General Property Tax
20
0.55%
1.00%
1.00%
1.50%
1.80%
1.00%
1.25%
The 2002 Scott County Assessment
April 29, 2002
APPRAISAL & ASSESSMENT TERMINOLOGY
AD VALOREM TAX
A tax varying with the value of a good or commodity; a real estate tax
based on the value of the property.
AMENITIES
The pleasant satisfactions that are received through using right in real
property but that are not received in the form of money. The tangible and
intangible benefits generated by a property.
APPRAISAL
An estimate or opinion of value. The act or process of estimating value.
The resulting opinion of value derived from the appraisal may be infonnal,
transmitted orally; or it may be fom1al, presented in written fonn.
Usually, it is a written statement setting f011h an opinion ofthe value of an
adequately described property as of a specified date, supported by the
presentation and analysis of relevant data.
APPRAISER
One who estimates value; specifically, one who possesses the necessary
qualifications, ability, and experience to execute or direct the appraisal of
real property.
CAP IT ALIZA nON
The process of converting into present value (or obtaining the present
worth of) a series of anticipated future periodic installments of net income.
In real estate appraising, it usually takes the fonn of discounting.
CAPITALIZATION RATE
The sum of a Discount and a Capital Recapture Rate. It is applied to any
income stream with a finite term over which the invested principal is to be
retumed to the investor or lender.
21
The 2002 Scott County Assessment
April 29, 2002
CLASSIFICATION OF PROPERTY
The classification of property after the valuation is complete to identify the
property as residential, commercial, homestead, non-homestead, etc. Each
class refers to a different statutory assessment rate. It is based on the use
as of the assessment date.
CLASS RATE
Statutory percentages applied to the estimated market value of a parcel
based on the parcel's classification to alTive at the tax capacity.
COEFFICIENT OF DISPERSION
In statistics, the ratio of a measure of absolute dispersion to an appropriate
average usually expressed as a percent. It may be computed from either
the quartile or mean deviation, but is usually expressed as a ratio of the
standard deviation to the mean. A measure of relative dispersion.
COST APPROACH
That approach in appraisal analysis which is based on the proposition that
the informed purchaser would pay no more than the cost of producing a
substitute property with the same utility as the subject property. It is
particularly applicable when the property being appraised involves
relatively new improvements that represent the highest and best use of the
land or when relatively unique or specialized improvements are located on
the site and for which there exist no comparable properties on the market.
22
The 2002 Scott County Assessment
April 29, 2002
DEPRECIATION
A loss of utility and, hence, value from any cause. An effect caused by
deterioration and/or obsolescence. There are several types of depreciation:
CURABLE DEPRECIATION
Those items of physical deterioration and functional obsolescence which
are economically feasible to cure and, hence, are customarily repaired or
replaced by a prudent property owner. The estimate of this depreciation is
usually computed as a dollar amount of the cost-to-cure.
INCURABLE DEPRECIATION
Elements of physical deterioration or functional obsolescence which either
cannot be corrected; or, if possible to correct, cannot be corrected except at
a cost in excess oftheir contribution to the value of the property.
PHYSICAL DEPRECIATION
A reduction in utility resulting from an impairment of physical condition.
For purposes of appraisal analysis, it is most common and convenient to
divide physical deterioration into curable and incurable components.
PHYSICAL CURABLE DEPRECIATION
Physical deterioration which the prudent buyer would anticipate correcting
upon purchase of the property. The cost of affecting the correction or cure
would be no more than the anticipated addition to utility and, hence,
ultimately to value, associated with cure.
PHYSICAL INCURABLE DEPRECIATION
Physical deterioration which in terms of market conditions as of the date
of the appraisal is not feasible or economically justified to correct. The
cost of correcting the condition or affecting a cure is estimated in utility,
and, hence, ultimately in value, of the property that will result from
correcting or curing the condition.
23
The 2002 Scott County Assessment April 29, 2002
FUNCTIONAL DEPRECIATION
Impainnent of functional capacity of efficiency. Functional obsolescence
reflects the loss in value brought about by such factors as overcapacity,
inadequacy, and changes in the mi, that affect the propeliy item itself or its
relation with other items comprising a larger property. The inability of a
structure to perfonn adequately the function for which it is currently
employed.
FUNCTIONAL CURABLE DEPRECIA TION
Functional obsolescence which may be corrected or cured when the cost of
replacing the outmoded or unacceptable component is at least offset by the
anticipated increase in utility, and, hence, ultimately in value, resulting
from the replacement.
FUNCTIONAL INCURABLE DEPRECIATION
Functional obsolescence that results from structural deficiencies or
superadequacies that the prudent purchaser or owner would not be justified
in replacing, adding or removing, because the cost of effecting a cure
would be greater than the anticipated increase in utility resulting from the
replacement, addition, or removal.
ECONOMIC OBSOLESCENCE
Impairment of desirability or useful life arising from factors external to the
property, such as economic forces of environmental changes which affect
supply-demand relationships in the market. Loss in the use and value of a
property arising from the factors of economic obsolescence is to be
distinguished from loss in value from physical deterioration and functional
obsolescence, both of which are inherent in the property. Also refen-ed to
as Locational or Environmental Obsolescence.
ESTIMATED MARKET VALUE
The value which the Assessor has estimated the property to be worth.
This value is required to be at least 90 percent of what similar properties
are actually selling for.
24
The 2002 Scott County Assessment
April 29, 2002
EQUALIZATION
The adjustment of assessed valuation of real property in a particular area
to establish a more equitable division of the total tax burden within the
area.
FISCAL DISPARITIES
Program which provides for the sharing of 40 percent of the growth of the
commerciallindustrial tax base in the seven-county metro area since 1971.
A percentage of the property.tax on each commercial/industrial parcel is
calculated at the seven-county uniform rate.
GRADING OF PROPERTY
The process used by an appraiser to identify the quality of construction in
the physical structure.
GROSS TAX CAPACITY
A parcel's estimated market value multiplied by the gross class rate for
that type of property. Formerly known as assessed value.
HIGHEST AND BEST USE
That reasonable and probable use that will support the highest present
value, as defined, as the effective date of an appraisal.
HOMESTEAD AND AGRICULTURAL CREDIT AID (HACA)
Replaces homestead credit and agricultural credit. The State gives this aid
directly to the local units of govenunent.
HOMESTEAD FULL YEAR
Property is granted a lower tax benefit if the owner lives in and owns the
property as of January 2. If a person owns and occupies their home up
until December 1, they still qualify for the homestead class the following
year.
25
The 2002 Scott County Assessment
April 29, 2002
NON-HOMESTEAD
Residential property that does not qualify for a full year or mid-year
homestead. The tax capacity is higher, hence, a higher tax.
INCOME APPROACH
That procedure in appraisal analysis which converts anticipated benefits
(dollar income or amenities) to be derived from the ownership of property
into a value estimate. The income approach is widely applied in apprais-
ing income-producing properties. Anticipated future income and/or
reversions are discounted to a present worth figure through the capital-
ization process.
LEGAL DESCRIPTION
A statement containing a designation by which land is identified according
to a system set up by law or approved by law.
LOCAL T AX RATE
Rate of tax applied to the tax capacity of property to calculate the tax due.
Formerly known as the mill rate.
MARKET APPROACH
A process of analyzing sales of similar recently sold properties in order to
derive an indication of the most probable sale price of the property being
appraised. The reliability of this technique is dependent upon (a) the
availability of comparable sales data, (b) the verification of the sales data,
(c) the degree of comparability or extent of adjustment necessary for time
differences and (d) the absence of non-typical conditions affecting the sale
pnce.
MARKET VALUE
The highest price in terms of money which a property will bring in a
competitive and open market under all conditions requisite to a fair sale,
the buyer and seller, each acting prudently, knowledgeably and assuming
the price is not affected by undue stimulus.
26
The 2002 Scott County Assessment
April 29, 2002
MASS APPRAISING
A method used in revaluation of a community for tax purposes. As the
term implies, it is a method of appraising a large number of propeliies at
one time by adopting standard techniques, and giving due consideration to
the appraisal process so that unifOlmity or equality of values may be
achieved between all properties.
METES AND BOUNDS
A description of a parcel of land by reference to the courses (bearings, that
is, the angles east or west of due north or due south) and distances (usually
in feet or chains) of each straight line which forms its boundary, with one
of the comers tied to established point; that is, the bearing and distance
from an established point, s,uch as a section comer or to the intersection of
the center lines of two roads, etc.
If one part of the boundary is on a curve, this part is described by showing
the number of degrees of the central angle subtended by the curve (arc),
the length of the radius, and the length along the curve.
NET TAX CAPACITY
A parcel's estimated market value multiplied by the net class rate for that
type of property.
OBSOLESCENCE
One of the causes of depreciation. It is the impairment of desirability and
usefulness brought about by new inventions, current changes in design and
improved processes for production, or from external influencing factors,
which make a property less desirable and valuable for a continued use.
Obsolescence may be either economic or functional.
27
The 2002 Scott County Assessment
PARCEL
April 29, 2002
A piece of land, regardless of size, in one ownership.
PROPERTY TAX REFUND
Also know as the "Circuit Breaker". State-reimbursed refund to owners
of homesteaded property and renters based on income.
REV ALUA TION
The mass appraisal of all property within an assessment jurisdiction to
obtain equalization of assessed values. Also for reappraisal of a fanner
assignment.
SALES ASSESSMENT RATIO
The ratio derived by dividing the estimated market value by the selling
pnce.
AGGREGATE RATIO
The ratio determined by dividing the total assessed value of all sales by the
total selling prices.
MEAN RATIO
The total of all the ratios in a given set divided by the number of items in
the set.
MEDIAN RATIO
The value of the middle item where an odd number of items are arranged
(arrayed) according to size; or the arithmetic average of the two central
items, if there is an even number of items. It is a positional average and is
not affected by the size of extreme values.
SPECIAL (LOCAL) ASSESSMENT
Street, sewer, curb, etc, cost determined by local municipality.
28
The 2002 Scott County Assessment
April 29, 2002
TARGETING REFUND
State-reimbursed refund to owners of homesteaded and seasonal recre-
ational residential property. The refund is a percentage of the tax increase
in excess of 12 percent over the previous year on the same property. It
does not apply to increases resulting from improvements. Forms are
available in the property tax refund booklet.
T AX INCREMENT FINANCING (TIF)
TIF districts are created and generally bonds are issued to finance city cost
of street improvements, etc, which increase the market values of the
property in the district. The taxes due on a parcel are based on the parcel's
total market value. The extra taxes generated by the increased market
values are shown as "TIF" on the tax statements and are used to payoff
the TIF bonds.
WATERSHED ASSESSMENT
Watershed cost detennined by watershed district based on benefit to
individual parcel.
29
/"
MAY 6, 2002
Scott County, Dept of Taxation
200 Fourth Ave West
Shakopee, MN 55379-1220
RE: Valuation Notice - PARCEL ID R259300200
My home at 14837 Estate Ave SE has had extensive water damage,
and is not livable at this time. Recommendations have been made
to tear it down and rebuild or to rehabilitate.
A remediation company, Superior Construction has submitted a
new bid for $123,564.38 to rehabilitate. An earlier estimate
from them was for $43,000. In the process of removing fixtures,
carpeting and appliances, they determined that there was more
damage than originally estimated, and tripled the bid.
A professional microbiologist from an environmental assessment
company recommended that it be torn down and replaced. Work
has been stopped at this point.
The attached pictures show the current condition of the house,
all rooms have been stripped. As you can readily see, there
is no basis for a market value increase. To be fair,
a substantial decrease is in order.
My current residence is a rental in Savage on Cates Lake Rd.
My phone is forwarded, and I am still picking up mail at
Estate Ave.
Yours truly,
~~
Norma Tschida HOME: 952-447-5913 OFFICE: 651-205-2042
14837 Estate Ave SE
Prior Lake, MN 55272
ATTACHMENTS
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Re: PID 259010084
Sec. 1 Twp. 114 Rg 22
PID 0049060104
Sec.6 Twp114 Rg 21
Gentlemen:
On the East end in Credit River Township, there was supposed to be a road built to connect the property in
Prior Lake. The Credit River board stated there could be 110 more homesbuilt until the road was continued
through. There were property owners other than myself, that the road would have to go through to serve
adjoining property. We were told no mote permits would be issued until the road was extended.
Several years after, I found the property where the road was to go through was sold to someone else and a
home was built. I do not know if the home is on the proposed roadway or not. The fact remains, my
property is now landlocked on the Credit River side.
On the Prior Lake side, there was a plot showing a proposed road to my property. The road was to be built
and upgraded before any land usage was to occur on any adjoining property. In the fall of 200 1, I drove
back to get into my property. I could not get to my property due to debris, stumps, black dirt piles,
dumpsters and a pile of prestressed concrete. I took pictures and went to the City of Prior Lake and the last
information I received was that they were working on the violations.
Due to the type of grading on adjoining property, there is a very large washout going through my property.
I have been paying taxes on this property in the amount of $862.00. I have been going to come before the
property officials to try to reduce the taxes on this land due to neglect from both the City of Prior Lake and
Credit River Township for not upholding the ordinances on adjoining property and doing severe damage to
my property and the usage of my property. Letters notifying Scott County, Credit River and the City of
Prior Lake were sent to tell them we were landlocked. These letters are dated before any house was built
in Credit River and the businesses were operated in Prior Lake that are not meeting codes.
~,
Many years ago, I went to the City of Prior Lake to develop this prol)erty and they told me that each parcel
must have a bard surface road and proper drainage. It was to be brought up to adjoining property. I was
advised at that time by the city that they were zoning some of the adjoining property commercial and
before they would issue building or usage permits, the roads and storm sewers through their property to the
adjoining property must be completed. I was advised to wait until the road and utilities were adjoining my
property .
I don't know what can be done with this property to correct the compounded errors that have been made to
lower the value of this property. At this time, it is useless and I would appreciate input as to what can be
done. A road possibly from the West along the lake or from the South. I feel the county, township and city
are responsible to come up with a workable plan for this property. I would look forward to working with
them.
Lawrence Schweich
P.O. Box 1214
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Prier
CIty
PUBLIC HEARING
~,'
ister below if you wish to address the Council
of the following public meeting. THANK YOUr
BOARD OF REVIFW
CONSIDER APPEALS FROM PROPERTY OWNERS REGARDING
THE VALUATION PLACED UPON THEIR PROPERTY
EFFECTIVE JANUARY 2, 2002.
***
MAY 6,2002 (8pm)