HomeMy WebLinkAbout9A - JPA for Assessment Agreement for Years 2015 & 2016 O� FRIO
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U 4646 Dakota Street SE
Prior Lake,MN 55372
CITY COUNCIL AGENDA REPORT
MEETING DATE: OCTOBER 27, 2014
AGENDA#: 9A
PREPARED BY: JERILYN ERICKSON, FINANCE DIRECTOR
PRESENTED BY: JERILYN ERICKSON
AGENDA ITEM: CONSIDER APPROVAL OF A RESOLUTION AUTHORIZING A JOINT
POWERS AGREEMENT FOR ASSESSMENT OF THE CITY OF PRIOR
LAKE FOR ASSESSMENT YEARS 2015, 2016 AND 2017
DISCUSSION: Introduction
The purpose of this agenda item is to ask the Council to consider
authorizing Scott County to continue to provide assessing services for the
City for the next three years.
Histo
Prior Lake has never elected to have its own municipal assessing
department since this function can be more cost effectively delivered by
contracting with the County. With all Scott County cities receiving
assessment services through the County there is also greater consistency in
the treatment of properties.
The current agreement (attached to this report) was entered into by the
Council on August 15, 2011 for property assessment services covering
calendar years 2012—2014 and amended on October 7, 2013. This
cooperative agreement between the City and Scott County has existed
since 1972. The current agreement is scheduled to expire on December 31,
2014.
Assessment service costs for the current service contract (2012-2014) as
well as the prior three years are shown in the following table:
2014 $132,500
2013 $124,000
2012 $116,700
2011 $116,300
2010 $105,000
2009 $102,000
Current Circumstances
In the last year the County has reviewed in detail the cost components of
providing assessment services to the cities. They learned that the earlier
contracts did not capture all associated costs.
Phone 952.447.9800 / Fax 952.447.4245/www.cityofpriorlake.com
The attached letter from Michael Thompson, Scott County Taxation
Department Manager, details the analysis that was conducted to determine
the costs associated with performing assessment services for each
jurisdiction within the County. The proposed costs for Prior Lake were
$171,300 and $178,200 for 2015 and 2016, respectively. This would have
resulted in a $38,800 increase for 2015 and a $6,900 increase for 2016.
City staff met with Mr. Thompson to discuss the analysis as well as options
for possibly phasing in the higher costs.
The assessing contract was further discussed at the October 20th SCALE
Service Delivery Committee meeting. Mr. Thompson agreed to work with
each jurisdiction to find a solution that works as long as the end goal of
recovering actual costs was achieved within three years. Based on that
direction, Staff presented the following amounts for the County to consider:
Year Amount Change Original Amount Difference
Proposed
2014 $132,500
2015 $150,000 $17,500 $171,300 $21,300
2016 $167,500 $17,500 $178,200 $10,700
2017 $185,000 $17,500 $185,328* $ 328
*Calculated using 4% inflationary factor applied to$178,200.
The County has agreed with this proposal. A proposal for providing property
assessment services covering calendar years 2015-2017 is attached to this
agenda report.
Conclusion
The Council should determine if it believes that contracting with the County
continues to be the best way to accomplish statutorily required valuations.
ISSUES: The operation of a city assessing department would be well in excess of the
annual contract cost from Scott County. We do not believe that contracting
with a private party for developing a multi city assessment would achieve a
savings either.
The City could consider contracting with another county to accomplish this
work but there would be the issues of consistency in the treatment of
properties across the County were this to occur.
The county assessing department has done a satisfactory job providing
these services to the city.
FINANCIAL The following table reflects the proposed agreement for assessing services
IMPACT: for the City of Prior Lake:
Year Original Amount of
Amount Change
from PY
2015 $150,000 $17,500
2016 $167,500 $17,500
2017 $185,000 $17,500
ALTERNATIVES: The following alternatives are available to the City Council:
1. Adopt a Resolution Authorizing approval of the Joint Powers
Agreement for Assessment of the City of Prior Lake for Years 2015,
2016 and 2017.
2. Table this item for a specific reason.
RECOMMENDED Alternative 1.
MOTION:
ATTACHMENTS: 1. Resolution
2. Letter from Michael Thompson/Scott County Taxation Department
Manager
3. Assessing Services Agreement for Years 2015, 2016 and 2017
b� PRION
Al le
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4646 Dakota Street SE
Prior Lake,MN 55372
RESOLUTION 14-xxx
A RESOLUTION AUTHORIZING THE JOINT POWERS AGREEMENT BETWEEN SCOTT COUNTY AND
THE CITY OF PRIOR LAKE FOR ASSESSMENT SERVICES
Motion By: Second By:
WHEREAS, Since 1972, the City has contracted with Scott County to provide assessment services within
the City; and
WHEREAS, The City has determined that because of the experience and expertise required to conduct
property valuations and the number and cost of employees necessary if the City to undertake
property assessments that it is most cost-effective for the City to contract with Scott County to
receive assessment services; and
WHEREAS, The City of Prior Lake desires to continue the Assessment Agreement.
NOW THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE,
MINNESOTA as follows:
1. The recitals set forth above are incorporated herein.
2. The City of Prior Lake hereby approves the contract for Scott County to provide the City with
assessment services. The cost of the services for 2015, 2016 and 2017 is $150,000; $167,500 and
$185,000, respectively.
3. The Mayor and City Manager are hereby authorized to execute the contract on behalf of the City of
Prior Lake.
PASSED AND ADOPTED THIS 27th DAY OF OCTOBER 2014.
VOTE Hedberg Keeney McGuire Morton Soukup
Aye ❑ ❑ ❑ ❑ ❑
Nay ❑ ❑ ❑ ❑ ❑
Absent ❑ ❑ ❑ ❑ ❑
Abstain ❑ ❑ ❑ ❑ ❑
Frank Boyles, City Manager
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
October 2,2014
Jerilyn Erickson
4646 Dakota St SE
Prior Lake, MN 55372
Re:Scott County Assessment Services
To Whom It May Concern:
I recently conducted an in depth analysis to determine the costs associated with performing the
assessment services for each jurisdiction within the County. Our departmental goals are always to
conduct a fair and equitable assessment, comply with all statutory requirements, and ensure that we
are providing excellent customer services, all at a reasonable cost. This letter will explain the methods
utilized to determine the proposed 2015 and 2016 contract amounts, how the proposed rates compare
to neighboring assessment jurisdiction costs, and a plan for administering assessment contracts going
forward.
Costs Determined
1. Assessment Activities
We reviewed time entry records and identified all of the time coded for
"assessment work" over a one year period. "Assessment work" includes time coded directly to
tasks such as the annual property review, permit work, data entry, sales processing, customer
service, processing applications,etc. To account for ebbs and flows that occur from year to year
due to additional reviews or projects for individual jurisdictions, we then pooled the costs by
four jurisdictional groupings:
a. Eleven Townships=$128,083
b. Four Small Cities=$65,060
c. Three Large Cities=$294,211
d. Scott County =$148,697 (category utilized for assessment work that was global to the
county and wasn't feasible to be split out and directly code to one jurisdiction)
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SCOTT COUNTY PROPERTY AND
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CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
We split out the costs for groups A, B, and C based on the parcel counts within those groups,
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and allocated the costs in group D to every jurisdiction based on parcel count.
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Step 1 Cost Detail:
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Jufis`d'iction, Step,1 Costs-
Belle Plaine TWP $8,894.57
Blakeley $5,628.80
Cedar Lake $20,152.17
Credit River $30,493.76
Helena $13,713.56
Jackson $9,545.06
Louisville $9,226.45
New Market $22,196.59
St.Lawrence $4,540.21
Sand Creek $12,054.13
Spring Lake $24,174.63
Belle Plaine City $29,533.58
Jordan $23,888.77
Elko New Market $17,370.94
New Prague $18,462.21
Prior Lake $114,970.65
Savage $116,946.87
Shakopee $154,257.84
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER-200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
2. Tax Court appeals
We reviewed the work completed by assessors for tax court appeal petitions only. This included
time coded directly to tasks such as reviewing information submitted for consideration by the
petitioner, performing our own analysis of the property, meeting with tax attorneys or tax
representatives, completing appraisals of the property, preparing for trial,trial, etc. To account
for ebbs and flows that occur from year to year due to specific tax court cases,we then pooled
the costs and divided the total Countywide costs by commercial, industrial, and apartment
property allocations in each jurisdiction.
Step 2 Cost Detail:
Jurisdiction;,' Step 2 s
Cots
Belle Plaine TWP $682.57
Blakeley $739.45
Cedar Lake $1,535.77
Credit River $2,104.58
Helena $1,251.37
Jackson $3,583.47
Louisville $3,981.64
New Market $3,697.23
St.Lawrence $1,365.13
Sand Creek $3,640.35
Spring Lake $2,445.86
Belle Plaine City $12,456.83
Jordan $11,091.70
Elko New Market $3,014.67
New Prague $8,247.68
Prior Lake $17,064.16
Savage $28,838.42
Shakopee $41,409.02
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SCOTT COUNTY PROPERTY AND
��- CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
3. Additional Indirect Costs
This is the time coded to additional activities by those staff completing assessment duties.
These indirect costs included time coded to activities such as vacation, holiday pay, breaks,
training, staff meetings, countywide initiatives, recruitment, etc. To reflect the costs of these
activities attributed to each jurisdiction we multiplied the total costs by each jurisdiction's
percentage of the total parcel count.
Step 3 Cost Detail:
Jurisdiction, Step 3 Costs
Belle Plaine TWP $4,405.12
Blakeley $2,787.72
Cedar Lake $9,980.56
Credit River $15,102.34
Helena $6,791.78
Jackson $4,727.29
Louisville $4,569.49
New Market $10,993.08
St.Lawrence $2,248.59
Sand Creek $5,969.93
Spring Lake $11,972.73
Belle Plaine City $19,573.21
Jordan $15,832.14
Elko New Market $11,512.49
New Prague $12,235.72
Prior Lake $66,938.15
Savage $68,088.74
Shakopee $89,811.91
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Air /10 SCOTT COUNTY PROPERTY AND
��- CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
4. Non Salary and Benefit Costs
We reviewed the additional resources required to perform the assessment including facilities
costs, travel expenses, equipment requirements, general office supplies, training registration
fees, etc. To reflect the costs of these resources attributed to each jurisdiction we multiplied
the total costs by each jurisdiction's percentage of the total parcel count.
Step 4 Cost Detail:
Ju"risdict�on `Ste6,4 Costs
Belle Plaine TWP $1,710.41
Blakeley $1,082.41
Cedar Lake $3,875.23
Credit River $5,863.91
Helena $2,637.10
Jackson $1,835.50
Louisville $1,774.23
New Market $4,268.37
St. Lawrence $873.08
Sand Creek $2,317.99
Spring Lake $4,648.75
Belle Plaine City $7,599.85
Jordan $6,147.27
Elko New Market $4,470.05
New Prague $4,750.86
Prior Lake $25,990.61
Savage $26,437.36
Shakopee $34,872.00
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
S. Costs Inherent in Performing the Duties of the County Assessor
Understanding that regardless whether or not jurisdictions choose to contract with the County
for their assessment services, the County Assessor's office is still responsible for the oversight
and administration of certain assessment functions. To this end we attempted to quantify the
costs that would be incurred by the county if all jurisdictions decided to contract for their own
assessment services. This estimated$291,200 was subtracted for the running total of costs. In
essence, this is a discount given to each jurisdiction in an effort to account for those inherent
administrative and oversight costs. To reflect the credit of these inherent costs attributed to
each jurisdiction we multiplied the total cost by each jurisdiction's percentage of the total parcel
count.
Step 5 Credit Detail:
Jurisdiction Step 5 Credit . "
Belle Plaine TWP -$3,528.55
Blakeley -$2,232.99
Cedar Lake -$7,994.53
Credit River -$12,097.13
Helena -$5,440.28
Jackson -$3,786.61
Louisville -$3,660.21
New Market -$8,805.57
St. Lawrence -$1,801.14
Sand Creek -$4,781.97
Spring Lake -$9,590.28
Belle Plaine City -$15,678.34
Jordan -$12,681.71
Elko New Market -$9,221.62
New Prague -$9,800.94
Prior Lake -$53,618.13
Savage -$54,539.76
Shakopee -$71,940.25
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SCOTT COUNTY PROPERTY AND CUSTOMER SERVICES DIVISION
rz9NC60_ At,-
GOVERNMENT CENTER•200 FOURTH AVENUE WEST-SHAKOPEE,MN 55379-1220
1. Total Cost Breakdown:
Step 1 Step 2 ::. Step 3 Ste-4 Step 5£ Total Proposetl 2014
„�2015(Roundeil�__ _Contract
Belle Plaine TWP $8,895 $683 $4,405 $1,710 -$3,529 $12,200 $10,900
Blakeley $5,629 $739 $2,788 $1,082 -$2,233 $8,000 $6,600
Cedar Lake .$20,152 $1,536 $9,981 $3,875 -$7,995 $27,500 $24,100
Credit River $30,494 $2,105 $15,102 $5,864 -$12,097 $41,500 $36,700
Helena $13,714 $1,251 $6,792 $2,637 -$5,440 $19,000 $16,100
Jackson $9,545 $3,583 $4,727 $1,836 -$3,787 $15,900 $11,200
Louisville :_ $9,226 $3,982 $4,569 $1,774 $3,660 $15,900 $10,900
New Market $22,197 $3,697 $10,993 $4,268 -$8,806 $32,400 $27,000
St.Lawrence $4,540 $1,365 $2,249 $873 -$1,801 $7,200 $5,300
Sand Creek $12,054 $3,640 $5,970 $2,318 s -$4,782 $19,200 $19,800
Spring Lake $24,175 $2,446 $11,973 $4,649 -$9,590 $33;700 $28,400
Belle Plaine City $29,534 $12,457 $19,573 $7,600 -$15,678 $53,500 $37,700
Jordan $23,889 $11,092 $15,832 $6,147 -$12,682 $44,300 $30,800
Elko New Market $17,371 $3,015 $11,512 $4,470 -$9,222 $27,100 $21,900
New Prague $18,462 $8,248 $12,236 $4,751 -$9,801 $33,900 $27,000
Prior Lake $114,971 $17,064 $66,938 $25,991 -$53,618 $171,300 $132,500
Savage $116,947 $28,838 $68,089 $26,437 -$54,540 $185,800 $159,000
Shakopee .$154,2S8 $41,409 $89,812 $34,872 -$71,940 $248,400 $244,800
TOTAL $636,051- $147,150 :$363,541 ,$141,155. $291,200', $996,697, $850,700
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
General Observations and Explanations
All but one jurisdiction is receiving proposed increases for the 2015 assessment. Historically, costs
associated with employee coded time listed under step three, such as vacation and training, have not
been passed along through assessment contracts. However, those costs are necessary in order to
employ qualified appraisers in the pursuit of completing the assessment functions for each jurisdiction.
Tax petition costs are now allocated by commercial, industrial, and apartment property counts. This
process was outlined in step two. In the past we've attempted to allocate these costs by historical
petition counts, or total parcel counts. However,the tax appeal efforts actually required each year are
very unpredictable and are not necessarily reflective of historical trends. In addition,total parcel counts
are less reliable because tax court costs incurred each year are overwhelmingly related to the
commercial,industrial,and apartment properties.
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i iA r SCOTT COUNTY PROPERTY AND
A - CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
Cost Comparisons
The overall countywide costs under the proposed 2015 contract amounts averaged $18.03 per parcel.
Each jurisdiction's individual cost per parcel is different based on various factors, but is most heavily
influenced by their share of overall parcel counts involving commercial, industrial, and apartment
property types.
The question is often asked, "what would it cost us to conduct our own assessment". Although there is
not good data regarding "local" assessors who are willing to contract with a jurisdiction independently
and perform all of the statutorily required tasks, we do have reliable information regarding City
Assessing Departments. The following cost analysis was put together by the City of Minneapolis and can
be found in their"Results Minneapolis,September 17,2014, City Assessor"Report:
CitV Operations are Efficient,Effective,Results Driven and Customer Focused
Assessment Cost per Parcel in Hennepin County Cities,2013
$60
$51
$50 Municipal Average:$38
$42 $40 $42
$40
$33 $32 $32
$30 $29
$20
$10
Bloomington Brooklyn Park Eden Prairie Edina Maple Grove Minnetonka St.Louis Park Minneapolis
2013 Cost per Parcel -City Average
Source:Assessor's Office
The average cost of doing business when the City completes their property assessment is $38.00 per
parcel,with the best value being$29.00 per parcel.
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
County assessment costs compare favorably to those City costs. The following data was compiled by
Scott County for our"Delivering What Matters"initiative:
Page 5
Delivering What Matters
Assessing
About this measure: Assessment Cost per Parcel
$45 ..._..___.__... _.._-.... _...___T_.... _....... _.._ _ ._._......_.._.__.__....
'rhis measure displays the overall $40 ----------__.—___
budget of each assessing
department divided by the $35 --- - - - ---- ---- Average:$32
appraised parcel count.The three $30
counties listed to the right on the Average:$26
display graph do not appraise $25 - -- -----
100%of the parcels within their
boundaries,becasue jurisdictions $20 - -- --
within those Counties have
contracted with their own'local" $15 - --------------- - -
assessors. However,county staff $lo
are still Involved with the locally
assessed parcels in many $5
different ways which involve
additional administrative costs. $_
Ramsey Carver Scott Dakota Hennepin Washington Anoka
100%County Assessed Partially Assessed by Local Jurisdictions
Source: County's Budget Sum ma{y and Parcel CountSunley
Why does this matter?
Taxpayers must be confident that not only are the assessors doing a good job,but they are
also being responsible with the taxpayer dollars.
As is visible in the data above,overall it is more efficient to have all of the assessing functions performed
by one office. It is also apparent that Scott County is one of the most efficient in the business. Each
County's ability to complete all statutory requirements under their current budget is not analyzed within
the data. Scott County is able to achieve those requirements while remaining efficient and cost
effective.
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SCOTT COUNTY PROPERTY AND
-' CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
Costs Not Included
The following is a listing of some, but not all, of the expenses incurred by the County which were not
included in the proposed 2015 contract amounts:
• County Attorney Costs
o 0.5 FTE, salary and benefit costs for one County Attorney staff member who spends
approximately half of their time on property tax appeal work.
• Additional County Staff Resources employed outside of the Taxation Department
o Planning and Zoning—Reporting for analyses related to assessing functions(Highest and
Best Use analysis, building eligibilities,etc.)
o Admin-Escalated issue resolution,work planning,etc.
o GIS—Mapping and other analyses,etc.
• Valuation Software Replacement
o Cost of software upgrade
o Cost of backfill support staff throughout conversion
Contract Timing
For the 2015 and 2016 assessment services contract we are proposing a two year agreement. Going
forward,we would like to revert back to one year agreements. Our business is constantly changing and
the County is constantly growing. It is too difficult to predict costs two or three years out, and it is
almost equally difficult to reopen existing contracts and renegotiate after the fact.
Understanding each jurisdiction's need to budget in advance for assessment services we are proposing
the following schedule going forward:
Timeline Example for One Assessment Cycle (2017 Assessment)
8/2015
2017 Contract 5/2017
Amount 9/2016 Send Billing
Finalized End Sale Study Involces
10/2015 8/2017
Begin Sale Study Finalize 2017
Assessed Values
and Mall Notices
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
L' + GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
2015 and 2016 Proposed Contracts
As stated previously, due to the timing of the 2015 and 2016 assessment work being completed,we are
proposing a two year agreement covering both of these years. Subsequently, starting with the 2017
contract we will begin one year contracts as outlined in the timeline above(with a new agreement to be
reached by August of 2015).
The proposal for the 2015 contract has been outlined in detail in this letter. For 2016 we are proposing
increasing the 2015 figures by 4%. This increase attempts to account for known scheduled increases in
our greatest costs (employee salary and benefit compensation), as well as the unknown increases in
costs due to various other factors such as parcel count growth. The proposed contracts that were
included in this mailing reflect each jurisdiction's 2015 and 2016 assessment costs as outlined in the
following table:
TotalProposed 2015 Total Propp* 2016
Belle Plaine TWP $12,200 $12,700
Blakeley $8,000 $8,300
Cedar Lake $27,500 $28,600
Credit River $41,500 $43,200
Helena $19,000 $19,800
Jackson $15,900 $16,500
Louisville $15,900 $16,500
New Market $32,400 $33,700
St. Lawrence $7,200 $7,500
Sand Creek $19,200 $20,000
Spring Lake $33,700 $35,000
Belle Plaine City $53,500 $55,600
Jordan $44,300 $46,100
Elko New Market $27,100 $28,200
New Prague $33,900 $35,300
Prior Lake $171,300 $178,200
Savage $185,800 $193,200
Shakopee $248,400 $258,300
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AN Aw SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
Please feel free to contact me with any questions that you may have.
Thank you for your attention to this matter,
I
Michael Thompson
Taxation Department Manager
County Assessor
952.496.8972
mthompson@co.scott.mn.us
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SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE, MN
55379-1220
JOINT POWERS AGREEMENT
FOR ASSESSMENT OF THE City of Prior Lake
THIS JOINT POWERS AGREEMENT is made and entered into by and between the City
of Prior Lake and the County of Scott, State of Minnesota,pursuant to Minnesota Statute
273.072 and Minnesota Statute 471.59.
WHEREAS, the City of Prior Lake wishes to enter into an agreement with the County of
Scott to provide for the assessment of the property in said City of Prior Lake by the County
Taxation Department; and
WHEREAS, it is the wish of said County to cooperate with said City of Prior Lake to
provide for a fair and equitable assessment of property;
NOW THEREFORE, IN CONSIDERATION OF THE MUTUAL COVENANTS HEREIN
CONTAINED, IT IS AGREED AS FOLLOWS:
1. That the City of Prior Lake, which lies within the County of Scott and constitutes a
separate assessment district, shall have its property assessed by the County Assessor of Scott
County, for the assessment years 2015, 2016, and 2017. All work done necessary to the
establishment of the estimated market value for each parcel shall be performed by the Scott
County Assessor or by one or more of the licensed assessors under his direction and supervision.
2. It is hereby agreed that the City of Prior Lake and all of its officers, agents, and
employees shall render full cooperation and assistance to said County to facilitate the provision
of the services contemplated hereby.
3. In consideration for said assessment services, the City of Prior Lake hereby agrees to
pay the County of Scott the sum of$150,000 for assessment year 2015, $167,500 for assessment
year 2016, and $185,000 for assessment year 2017. Such payments are to be made to the Scott
County Treasurer on or before June 1, of the year of the assessment.
4. The County agrees that in each year of this Agreement it shall, by its County Assessor
or one or more staff appraisers, actually review at least twenty percent(20%) of the parcels
within this taxing jurisdiction according to statute. It is further agreed that the County shall have
on file documentation of those parcels physically inspected for each year of this Agreement.
5. The County agrees that in each year of this Agreement it shall provide the following
data summarized by property usage class (i.e. residential, commercial, industrial, utility,
apartments, etc.) for each assessment year of 2015, 2016, and 2017:
SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE,MN
55379-1220
1) Taxable Market Valuation
2) Tax Capacity
3) Taxable Market Valuation—New Construction
4) Referenda Market Value
5) Number of Parcels
Such data will be available per the following schedule:
April 1, 2015 —Assessment Year 2014/Payable Year 2015 Final Data
April 1, 2015 —Assessment Year 2015/Payable Year 2016 Preliminary Data
August 1, 2015 —Assessment Year 2015/Payable Year 2016 Preliminary Data(updated)
April 1, 2016—Assessment Year 2015/Payable Year 2016 Final Data
April 1, 2016—Assessment Year 2016/Payable Year 2017 Preliminary Data
August 1, 2016—Assessment Year 2016/Payable Year 2017 Preliminary Data(updated)
April 1, 2017—Assessment Year 2015/Payable Year 2016 Final Data
April 1, 2017—Assessment Year 2016/Payable Year 2017 Preliminary Data
August 1, 2017—Assessment Year 2016/Payable Year 2017 Preliminary Data(updated)
April 1, 2018—Assessment Year 2016/Payable Year 2017 Final Data
6. Each named party to this Agreement shall be liable for its own acts to the extent
provided for by law and hereby agrees to indemnify, hold harmless and defend the other named
parties to this Agreement, its officers and employees against any and all liability, loss, costs,
damages, expenses, claims or actions, including reasonable attorney's fees with the other, its
officers and employees may hereafter sustain, incur or be required to pay, arising out of or by
reason of any act or omission of the party, its agents, servants, or employees, in the execution,
performance, or failure to adequately perform its obligations.
This provision to indemnify and hold harmless does not constitute a waiver by any
named party to limitations on liability provided by Minnesota Statute Chapter 466. Further, all
workers' compensation claims shall be handled in the jurisdiction in which the agent is
employed.
IN WITNESS WHEREOF, the City of Prior Lake has executed this Agreement
by its Mayor and City Administrator/Manager, or its Township Chairperson, by the authority of
its governing body and the County of Scott has executed this Agreement by its Chairperson,
County Administrator, and County Assessor pursuant to the authority of the Board of
Commissioners intending to be bound thereby.
SCOTT COUNTY PROPERTY AND
CUSTOMER SERVICES DIVISION
GOVERNMENT CENTER•200 FOURTH AVENUE WEST •SHAKOPEE, MN
55379-1220
City of Prior Lake:
City Mayor/Township Chairperson Date
City Administrator/Manager Date
City/Township Clerk (if applicable) Date
COUNTY OF SCOTT:
Chairperson Date
County Board of Commissioners
County Administrator Date
County Assessor Date
Approved as to form:
Scott County Attorney