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S U M M E R 2 0 S V In this Issue: U o l Getting to Know the Newest M u Course Instructors m PAGE 16 M e Announcing the 2011 Equal Eyes E 33 Photo Contest Winners R QUAL PAGE 19 N Spotlight on the MN DOR u m E Assessment Practices in Nigeria 2 b PAGE 40 e 0 r Classif-Eyeds: Lake Minnetonka Dream House 1 125 PAGE 52 1 YES OfficialE Publication of the Minnesota Association of Assessing Officers Summer 2011 | Equal Eyes 1 Do you have an article to suggest, letter to the editor, or any other correspondence for EQUAL EYES EQUAL EYES? Send to: CONTENTS Equal Eyes Managing Editor Features 612 N Broadway Crookston, MN 56716 16 Getting to Know the Newest Course Instructors 19 2011 Equal Eyes Photo Contest Winners 23 Spotlight on the Minnesota Department of Revenue 38 MN DOR Featured Property, Minnesota Governors Residence 40 Global Assessment Practices: Nigeria 45 Property Tax Working Group Update 23 52 Departments 3 In the Know 4 Boards, Directors, Chairs, and Representatives 6 President’s Connection 19 8 Commissioner’s Comments 9 MAAP Update 10 Let’s Get Acquainted 12 Out of the Past 38 13 Meet Minnesota’s New SAMA & AMA Designees 14 Course Reviews 42 International Items 44 Revisiting the Retirees 46 The Chair’s Corner 40 48 Transitions On the Cover 50 What’s New on the MAAO Website 2011 Photo Contest Grand Prize Winner Tim Graul, Dakota County 52 Equal Eyes Classif-Eyeds 53 A Letter From the Editor Visit the MAAO website at: The statements made or opinions expressed by authors in www.mnmaao.org Equal Eyes do not necessarily represent a policy position of the Minnesota Association of Assessing Officers. 2 Equal Eyes | Summer 2011 In The Know “Knowledge is of no value unless you put it into practice.” Anton Chekhov Equal Eyes Log onto mnmaao.org Fall 2011 to see updated features: Issue Interactive “MAAO Matters” Deadline: And Member Directory September 1 enhancements MAAO FALL CONFERENCE October 9 – 12 Ruttger’s Sugar Lake Lodge Grand Rapids, MN MAAO Weeklong Course Schedule Assessment Laws and Procedures July 11-14 St. Cloud, Holiday Inn Appraisal Principles July 18-21 St. Cloud, Holiday Inn Appraisal Procedures August 1-5 St. Cloud, Best Western Kelly Inn Mass Appraisal Basics August 22-26 St. Cloud, Best Western Kelly Inn IAAO 102 September 26-30 Plymouth, Kelly Inn MN Assessment Administration October 3-6 Plymouth, Kelly Inn MN Assessment Administration October 3-6 Plymouth, Kelly Inn Summer 2011 | Equal Eyes 3 EQUAL EYES James Haley, CMA Polk County Managing Editor, Chair Michael Stalberger, SAMA Minnesota Department of Revenue Associate Editor Editorial Board Solomon Akanki, AMA Corey Erickson, AMA Nancy Gunderson, SAMA Scott County Ramsey County City of Moorhead Julie Gustafson, SAMA Jake Pidde, CMA Lori Thingvold, AMA City of Maple Grove City of Plymouth Wright County Executive Board President First Vice President Second Vice President Cheryl Wall, SAMA Stephen Baker, SAMA, CAE John Keefe, SAMA Wilkin County Assessor Ramsey County Assessor Chisago County Assessor PO Box 167 90 West Plato Blvd, Suite 400 313 N Main St Breckenridge, MN 56520 St. Paul, MN 55117 Center City, MN 55012 218.643.7162 Fax 218.643.7169 651.266.2005 Fax 651.266.2001 651.213.8555 Fax 651.213.8551 [email protected] [email protected] [email protected] Finance Officer Past President Bill Peterson, SAMA, CAE William Effertz, SAMA Dakota County Assessor Steele County Assessor 1590 Hwy 55, County Admin Center PO Box 890, 630 Florence Ave Hastings, MN 55033 Owatonna, MN 55060 651.438.4208 Fax 651.438.4469 507.444.7445 Fax 507.444.7446 [email protected] [email protected] Region Directors Region 1 Region 2 Region 3 Ryan Rasmusson, SAMA Dave Armstrong, SAMA Greg Kramber, SAMA Freeborn County Assessor Le Sueur County Assessor Wright County Assessor 507.377.5176 507.357.8215 763.682.7365 [email protected] [email protected] [email protected] Region 4 Region 5 Region 6 Kyle Holmes, SAMA Gale Bondhus, SAMA Judy Thorstad, SAMA Carlton County Deputy Assessor Cottonwood County Assessor Stevens County Assessor 218.384.9148 507.831.2458 320.208.6550 [email protected] [email protected] [email protected] Region 7 Region 8 Region 9 Lee Brekke, SAMA Joseph Skerik, AMA Angie Johnson, SAMA Wadena County Assessor Beltrami Chief Deputy County Assessor Carver County Assessor 218.631.7781 218.333.4146 952.361.1961 [email protected] [email protected] [email protected] 4 Equal Eyes | Summer 2011 Committee Chairs/Coordinators/Secretary/Treasurer Agricultural Chair Nominating Chair Secretary/Treasurer Jeanne Henderson, CMAS Michelle Moen, SAMA Nancy Wojcik, SAMA 13880 Business Center Dr 555 18th Ave SW 6301 Shingle Creek Parkway Elk River, MN 55330 Cambridge, MN 55008 Brooklyn Center, MN 55430 763.241.2876 Fax 763.241.7195 763.689.2752 Fax 763.689.8226 763.569.3357 Fax 763.569.3494 Conference Coordinator Online Administrator Silent Auction Paul Knutson, SAMA, RES Lori Schwendemann, SAMA Jane Grossinger, SAMA 320 NW 3rd St, Ste 4 600 6th Street 33872 MN HWY 15 Faribault, MN 55021-6100 Madison, MN 56256 Kimball, MN 55353 507.332.6102 Fax 507.332.5999 320.598. 3187 Fax 507.304.4075 320.398.6705 Assistant Conference Coordinator PVC Coordinator Site Selection Chair Tami Paulson, CMA Dan Whitman, SAMA Kim Jensen, SAMA, CAE 151 4th Street SE Security Bldg 201 Lake Ave #326 A-2103 Government Center Rochester, MN 55904 Fairmont, MN 56031 Minneapolis, MN 55487 507.328.7668 Fax 507.328.7964 507.238.3210 Fax 507.238.4601 612.348.6106 Fax 612.348.8751 Education Chair Research and Planning Chair Summer Seminar Coordinator Bob Wilson, SAMA, CAE, ASA Michelle Moen, SAMA Kim Jensen, SAMA, CAE 4801 W 50th St 555 18th Ave SW A-2103 Government Center Edina, MN 55424 Cambridge, MN 55008 Minneapolis, MN 55487 952.826.0426 Fax 952.826.0389 763.689.2752 Fax 763.689.8226 612.348.6106 Fax 612.348.8751 Information Systems Chair Rules and Resolutions Chair Tax Court & Valuations Chair Teresa Mitchell, SAMA, CAE Marvin Anderson, SAMA Jim Atchison, SAMA 1590 Hwy 55, County Admin Center 5200 85th Ave N A-2103 Government Center Hastings, MN 55033 Brooklyn Park, MN 55443 Minneapolis, MN 55487 651.438.4216 Fax 651.438.4469 763.493.8173 Fax 763.493.8391 612.348.4567 Fax 612.348.8751 Legislative Chair Sales Ratio Chair Weeklong Course Chair William Effertz, SAMA John Keefe, SAMA David Armstrong, SAMA PO Box 890, 630 Florence Ave 313 N Main St 88 South Park Avenue Owatonna, MN 55060 Center City, MN 55012 Le Center, MN 56057 507.444.7445 Fax 507.444.7446 651.213.8555 Fax 651.213.8551 507.357.8215 Fax 507.357.6375 Long Range Planning Chair Scholarship Chair Weeklong Course Coordinators William Effertz, SAMA William Effertz, SAMA Bob Wilson, SAMA, CAE, ASA PO Box 890, 630 Florence Ave PO Box 890, 630 Florence Ave 4801 W 50th St Owatonna, MN 55060 Owatonna, MN 55060 Edina, MN 55424 507.444.7445 Fax 507.444.7446 507.444.7445 Fax 507.444.7446 952.826.0426 Fax 952.826.0389 Membership Coordinator Scholarship Coordinator Tina Diedrich-VonEschen, SAMA Jan Olsson, SAMA, RES Tina Diedrich-Von Eschen, SAMA 705 Courthouse Sq Room 37 3400 Plymouth Blvd 705 Courthouse Square Room 37 St. Cloud, MN 56303 Plymouth, MN 55447 St. Cloud, MN 56303 320.656.3690 Fax 320.656.3997 763.509.5355 Fax 763.509.5060 320.656.3690 Fax 320.656.3977 Department of Revenue Property Tax Compliance Officers Lloyd McCormick 612.791.4957 Appraisal Supervisor Gary Amundson Brad Averbeck Larry Austin Steve Hurni 218.575.3183 218.439.3673 651.556.6098 320.632.3949 Anoka, Benton, Carver, Becker, Clay, Clearwater, Hub- Aitkin, Beltrami, Carlton, Cass, Big Stone, Chippewa, Douglas, Chisago, Hennepin, Isanti, bard, Kittson, Mahnomen, Cook, Crow Wing, Itasca, Grant, Kandiyohi, McLeod, Meeker, Mille Lacs, Morrison, Sherburne, Marshall, Kanabec, Koochiching, Lake, Pope, Renville, Stevens, Swift, Stearns, Wright Norman, Otter Tail, Pennington, Lake of the Woods, Pine, St. Louis Traverse, Wilkin (and compliance investigations) Sherri Kitchenmaster Tom Nash Tom Reineke Michael Stalberger 651.230.8387 507.359.7022 651.230.5819 651.556.6071 Brown, Cottonwood, Jackson, Dodge, Fillmore, Dakota, Goodhue, Olmsted, Blue Earth, Faribault, Lac qui Parle, Lincoln, Lyon, Martin, Freeborn, Houston, Mower, Ramsey, Rice, Scott, Washington Le Sueur, Nicollet, Sibley Murray, Nobles, Pipestone, Redwood, Steele, Wabasha, Waseca, Winona (and complex properties) Rock, Watonwan, Yellow Medicnine Summer 2011 | Equal Eyes 5 President’s Connection “Opportunity is missed by most people because it is dressed in overalls and looks like work” - Thomas Edison Written by Cheryl Wall, SAMA Wilkin County Assessor MAAO President 2010-2011 Hello Members of MAAO! It’s finally it’s just a matter of your needs and provide some assistance in education. summer and it’s a pleasure to connect aspirations. We strive to provide the best The Education Committee is always with you once again. of what our members are looking for, and looking for knowledgeable and seasoned I encourage you to contact our Executive members to develop courses and seminars This time of year reminds me of something Board members or Committee Chairs suiting the needs of our educational my dad used to say: “Pink sky at night a with any suggestions you may have for demands. If this is an area you may be sailor’s delight, pink sky in the morning, improvements.
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