W In this Issue: V Meeting Revenue’s New Reps I o PAGE 12 l N u GIS: A Tool for Assessors m PAGE 14 T e E PACE and PVC Course Reviews 33 PAGE 18

R Spotlight on Region 9 Counties N QUAL PAGE 23 u E m 2010 Flash Flooding 2 b PAGE 36 e 0 r Refl ections of a (Former) Board of Assessors Member 1 123 PAGE 40

1 Meet the New MAAO Offi cial Publication of the MinnesotaYES Association of Assessing Offi cers Region Directors www.mnmaao.orgE PAGE 46

Winter 2011 | Equal Eyes 1 Volume 33 Number 123 WINTER 2011

Article to suggest, letter to the editor, or any EQUAL EYES other correspondence for EQUAL EYES? Send to: Equal Eyes Features Managing Editor Revenue’s New Reps PO Box 41576 12 Plymouth, MN 55441 14 GIS: A Tool for Assessors [email protected] 23 Spotlight on MAAO Region 9 Counties 34 Region 9 Featured Properties: Flint Hills Resources, The State Capitol, and Carver County Courthouse Lake 36 2010 Flash Flooding: Wanted - Used Ark ASAP - Any Condition! 38 Wadena 2010: The Disaster Reassessment 39 The Editorial Committee’s Newest Member 40 Refl ections of a (former) Board of Assessors Member 40 46 Meet the New MAAO Region Directors 48 Property Tax Working Group Update Departments 3 In the Know

4 Boards, Directors, Chairs, and Representatives

6 President’s Connection

Commissioner’s Comments 10 8 9 MAAP Update

10 Let’s Get Acquainted

11 Out of the Past

16 Meet ’s New SAMA & AMA Designees 38 Cover Photos 18 Course Reviews Flint Hills Resources Pine Bend Refi nery, Dakota County Hennepin County Government Center, Hennepin County 20 State Board of Assessors Meeting Minutes Medtronic Campus, Anoka County 42 International Items

Visit 43 Equal Eyes Classif-Eyeds the MAAO website at: www.mnmaao.org 44 Revisiting the Retirees 45 Transitions The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of As I See It the Minnesota Association of Assessing Offi cers. 49 2 Equal Eyes | Winter 2011 IN THE KNOW

Go to www.mnmaao.org for all your membership needs!

Equal Eyes The Region 9 cities are the next to be in the Spotlight! Spring 2011 All profi les, photos, and Issue Deadline: articles can be sent to [email protected] March 15, 2011

Interested in receiving updates regarding the MN Property Tax Working Group? Go to: htt p://taxes.state.mn.us/property/Pages/workgroup.aspx to sign up for the mailing list.

2011 Conference Calendar May 25-26, 2011 MAAO Summer Seminars St. Cloud, MN

September 18-22, 2011 IAAO Annual Conference Phoenix, AZ

October 9-13, 2011 MAAO Annual Conference Grand Rapids, MN 2011 MAAO Weeklong Course Schedule Course Date Location 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

Winter 2011 | Equal Eyes 3 EQUAL EYES Rebecca Malmquist, SAMA, CAE City of Minnetonka Managing Editor, Chair

Michael Stalberger, SAMA Minnesota Department of Revenue Associate Editor Editorial Board

Connie Erickson, SAMA Tina Diedrich Von Eschen, SAMA Nancy Gunderson, SAMA Yellow Medicine County Stearns County City of Moorhead

James Haley, CMA Jake Pidde, CMA Nancy Wojcik, SAMA Polk County City of Plymouth City of Brooklyn Center

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 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 Offi cer Past President Bill Peterson, SAMA, CAE William Effertz, SAMA Dakota County Assessor Hennepin County Assistant Assessor 1590 Hwy 55, County Admin Center A-2103 Government Center Hastings, MN 55033 Minneapolis, MN 55487 651.438.4208 Fax 651.438.4469 612.348.3388 Fax 612.348.8751 [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 | Winter 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 507.241.7195 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 A-2103 Government Center 313 N Main St 88 South Park Avenue Minneapolis, MN 55487 Center City, MN 55012 Le Center, MN 56057 612.348.3388 Fax 612.348.8751 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 Robert Wilson, SAMA, CAE, ASA A-2103 Government Center A-2103 Government Center 4801 W 50th Street Minneapolis, MN 55487 Minneapolis, MN 55487 Edina, MN 55424 612.348.3388 Fax 612.348.8751 612.348.3388 Fax 612.348.8751 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 Offi cers and the Areas They Represent 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, Hubbard, Aitkin, Beltrami, Carlton, Cass, Big Stone, Chippewa, Douglas, Chisago, Hennepin, Isanti, Kittson, Mahnomen, Marshall, Cook, Crow Wing, Itasca, Grant, Kandiyohi, McLeod, Meeker, Mille Lacs, Morrison, Sherburne, Norman, Otter Tail, Pennington, Polk, Kanabec, Koochiching, Lake, Pope, Renville, Stevens, Swift, Stearns, Wright Red Lake, Roseau, Todd, Wadena 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

Winter 2011 | Equal Eyes 5 President’s Connection

Assessing is a Team Sport

Written by Cheryl Wall, SAMA Wilkin County Assessor MAAO President 2010-2011 Tis the season for bitter cold Minnesota the Executive Board. This year, we welcome the website is the tool that will allow those temps, holiday gatherings, and hopefully a Ryan Rasmussen as the newly-elected materials to be shared. Michelle notifi ed the few well-deserved vacation days! Everyone Region 1 Director, John Keefe as 2nd Vice organization of this project mid-December; got their white Christmas this year and the President, Stephen Baker elected 1st Vice please contribute if you have something that abundant snowfalls just continue through President, and Bill Peterson elected Finance would benefi t others. the season. We need to make the most of Offi cer. Congratulations to all and thanks it and take in some of those fun Minnesota for your support and commitment! The Education Committee is a very busy winter activities we long for! The beauty of team, striving to offer great education fi tting the snow is hampered a bit, though, when The Executive Board met November 4 & the criteria set forth by the State Board of it creates challenges for us such as getting 5 in St Cloud for the annual organizational Assessors and by our organization. This home safely some days or even taking part meeting. This year, I offered a “connection group maintains an excellent working in a MN Vikings game inside the Dome! session” for the board members. We met relationship with the State Board as well as for two hours prior to the start of the regular the Department of Revenue to achieve their MAAO is faced with challenges every year, meeting to introduce new committee project goals. Although they have a representative and it is the strength of our membership goals for the year and to discuss how the from each of the regions throughout the that continuously propels our organization teams will be working together to fulfi ll state, ideas for seminars, presentations and through these challenges. It is a privilege those goals. Rob Vanasek, our legislative courses are welcomed from any and all. to connect with all of you by way of our liaison, was able to join us and provide the This team works along side of our Weeklong Equal Eyes magazine and provide a snapshot group with an update on the Governor’s Course Committee, Site Coordinators, of our organization’s activities. This is a election as well as projected seats to be and PVC Coordinator in reviewing the group that is made up of over 600 members, fi lled for committee chair positions in the educational needs of our membership. some who are involved in one or more of House and Senate. It was beneficial to our committees or perhaps serve in another have this time with Rob prior to the start Bob Wilson and Tina Diedrich-Von Eschen capacity as a teacher, region director, or of the legislative session. For those new to serve as our Weeklong Course Coordinators officer. There are many reasons why I a director’s position or a committee chair this year. Bob will serve as the contact for have wanted to serve as President of this position this year, this connection session the courses being held in Plymouth and Tina organization, but I must say having a chance was especially important. I must admit, it primarily for the St Cloud courses. The to learn what each committee is capable was a wonderful opportunity for me as well! details regarding all courses offered this year of and what it takes to help them achieve are available via our website and registration their goals is one of the most exciting. Here is a snapshot of what is happening with is open! Registering early for the courses Regardless of the individual projects our some of our teams: you may be interested in is benefi cial to team members work on, they all do so with Nancy Wojcik, our Secretary/Treasurer, the coordinators and instructors with their MAAO’s mission in mind. It has been a joy has put a great deal of time and effort into planning preparations. If you have questions to hear from some that want to become more converting our organization’s bookkeeping and you would prefer direct communication, involved; it takes the dedication of many to software from Quicken to QuickBooks over please contact Bob or Tina. keep our wheels turning. Allowing newer the last year and has done an amazing job. members to offer up their ideas helps us Paul Knutson, Kim Jensen, and Tami grow stronger. During the fi rst few months Our Research and Planning Committee, Paulson come together to make a dynamic of my term as President, there has been a chaired by Michelle Moen, will team up team that has the job of organizing our great deal happening, and we are fortunate to with Nancy Wojcik to create a Business events. When you take in our summer have so many devoted members contributing Calendar of Events. This will certainly assist seminars or fall conferences, know that time and talent to make it all happen! in keeping our teams organized from one this team is working hard to see that the year to the next. They will also be working fi nancial goals of our organization and the The annual business meeting and Fall with Nancy on creating a recommended needs of our membership are taken into Conference in Mankato was a great event. record retention policy for the organization’s consideration. They work hand-in-hand It was clear that Past President Bill Effertz, business materials. Finally, they will collect with the education committee to provide the local host committee, event coordinators, data from our members throughout the state direction in regards to all educational events. and education planners put a great deal to build the Resource Section of the MAAO of work into creating a successful and website. There are many materials (sales The Legislative Committee is chaired by memorable conference for all. This event verifi cation sheets, inspection checklists, Bill Effertz, MAAO Past President. Tom marked the start of new terms for some on etc.) created by our talented members, and Dybing is serving as vice-chair. The 6 Equal Eyes | Winter 2011 committee members in this group, along on topics such as commercial/industrial commercial/industrial sales data compiled with Rob Vanasek, make for a strong team. property and tax court. Jim Atchison by Leonard Peterson and his team. The Each year, the legislature brings challenges presented a tax court module in the recent complete 2009 study for these property types our way, but it is reassuring knowing we PACE course. They are just a phone call is available now and we will continue to are represented by some of the best and away when you have questions regarding work with the department on a timeline for that the lines of communication remain the steps involved in your tax court petitions. offering the current year’s data. The primary strong between MAAO and the Department purpose of this connection is to offer our of Revenue. I would like to remind our The Finance Committee, under the direction members quick access to sales data when membership to contact Bill or Tom if there of our Finance Offi cer Bill Peterson, will be they need it. Again, I would like to thank the are any legislative concerns. The current reviewing the funding for our Dan Franklin Department for their willingness to share the MAAO Legislative Position Statement is Scholarship program. The membership has public sales data by way of this connection. available from our website. provided input on a regional level regarding this subject. This group will also research I invite you to review the MAAO Education Stephen Behrenbrinker is MAAO’s and create an inventory and equipment and Events Section of our website and you representative for the Property Tax Working replacement plan for our organization. will find links to future conferences as Group. We are fortunate to have the well as educational offerings. Mark your opportunity to take part in this group, which The Scholarship Committee is chaired by offi ce calendar for Summer Seminars to will review the current property tax system Tina Diedrich-Von Eschen. Tina has worked be held May 25 and 26, 2011. Once again, and study ways to simplify and improve with Teresa Mitchell, the IS Coordinator, to there will be valuable education covering it. Stephen surveyed the membership for a make the scholarship applications available a wide variety of topics which will assist priority list of items to bring to this group for from our website. This will simplify the you in your work environment at this event. discussions. He maintains a strong voice for process for applicants and allow for better Membership renewal is available via our assessors and provides our organization with tracking in our system. website also. The benefi ts of membership updates following their meetings. with MAAO continue to grow each year, Teresa Mitchell continues to work with including: reduced rates for educational Our Sales Ratio Committee has worked her IS team in assisting members of our opportunities and conference registrations, diligently for quite some time on researching organization and the MAAO committees Equal Eyes publications, Resource Toolkits a market conditions adjustment methodology with their website needs. We will be utilizing to benefi t new assessors and new licensees, for sales ratio studies in Minnesota. Members their talents this year in building the Resource access to the exempt valuation and grain of the Department of Revnue (DOR) Section of the website. She works closely elevator manuals, and most recently the Property Tax Division attended the August with Jan Olsson, Membership Services added benefi t of access to DOR sales data. Executive Board meeting, and after much Coordinator and Lori Schwendemann, On- In addition to these, I believe networking discussion and input from the board, MAAO Line Administrator. Jan and Lori continue with others is an educational benefi t in itself. stated their support in working with the DOR to focus on registrations for education and to move forward with it. The committee events as well as tracking our membership. I attended the joint meeting between Regions has done a great job explaining the concept 3 and 9 held in December and very much to members and will continue to assist as Michelle Moen, serving as chair for the enjoyed their hospitality. It is good to make we transition in the future. This committee Nominating Committee, will be looking for contact with each of the regions to discuss will be posting additional information to candidates to serve as Region Directors from issues of importance in their areas, and I our website soon, which will give a more regions 5, 6, 7 & 8 at Fall Conference 2011. am anxious to travel to other meetings at detailed methodology explanation. This team will also be seeking candidates for some point this year. I look forward to 2nd Vice President from the metro counties. working with everyone and I thank you for The Editorial Committee will be producing I encourage those of you thinking about your commitment and efforts in making four electronic issues of Equal Eyes this becoming more involved in the organization our organization the best it can be. Please year. They have a great team and recently to consider one of these positions. It is a time contact me or a member of the Executive added some members to gain ideas and commitment, but is also very rewarding. Board if you have ideas or suggestions for assistance from additional areas in the state. the organization; we appreciate hearing from I attended this committee’s meeting on The Agricultural Committee, chaired you. MAAO is special, there is no doubt. December 20 in Minnetonka. This group by Jeanne Henderson, has several new Being involved in it is rewarding in so many is in the process of using some new options members. Jeanne was able to take some time ways, it is no wonder we have members that with sharing data between committee with her committee members, learning more have been a part of it for many, many years. members and producing the magazine. It is about their strengths. A sub-committee has always interesting to hear what is happening been created to update the Grain Elevator I wish you all a wonderful spring and good in our regions throughout the state, so please Manual and to add data specifi cally for sugar luck with your assessment! consider sharing something unique to your beet and ethanol facilities. area by writing an article! Best Regards, In early December, I announced that MAAO Most of you are familiar with the Tax Court had made a connection with the Department Cheryl Wall, SAMA and Valuations Committee. They are a busy of Revenue’s Sales Ratio Department. We MAAO President group that continues to participate in our are now offering a link from the member’s [email protected] educational events by presenting seminars only area of our website to the apartment and

Winter 2011 | Equal Eyes 7 Commissioner’s Comments At the Capitol, Property Tax Issues Loom Large (again)

Written by Dan Salomone Acting Minnesota Commissioner of Revenue

Minnesota has entered the latest round of taxes went up when the previous assessment As you know, the department will soon its divided government experiment, as DFL and classifi cation errors were corrected. welcome a new commissioner. Myron Gov. and the GOP-led House Frans has been a tax attorney for 27 years. and Senate settle into their new roles. But There are also those who believe that He is expected to start full-time in April, one thing hasn’t changed: Property tax assessors have been tweaking property after wrapping up his responsibilities as issues once again appear to be on the front classifi cations due to changes in the Green president of a local optics manufacturer burner at the Capitol. Acres law. We don’t believe that is true, and and distributor. I am pleased that the have consistently advised you to classify governor followed a longstanding tradition Early bill introductions include proposals properties based on use before considering in Minnesota of naming policy-driven to abolish levy limits, cut local government Green Acres eligibility. Program changes revenue commissioners. aids, freeze the state levy for business and did not cause land to be reclassifi ed unless seasonal recreational property, and repeal an assessor wrongly tweaked classifi cation As of mid-January, we also have our the 2008-09 changes to the Green Acres of a property to affect eligibility – something legislative team in place. Revenue’s new program. That last item is certain to see we are watching for with increased audit and assistant commissioner of tax policy, Matt signifi cant legislative debate. compliance and will act upon when found. Massman, served six years as lead fi scal analyst for the Minnesota Senate and I am pleased to note that MAAO agrees Property classifi cation and assessment need previously served as Revenue’s state and with the department’s position that simply to be uniform across the state. Inconsistent local tax policy director. Our legislative repealing those changes is not the answer. or unequal treatment makes the system liaison, Paul Cumings, served four years as Implementing the legislative changes to less fair for the taxpayers we serve. It also a legislative assistant and researcher in the Green Acres has been diffi cult for Revenue complicates life for all of us who administer Minnesota House of Representatives. staff, assessors and agricultural property the property tax and undermines public trust owners. in the system. Given the projected budget defi cit of $6.2 billion for 2012-13, this year’s legislative I don’t want to minimize the latter. However, Our work is diffi cult enough when things session won’t be easy. As lawmakers debate the fact remains that your review of enrolled work as intended, since Minnesota’s issues that affect everyone with a role in lands and class 2a/2b separation revealed property tax is among the most complicated the property tax system, and the public we a large number of enrolled properties that in the nation. Last year, lawmakers created a serve, I am sure the partnership between simply didn’t meet the requirements to be Property Tax Working Group to explore how the department and counties will continue in Green Acres – under past or current law. we can simplify and improve our system. to work well for all of us. The group began meeting last fall, and its Repealing those changes and returning to fi nal report is due February 1, 2012. prior law will not resolve eligibility issues for those properties. Some have blamed The department is providing a range of the law changes for the removal of these support to this effort – from administrative properties from Green Acres, but in reality help, to research and presentations on the these properties were removed because they state of our property tax. The working group didn’t qualify for the program, and in many meets once a month, and sessions are open cases never qualifi ed. to the public. I encourage you to attend a meeting if you’re in town. Some have blamed the Green Acres changes for tax increases on all agricultural land You can also follow the group’s work (enrolled or not) in the last two years, but online and subscribe to email updates. we know they are separate issues. In large We are posting meeting notices, agendas, part, these tax increases are due to sharply presentations and other materials on the increasing property values for ag land and Revenue website. Just go to our homepage the phase-out in 2009 of Limited Market www.taxes.state.mn.us and click on Property Value (which has also affected residential Tax Working Group under our Featured and recreational properties). In some cases, Links.

8 Equal Eyes | Winter 2011 MAAP Update Winter Business Meeting

Written by Melissa Janzen MAAP Vice President 2010-2011 Assessing Assistant Wright County

On December 3, 2010, MAAP held its the organization and wish them well as they annual Winter Business Meeting at the move forward in their retirement. Stearns County History Museum in St. Cloud, MN. Thanks to Stearns County MAAP will be assisting the Department of and the City of St. Cloud for co-hosting Revenue by hosting the Offi ce Administration this wonderful event. Steve Penick from Support/Assessment Personnel Workshop at the Stearns County History Museum gave the Carver County administration building us a brief overview of the facility and the in Chaska, MN. The workshop will exhibits, which we later had an opportunity be held February 3 and 4, 2011. This to tour. course has received positive feedback from previous attendees. Anyone interested in Recently MAAO has provided a link on its Among the items on the business meeting this educational opportunity is encouraged to website where MAAP’s offi cial publication, agenda were the secretary/treasurer’s attend. MAAP membership is not required. “The Communicator” can be viewed. We reports, an update from the education Look for registration information on the would like to thank MAAO for its continued committee chair regarding next summer’s Education page at mn.maao.org. support of the MAAP organization. workshop in Duluth, as well as potential changes to the Care Connection program. Betty Lidholm of Baxter, MN and Sue Torison of the City of Willmar were also recognized for their 25 years of service and support in the MAAP organization. This is their fi nal year as active members. We would like to thank them for their efforts in

MAAP OFFICERS

Jason Vaith, President Stearns County 320-656-3692 [email protected]

Melissa Janzen, Vice President Wright County 763-682-7369 [email protected]

Barb Wendt, Secretary/Treasurer City of St. Cloud The MAAP Summer Workshop 320-255-7203 will be held August 18 and 19, 2011 [email protected] at the Holiday Inn in Duluth, MN Shayla Strack, Past President Morrison County 320-632-0102 Earn 10 CEH’s by attending! [email protected]

Christie Fox, Executive Board Interested in Joining MAAP? Annual membership is only $10! Blue Earth County Contact a MAAP Offi cer for details. 507-304-4238 [email protected]

Winter 2011 | Equal Eyes 9 Let’s Get Acquainted Jack Renick

Researched and Written by James Haley, CMA Polk County Editorial Committee Member

For any nature enthusiast, there is probably jurisdiction. The 17,000 taxable parcels are downhill skiing, reading, and watching not a better work environment than pristine divided amongst three cities, fi ve townships, movies. And of course, his carpenter days Lake County, Minnesota. It offers world and two unorganized territories. Aside from still call him with home improvements and class fi shing, hiking, camping, and winter tax exempt parcels, the remainder are mostly wood working projects. Recently, Jack recreational activities - perfect for an avid classified as rural vacant land, seasonal took a mission trip to the Kenai River area outdoorsman such as Jack Renick. Two recreational, and residential. Jack’s offi ce in South Central Alaska. He also hopes to years ago, Jack was given the opportunity has a staff of six including him. There is go skiing in Utah this winter. to be the County Assessor of this majestic a Chief Deputy, two Deputy Assessors, a jurisdiction. According to him, he has Homestead and Sales Technician, and an On the professional side, Jack simply wants enjoyed every second of it. Offi ce Assistant. to continue to advance in his craft. His primary goal is to serve the taxpayers of Jack began his career as a carpenter. For Lake County is a vast and largely rural Lake County to the best of his abilities. twenty plus years, he toiled in When asked about his biggest a rewarding, yet back-straining, challenge, Jack said “defending profession. Eventually, he came values in a slow or stalled real estate to a point where “his forty-seven market.” He explained that “often year old body did not want to be taxpayers cannot grasp paying taxes a fi fty year old carpenter.” Thus, on values resulting from a good he began the process of a career market when they are viewing the shift. As with most of us, Jack got present market as bad.” I think we into the assessment profession by can all empathize with him on that chance. He saw a classifi ed ad for a one! Jack also said that if given real estate appraiser in the St. Louis the chance, he would “revamp” County Assessor’s Offi ce and never the property classifi cation system looked back. to a simpler model. He feels that the class system has become too That was 1997, and Jack has since specialized and that too many served in three different assessment classes exist. roles. First, he was a residential appraiser in aforementioned St. Louis one, with the majority of its population Jack truly values teamwork and County. Ten years later, he moved on to the spread amongst the extreme southern companionship with his colleagues. His City of Duluth as a commercial appraiser. areas. Founded originally in 1855 as calm and positive outlook on life has Jack stayed in that role for only a couple Superior County, the territory changed its helped him both in the offi ce and in the of years until the County Assessor’s job in name to St. Louis County two weeks later. fi eld. In fact, there was one day when Jack Lake County opened. The jurisdiction finally settled on Lake arrived to a fi eld review at which there was County one year later when most recognize a particularly angry taxpayer. The owner As an MAAO member for thirteen years, the offi cial beginning of its history. The was threatening and screaming about taxes, Jack has stayed involved both locally and at county’s 2,132 square miles make it the but after a half hour of calm discussion and the statewide level. He has been a member fourth largest in Minnesota. There are 841 honest answers from Jack, the angry owner of the Tax Court and Valuation Committee named lakes and 418 named streams. Today, ended up thanking him for doing his job. and is the Chairman of the Minnesota there are 11,160 residents who live in Lake Now that is excellent bedside manner! Counties Information Systems (MCIS) County. assessor’s user group. Like other County If kind people and beautiful scenery are what Assessors, Jack holds a SAMA licensure. With such a large playground to call home, you want in a vacation, be sure to visit Lake it’s no wonder Jack says that he enjoys life County on the Minnesota arrowhead. When The Lake County Assessor’s office is “one day at a time.” He and his wife, Loretta, you are there, make sure to take some time responsible for over 60,000 parcels. The have been married for thirty-two years now to get to know Jack Renick and his staff. county is unique in that the vast majority and have two children: Sarah (25) and Justin From the sounds of it, you will come away of parcels (eighty-three percent) are tax (21). He remains committed to serving his feeling welcomed and a bit more relaxed exempt. This is due to the vast amount of church and enjoys bible studies there. He than when you arrived! state park and national forest land in the spends most of his free time fi shing, hunting, 10 Equal Eyes | Winter 2011 Out of the Past

Written by Connie Erickson, SAMA Yellow Medicine County Assessor Editorial Committee Member

Franklin Scholarship to Mary 5 Years Ago – 2005 Anderson. While Mary was new to 20 Years Ago – 1990 the assessing fi eld; she worked for • Commissioner of Revenue Dan the City of Minnetonka as a Permit • Dorothy McClung was appointed Salomone expected that information Technician. Commissioner of Revenue. McClung regarding T & T levies would kick off • Minnesota ranked in the top 10 for was one of the state’s top fi nancial a political debate about property taxes business expansion. Minnesota advisors. McClung was not a stranger th • MAAP celebrates its 30 year. Chester moved up nationally from 10th place to the profession as she worked within Johnson, former Kandiyohi County to 8th in the ranking reported. This the Department of Revenue for 16 Assessor, was credited for being the ranking reinforced what Minnesota years. founding father of the organization was doing at the state and local levels • The MAAO Executive Board • The Information Systems Committee to work with businesses to encourage appointed a special fundraising of MAAO rolled out a new version of new growth and expansion. committee to assist in raising funds to the organization’s web site. • Lac Qui Parle County, located in purchase Desktop Publishing for use • John Hagen, Property Tax western Minnesota, had the biggest in the publication of Equal Eyes. Information and Education Section population loss within a 10-year • Louise Leoni and former St Louis of the DOR, met with the State Board period. Lac Qui Parle had 8,924 County Deputy Assessor Ronald of Assessors to answer questions and residents and dropped to 7,813 – a 12.4 Thureen were married. provide information on the proposed percent decrease. • The Stearns County Assessor’s offi ce Ethics Course. moved into the new Administration • The MAAO President was Dave Center. The building was the largest Armstrong, Le Sueur County complex in St Cloud. Assessor. 15 Years Ago – 1995 • Robert Holzheimer, Lac Qui Parle County Assessor, retired. 30 Years Ago – 1980 10 Years Ago – 2000 • Sue Pechacek, City of Willmar, passed away. • Jim Tersteeg, Renville County • Anoka County Assessor Ed Thurston • Dean Champine, Lyon County, Assessor, was the MAAO President. retired. After more than 25 years of received his Senior Accreditation. • Earth sheltered homes were becoming service to Anoka County, Ed decided • When the Commissioner of Revenue, as popular as they were in the 1800’s. to hang up his tape measure and Morrie Anderson, moved on to The cost of building an all-weather clipboard. become the Governor’s Chief of wooden earth sheltered home – • MAAO President Robert Hanscom Staff, Matt Smith became the new complete turn-key – ranged from $40 encouraged anyone to work towards a Commissioner and was a familiar face to $50 per square foot, depending on higher level of state licensure. • The sales ratio study was under quality. • After battling numerous health review. The Department of Revenue • Region VI formed an Assessors’ conditions for many years, Mike contracted with a fi rm from Chicago, Clerks Organization. Wandmacher, Director of Property Almy, Gloudemans, and Jacobs, to Tax, passed away at the age of 51. conduct a review of the Sales Ratio • MAAO awarded its fourth Dan Study.

REMINDER - Request For Web Resources: The Research and Planning Committee sent out a note to all members requesting resources to share on the MAAO website. There are helpful tools that many offi ces use that could assist other assessors. The Executive Board thought that it would great to have a location to share these tools/data with each other. The type of information we are looking includes: applications, survey forms, spreadsheets/guides used in calculations, form letters, and any policy/offi ce procedures. Please send all documents to one of the following members: [email protected] [email protected] [email protected]

Winter 2011 | Equal Eyes 11 Meet Sherri Kitchenmaster and Tom Reineke Revenue’s New Reps

Written by Michael Stalberger, SAMA Minnesota Department of Revenue Equal Eyes Associate Editor

You may have noticed some changes to will defi nitely have her work cut out for her conference or seminar. She’s also not afraid the Regional Representatives group at the in implementing these laws, as well as all to embarrass herself – so to that end – and Property Tax Division, especially the new the other agricultural and rural land related to help you with some future conversation name of Property Tax Compliance Offi cer provisions and explaining the intricacies to starters, Sherri played along with some (PTCO). That change was part of a review assessors and taxpayers alike. word association games. If she had to of the work done by all of the Reps and describe herself as a piece of fruit (and when how that fi ts in within the division and the There are many parts of the Rep job that don’t you have to do this?), she would say department. It resulted in some changes to Sherri is looking forward to. After getting “strawberry” because it is red like her and duties for some of the Reps. comfortable with the day-to-day business of goes well with champagne. Sherri said the the job, she hopes to be able to adequately household object she would compare herself A much more noticeable change, however, convey new law changes and the policies to is a DVR because she can take in a lot of is the growing ranks of Reps. The division and recommendations of the department to information but eventually needs to dump has been able to add two new Reps. After county assessors and staff. She knows this some things to make room for more. Finally, years of reductions in the number of Reps, skill will come with experience. Sherri is she tries to emulate Amelia Earhart because the division is pleased to introduce MAAO looking forward to her fi rst full year from she was a go-getter and didn’t let anything to Sherri Kitchenmaster and Tom Reineke. the department perspective rather than the hold her back. county perspective, as she feels it will be Sherri Kitchenmaster enlightening. Sherri also fi nds the travel and Welcome, Sherri, to the PTCO team at Sherri Kitchenmaster joined the Department visiting with the assessor offi ces a rewarding the Property Tax Division! The division of Revenue October 13. Prior to her part of her new position. In the future, she and assessors in your territory, as well as Rep position, she hopes to become more involved with the throughout the state, look forward to your was the Assistant educational offerings the division provides. go-getter attitude and how that will help the County Assessor assessment profession. in Rock County for Though being a rep can be quite time- approximately ten consuming, Sherri is balancing this with her Sherri can be reached via email at years. In that role, life outside of work. She has been married [email protected] or via she was involved in for over 12 years (husband: Paul) and has phone at 651-230-8287. various assessment one son (Chandler, 19) and one step-son activities and also (Devon, 20). There are no pets running Tom Reineke contracted to do around the Kitchenmaster home, but there Tom Reineke started with Revenue on some local assessing work in Nobles County. are plenty of scrapbooking projects and November 10. He has been assigned counties Apparently she has had some memorable books – scrapbooking and reading are two in Southeast experiences along they way. Details can be of Sherri’s hobbies. She also would like to Minnesota as spared, but let’s just say that some taxpayers become a more serious photographer as she well as part of have decided that a hot tub is more enjoyable likes to take pictures but hasn’t had a lot of the metro area. with beer (but no bathing suits) and they spare time recently. Tom is formally don’t seem to care that an assessor is trying a Property Tax to do her job of reviewing the house. In true For the assessors who have met Sherri Compliance Sherri form, she handled the embarrassing already, one of the first things you will Offi cer (PTCO 2) situation professionally. probably notice about her is her red hair. She due to his added is the only one of seven kids in her family, responsibility as Sherri applied for the PTCO position and additionally neither her parents nor the Complex Property Appraiser. Having because she was ready for a new challenge grandparents are red heads. Sherri has some an expert available to guide and assist in the world of assessing and has always extended relatives with red hair, though. She assessors statewide with the assessment of thought the Reps’ jobs were interesting. She used this information to counter her siblings’ the most complex properties will go a long has been assigned the Southwestern part of assertions that she was adopted when she way to improving uniformity of these types the state. Sherri is comfortable with this was younger! of properties. This position has been a long part of the state as she’s called it home for time in the coming and that was partially due quite some time. She also fi nds the amount Sherri is very personable and always to fi nding the right person to take on those of work with (and all the possible variations willing to chat and learn from new people. challenges. In Tom, the division is sure it on) Special Ag Homesteads fascinating. She Take some time to visit with her at the next has found just the right Rep. 12 Equal Eyes | Winter 2011 Tom has years of related work experience. at the bottom of the Colorado River on the he’s being tight lipped. You’ll just have to In fact, his joining the division marks his border between Arizona and California for ask him for some details in person when you return to MAAO and assessing property. His commercial lease application. see him at a conference or he’s in your area assessment-related work experience includes assisting assessors with a unique valuation appraising residential, agricultural, seasonal In April 2008, Tom received his ASA project. rec, and exempt properties with Rice County (Accredited Senior Appraiser) designation, between 1994 and 1998. In 1998, he was Real Property/Ad Valorem, from the The division knows – and assessors statewide hired by the City of Bloomington Assessor’s American Society of Appraisers. can attest – to the fact that there are some Offi ce as a residential appraiser, and worked very complex properties out there waiting in this capacity until 2002 when he was Tom is currently married, and he and his wife for some expert advice in terms of their promoted to Commercial Property Appraiser reside on a hobby farm north of Faribault. valuation. Tom Reineke, with his experience by the city. In that role, Tom classifi ed and They have three grown children and fi ve and education, sure seems to fi t the bill. So, valued industrial and apartment properties. grandchildren. The family enjoys horseback welcome Tom – assessors in your territory, He also assisted with tax court petitions. camping during the spring/summer/fall as well as throughout the state, look forward season and most recently returned from a to working with you. During his time working with the City of week stay in Custer State Park. Bloomington, Tom continued his assessment Tom can be reached via email at education and received the CAE designation With all this appraisal experience and [email protected] or via phone in October 2000. He just recently received the camping trips, there has to be some at 651-230-5819. mention in the IAAO publication “Fair interesting (or embarrassing) stories, but and Equitable” for attaining his ten year anniversary with the association. The Property Tax Compliance Offi cer Group (PTCOs) has seen some changes due to the addition of new staff and the reassignment of others. The following is the current Tom has extensive appraisal and real estate territory assignment map. Look for more information on the PTCOs (and other Property experiences as well. He started in the real Tax Division Staff) in a future edition of Equal Eyes. estate profession back in 1984 after being honorably discharged from the U.S. Air Force. His family has a long history of working in real estate brokerage in Faribault. Tom started selling real estate on a part time Property Tax Compliance Officers Region 8 (Regional Rep) basis, eventually working up to full time Assigned Counties in 1992, after receiving his broker license. Lake of the Woods Tom also has fee appraisal experience and Kittson Roseau As of February 2011 has been employed by Hoysler Associates, Marshall an established agricultural appraisal fi rm Koochiching in Faribault and LMH Appraisal, Inc. Pennington in Faribault, where Tom worked as a Beltrami Red Lake Cook contract appraiser, appraising a variety of Polk St. Louis commercial, industrial, and agricultural Clearwater Lake Itasca properties in southern Minnesota. Norman Mahnomen Region 4

Hubbard The next step for Tom and his appraisal Becker experience took him to Arizona. A job Clay Cass opportunity for his wife provided for a Wadena Aitkin Carlton Crow Wing move to Casa Grand, midway between Wilkin Otter Tail

Phoenix and Tucson. This is where Tom Region 7 Todd Morrison Pine began work as a residential appraiser, Kanabec Region 3 doing mainly residential appraisals for area Grant Douglas Mille Lacs lenders for acquisition purposes. Next, he Traverse Benton Stevens Pope Isanti Stearns Big Stone applied for a job ad for an Appraiser at the Sherburne Chisago

Arizona State Land Department in Phoenix Swift Wright Anoka Regional Rep Kandiyohi and he was hired as an “Appraiser IV” Meeker Washington Tom Reineke (7) Region 6 Chippewa Ramsey Tom Nash (9) Lac qui Parle Hennepin during 2006 and 2007, a time of tremendous Region 9 Steve Hurni (13) McLeod Carver Yellow Medicine Sherri Kitchenmaster (14) growth throughout much of the state. Tom’s Dakota Renville Scott Mike Stalberger (5) responsibilities included ROW appraisal Sibley Larry Austin (13) Goodhue Gary Amundson (11) Lincoln Lyon Redwood work for 69Kv power lines, underground Nicollet Le Sueur Rice Brad Averbeck (15) Brown Wabasha gas lines that traversed the state, new Waseca Blue Earth Pipestone Murray Cottonwood Steele Dodge Olmsted interchanges along major interstates, and Watonwan Winona residential subdivisions, as well as reviewing mineral and grazing leases. One of his more Rock Nobles Jackson Martin FaribaultFreeborn Mower Fillmore Houston challenging appraisal assignments included the appraisal of submerged sovereign land Region 5 Region 2 Region 1 Winter 2011 | Equal Eyes 13 GIS: A Tool for Assessors

Written by Randy Lahr, SAMA Stearns County

If you’re like most assessors, you’ve been One of the things we commonly use in Our program also has the more common hearing a lot about Geographic Information our offi ce is a map to tell us if we are overlays including aerial imagery, soils Systems (GIS) technology and what it can equalized with our base front foot price type, CRP land, additions, lots and do for the assessing profession. It has on our lakes. Since parcels around a lake government lots, sections, parcels, roads, gained the attention of MAAO President can be in multiple plats, it is much easier to municipality, FEMA floodway, lakes, Cheryl Wall in the possibility of creating look for equalization by using an overlay streams, wetlands, feedlots, restrictions on a GIS committee. It has also resulted in on a map. Below is an example of what development and subdivision, restrictions education for assessors nationwide with this looks like with one of our Stearns on wetlands, and zoning districts. IAAO offering numerous GIS courses. County lakes. You can see the base price is consistently at $1,150/front foot. Soil Grading With today’s complex property tax Our county is in the process of converting programs, assessors are reaching for Some of the overlays our offi ce has created how we grade our tillable soils and going technology that can make implementing in our parcel analyzing program are: from a CER to CPI rating system. Our these programs easier – GIS may just be parcel analyzing system will be an integral this technology. ● 2b parcels – this allows us to part of this transition. indentify on a map the parcels General Summary that have 2b acres on them The already Recently our offi ce helped create a GIS has the CPI soil rating system on their program that integrates our CAMA ● Traffic counts – gives latest website. However, our program does (valuation program) data with our GIS traffic counts done on more. It allows us to not only overlay program. The benefi t of this integration is County and State roads the rating on the parcels but to delineate the possibility to overlay valuation data on it to just the area of either the parcel or a map to see the data in a spatial format. ● Total land value – nice for to a user-specifi ed polygon. To the upper This way, it is easier to see inconsistencies plats to see how the lot values right (on the next page) is an example of in the data. compare throughout plat the program breaking down the CPI of a specifi ed tilled fi eld (highlighted in blue) Creating this program required an analysis ● Visitation – shows on a map in our county. not only of what our current needs when the appraiser last viewed are, but also what they might be in the the parcel Searching Capabilities coming years. The process started with As mentioned, this program allows us to a conversation with our GIS department analyze - in multiple facets - just about about what we would want from their department to improve our assessment quality. We jotted down all the things we would want, including things we already had with our current GIS program.

Based on those items, a vendor had to be selected that could support those needs. Our offi ce chose to go with Pro-West & Associates, Inc. as our vendor. They had done some work in this area before, and their product seemed easy to use.

One thing we required of this program was to be able to run reports on anything in our CAMA program. This program allows us to search for specifi c parcel information as well as selecting a query to fi nd multiple parcel information.

14 Equal Eyes | Winter 2011 any data we maintain in our offi ce. For example, the screenprint below shows a query we did to fi nd all those parcels that have sold since January 1, 2009 that have greater than fi ve acres of waste.

As you can see, this program can be very useful. The program also allows the user to export the data to Microsoft Excel to have the data displayed in a spreadsheet format for further manipulation. In Excel, it can then be sorted out by the user to eliminate fields of data that won’t be needed.

As you can see in the example below, our sketches are also tied to the data so we can pull up the sketch of the house to attach to a report.

In summary, our office is still in the process of exploring the many possibilities of this program, but as you can see, we’ve already been using some very useful tools. This will only improve the quality of our assessment.

MAAO GIS Commitee As noted in this article, MAAO is exploring the creation of a GIS Committee. If you have any interest in - or ideas or comment for - this committee, contact your Region Director or any member of the Executive Board.

Winter 2011 | Equal Eyes 15 Meet Minnesota’s New SAMA & AMA Designees

Written by Jake Pidde, CMA City of Plymouth Editorial Committee Member

NEW SAMA DESIGNEES

Charles Arbuckle Mike Sheplee Charles Arbuckle, Carver Mike Sheplee, Martin County, County, was awarded was awarded the SAMA the SAMA designation designation on September on September 14, 2010. 14, 2010. His coursework His coursework includes includes courses A, ProSource Assessment Law and 101-104; Courses H, J, K; Procedures, Mass Appraisal and IAAO 151 and 102. Basics, Basic Income Mr. Sheplee’s Form Report Approach, IAAO 102, and passed the grading committee Assessment Administration, in June 2008, and he passed in addition to a number the Residential Case Study of seminars. Mr. Arbuckle’s Form Report passed the Exam the same month. He had a successful oral interview grading committee in December 2008, he passed the in September 2008 and passed the Income Case Study Residential Case Study Exam in March 2009, and he had Exam in November 2008. Mr. Sheplee has fi ve years of a successful interview with the Board in December 2009. assessment experience. Congratulations to you, Mike! Mr. Arbuckle has fi ve years of assessment experience. Congratulations to you, Charles!

Allan LaBine Allan LaBine, Washington County, was awarded the SAMA designation at To recognize the Board meeting held the accomplishments November 16 & 17, 2010. of new His education includes: AMA and SAMA desginees, Courses A, B, H, J, IAAO we are spotlighting them 102, 400, ProSource 151, PACE, and many seminars. as they are awarded by the State Mr. LaBine’s Form Report Board of Assessors. passed the grading committee in July 2006, and he passed the Residential Case Study Are you a new designee? Examination in September 2006. Mr. LaBine had a successful Oral Interview with the Board in January 2007, Get your photo ready! and he passed the Income Case Study Examination in July 2010. He has 27 years of assessment experience. Congratulations to you, Allan!

16 Equal Eyes | Winter 2011 NEW AMA DESIGNEES Jim Borett Brenda Chmielewski Jim Borett, Wright County, Brenda Chmielewski, was awarded the AMA McLeod County, was designation on September awarded the AMA 14, 2010. His education designation on September includes courses A, B, H, 14, 2010. Her education J, and K; two ProSource includes ALP, Residential Income courses (alternate Appraisal Principles and to week long course); and Practices, Mass Appraisal IAAO 151. His Form Report Basics, Income Approach passed the grading committee to Valuation, Assessment in April 2010, and he passed Administration, and IAAO the Residential Case Study Exam in August 2010. Mr. 102. Ms. Chmielweski’s Form Report passed the grading Borrett has sixteen years of assessment experience. committee in June 2010, and she passed the Residential Congratulations to you, Jim! Case Study Exam in the same month. She has fi ve years of assessment experience. Congratulations to you, Brenda! Keith Triplett Chase Philippi Keith Triplett, Wright County, Chase Philippi, Wright was awarded the AMA County, was awarded the designation at the Board AMA designation at the Board meeting held November 16 meeting held November 16 & 17, 2010. His education & 17, 2010. His education includes ALP, Appraiser includes Assessment Laws License Series 100 – 106, and Procedures, IAAO 102, IAAO 102, Basic Income successful challenges to Approach to Value, successful Mass Appraisal Basics and challenge to Assessment MAAO Management and Administration, and Mass Supervision, and a Bachelor’s Appraisal Basics. His Form Report passed the grading Degree in Real Estate from St. Cloud State University. committee in October, 2010, and he passed the Residential Mr. Philippi has four years of assessment experience. Case Study Exam the same month. He has seven years Congratulations to you, Chase! of assessment experience. Congratulations to you, Keith! Jennifer Becker Dianne Reinart Jennifer Becker, McLeod Dianne Reinart, Traverse County, was awarded the County, was awarded the AMA designation at the Board AMA designation at the meeting held November 16 Board meeting held & 17, 2010. Her education November 16 & 17, 2010. includes ALP, Residential Her education includes Appraisal Principles and ALP, Residential Appraisal Procedures, Mass Appraisal Principles and Procedures, Basics, Basic Income Mass Appraisal Basics, Basic Approach, Assessment Income Approach, Minnesota Administration, IAAO 151, Assessment Administration, Management and Supervision, and IAAO 102. Ms. IAAO 151, Management and Supervision, and IAAO Becker’s Form Report passed in September 2010, and she 102. Ms. Reinart’s Form Report passed, and she passed passed the Residential Case Study Exam in October 2010. the Residential Case Study Exam in June 2010. She has Ms. Becker has fi ve years of Assessment Experience. four years of assessment experience. Congratulations to Congratulations to you, Jennifer! you, Dianne! New AMA Designees continued on next page... Winter 2011 | Equal Eyes 17 Course Reviews Professional Assessment Certifi cation and Education (PACE)

The inaugural offering of the Professional Assessment Certification and Education Course (PACE) for this education cycle was held December 6 – 10, 2010, at the Clarion St. Paul Hotel in South St. Paul. Thirty-six adventurous assessors attended not knowing what to expect, other than rumors they had heard regarding the fi nal examination. Written by Michael Stalberger, SAMA Minnesota Department of Revenue This offering of PACE was a total re-write of Equal Eyes Associate Editor the last cycle’s version, and each participant received a comprehensive manual of course Content for the course includes: classifi cation, months. They will be fi nalized and registration materials as their guide through the week. rural lands and special programs, valuation, will be opened in early 2011. Watch for an Any initial run of a newly-developed course exemptions, and homestead. One entire day announcement in 2011 so you can register. is nerve-wracking for the attendees and the is reserved to special topics with instruction MAAO has very graciously assisted in the instructor alike. There were some timing provided by department staff specializing registration process, allowing the department issues that will be resolved by adjusting in those areas. These topics include: state to coordination through the MemberClicks the schedule, but overall the class was well assessed property, media relations, sales process. This was very effi cient and simple for received. All feedback and comments will ratio time adjustments, and data reporting. both the department and the registrants. Thanks be incorporated in future offerings, but the There is another section on Tax Court. to MAAO for this collaboration! course will not change substantially because During the week, “hot topic” subjects are of the positive reviews. investigated, including: airplane hangars, Dates and locations for future classes are as eCRV, disaster relief, personal property follows: The course includes 30 hours of education exemptions, and legislative updates. July 25-29, 2011 -- Marshall (including the Ethics course to meet that August 15-19, 2011 -- Owatonna licensing requirement) over four days. Remember, only AMAs and SAMAs who September 12-16, 2011 -- Fergus Falls On Friday morning, a comprehensive have been licensed at that level since July 1, October 17-21, 2011 -- Grand Rapids examination is administered. This 2008, are required by state law to attend and Nov 28-Dec 2, 2011 -- Inver Grove Heights examination needs to be successfully successfully complete the PACE course. The March 2012 – Metro (details TBD) completed, but participants are prepared requirement must be met by July 1, 2012. for it throughout the week through group Any questions or concerns regarding PACE discussions and activities as well as through The department plans on offering at least can be directed to Michael Stalberger via the use of daily quizzes. fi ve more PACE courses over the next 18 email: [email protected] NEW AMA DESIGNEES, cont. Solomon Akanki Bruce Nielsen Solomon Akanki, Scott Bruce Nielsen, Lincoln County, was awarded the County, was awarded the AMA designation at the Board AMA designation at the meeting held November 16 Board meeting held & 17, 2010. His education November 16 & 17, 2010. includes Assessment Laws His education includes and Procedures, MAAO Courses A, B, H, J, K; IAAO Assessment Administration, 102; and ProSource 105. Mass Appraisal Basics, and a Mr. Nielsen’s Residential Masters Degree in Real Estate Demonstration Narrative from St. Thomas University. passed the grading committee Mr. Akanki has 1.5 years of assessment experience in September 2010, and he has 22 years of assessment and will be awarded the AMA upon completion of the experience. Congratulations to you, Bruce! assessment experience requirement. Congratulations to you, Solomon!

18 Equal Eyes | Winter 2011 Property Valuation Course (PVC)

The 2010 Property Valuation Courses were completed the 1st week of November and once again they proved to be very successful. Attendance was up slightly from last year but still lags behind normal.

Once again, weather posed a challenge this year. Last year many of the local assessors were behind schedule and had problems Written by Dan Whitman, SAMA getting to the course because it was so nice Martin County Assessor out they needed to be in the fi eld. This year PVC Coordinator was the opposite, and the weather did not cooperate. Winter storm warnings with rain, Some of the items discussed at this years experience and knowledge to our various wind, and snow caused us to make quick courses were; depreciation, legislation classes. plans on what to do “way up north” in case changes, assessor’s best practices, market the blizzard hit. In Thief River Falls, the value trends, ag values, ag buildings, Some of the other most enjoyed items this weathermturned out to be quite pleasant. green acres, ag preserve, rural vacant land, year were; the interaction, best practices, However, in tax calculation, tables and schedules, humor, discussion Fergus Falls, unique and about ag/rural land classes, green acres there was interesting houses, discussion, residential valuation discussion, signifi cant wind new construction, law changes updates, classifi cation, machine/ and snow. This valuing and grading pole sheds discussion, discussion on “what’s made travel homes, legal a cabin”. diffi cult at best. descriptions, field cards, and assessor With our 2010 success, look out 2011 – we In the end I problems. can hardly wait. believe everyone got to their class As always there was and had a very much interaction good session. and discussion at all of the courses. The networking and hearing We had two new instructors this year: Reed how others deal with the same sorts of issues Heidelberger and Steve Skoog. Both guys each day are very helpful in getting our work did a great job and they are ready to go done effi ciently and consistently. again next year (I think). We also had several people sit in this year as they are considering Once again the reviews for all our classes taking over an instructor position in coming were very good and attendees seemed to very years. PVC is a great way to get your feet wet much enjoy all the PVC instructors and the in instructing so anyone who is interested guest speakers. The most often mentioned in doing some teaching in the future please course favorite was the special guests contact me. who bring a wide variety of information,

Winter 2011 | Equal Eyes 19 State Board of Assessors Meeting Minutes Provided by Pam Lundgren Minnesota Department of Revenue September 14, 2010 Lake George Municipal Complex, St. Cloud Chairperson Keith Albertsen convened the returning to the profession. Education includes includes courses A, B, H, J, two ProSource meeting at 9:30. Assessment Law and Procedures, Assessment Law, Income courses (alternate to week long course), History and Procedures, Residential Appraisal, K, and IAAO 151. His Form Report passed the Steve Hurni and Gregg Larson were unable to Assessment Administration, and Mass Appraisal. grading committee in April 2010, and he passed the attend. Ms. Mott was a licensed assessor from 1994 to Residential Case Study Exam in August 2010. Mr. 1999. She has current experience from March Borrett has sixteen years of assessment experience, Minutes of the July 13, 2010 meeting were read 2010 and will apply for her CMA in March 2011. and he applied for the Accredited Minnesota and discussed. Dave Marhula made a motion to Assessor License. Deb Volkert made a motion to approve the minutes as read. Jan Jackson seconded award the Accredited Minnesota Assessor License the motion. The motion carried. Application for Certifi ed Minnesota Assessor: to Jim Borett. Jan Jackson seconded the motion. Steve Sinell made a motion to award the Certifi ed The motion carried. Secretary’s Report: Minnesota Assessor License to the following On April 1, a total of 911 re-licensure application individuals: Brenda Chmielweski, McLeod County, met forms for Fiscal Year 2011 were sent out to the Eric Bjorklund, Real Estate Appraiser. with the Board for her Accreditation Oral assessors in the database. To date, 909 applications Richard Bryan, Ramsey County. Interview. Her education includes Assessment have been returned and processed: 44 applications William Burrows, Hennepin County. Law and Procedures, Residential Appraisal are for Record Retention and 909 are renewals. Bryan Gust, Right of Way Agent, City of Principles, Residential Appraisal Practices, Mass These numbers include the new licenses that will Bloomington. Appraisal Basics, Income Approach to Valuation, be issued after the meeting. Michael K Harvey III, St. Louis County. Assessment Administration, and IAAO 102. Ms. Gregory Kordosky, Clay County. Chmielweski’s Form Report passed the grading Update on e-licensing. Effective January 1, 2011, Brock Leagjeld, ACE Realty & Appraisal. committee in June 2010, and she passed the the e-licensing fee will no longer be collected. Krista Manuelson, City of Minneapolis. Residential Case Study Exam in the same month. New forms and applications will refl ect the change. Esther Nelson, Department of Revenue. Ms. Chmielweski has fi ve years of assessment Denise Ostlund, City of Minnetonka. experience and she applied for the Accredited Feedback on the new format of the Jurisdiction Kevin Pietila, Local Assessor, Becker County. Minnesota Assessor License. Steve Sinell made License Level list. Tony Pint, Scott County. a motion to award the Accredited Minnesota Kelly Whitted, Itasca County. Assessor License to Brenda Chmielewski. Jan Update on Rule Change status. Markus Yager, Local Government Assessing Jackson seconded the motion. The motion carried. Services. Lincoln County update. We need some Applications for Senior Accredited Minnesota expectations to be established for Acting Assessors Deb Volkert seconded the motion. The motion Assessor: (also to not allow assessments to be done by an carried. Charles Arbuckle, Carver County. His coursework assessor with minimal experience). includes Assessment Law and Procedures, Application for Certifi ed Minnesota Assessor Appraiser License Number: 2052846, Mass Education Committee Report: Specialist: Appraisal Basics, Basic Income Approach, BOA member for Education Committee & Lisa Lindeman, Carver County. Her education IAAO 102, and Assessment Administration, in Weeklong Course Committee (created in 2002). includes Courses A, B, H, J, IAAO 102, Ethics for addition to a number of seminars. Mr. Arbuckle’s MN Assessors, and a Bachelor of Science degree Form Report passed the grading committee For 2011, there will be new graders that need to from Mankato State University in Health Science. in December 2008, he passed the Residential be approved for case study exams & form reports. Ms. Lindeman’s Form Report passed grading Case Study Exam in March 2009, and he had a committee in July 2010, and she has assessment successful interview with the Board in December As the result of continuing education changes, what experience since 2005. Doreen Pehrson made a 2009. Mr. Arbuckle passed the Income Case will make a course meet the requirement that it is motion to award the Certifi ed Minnesota Assessor Study Examination in March 2010. He has fi ve “specifi c to the assessment fi eld”. Requirements Specialist License to Lisa Lindeman. Dave years of assessment experience, and he applied must be targeted toward appraisers and assessors Marhula seconded the motion. The motion carried. for the Senior Accredited Minnesota Assessor (so discussions will be assessment-related). Case License. Dave Marhula made a motion to award studies examples, etc. are assessment related; Discussion Items: Charles Arbuckle the Senior Accredited Minnesota instructional workshops need to be effectively ● License Levels by District Assessors License to Charles Arbuckle. Jan tailored toward the appraisal/assessment audience. ● Upgraded software Jackson seconded the motion. The motion carried. ● Prohibition against county assessors assessing Application for Provisional Status: local districts within their county - does this Mike Sheplee, Martin County. His coursework Steven Horsman, Hennepin County Resident. also include acting county assessors? Deb includes courses A, ProSource 101-104, H, J, K, His education includes Assessment Law and will check with Harriet Sims from Appeals IAAO 151, and 102. Mr. Sheplee’s Form Report Procedures and Appraiser License Number: and Legal Services for more information passed the grading committee in June 2008, and 40169448. Mr. Horsman has one year of appraisal on this. he passed the Residential Case Study Exam the experience and he will apply for his CMA in July same month. He had a successful oral interview of 2011 when he has met the additional year of Appointments With the Board: in September 2008 and passed the Income Case experience requirement. Jim Borett, Wright County, met with the Board for Study Exam in November 2008. Mr. Sheplee has Lisa Mott, Southwest Appraisal. Former Assessor his Accreditation Oral Interview. His education fi ve years of assessment experience, and he applied 20 Equal Eyes | Winter 2011 State Board of Assessors Meeting Minutes, cont. for the Senior Accredited Minnesota Assessor November 17, 2010 at the Lake George Municipal Steve Sinell made a motion to adjourn the meeting. License. Doreen Pehrson made a motion to award Center to convene at 9:30 AM. This meeting will Doreen Pherson seconded the motion. The motion the Senior Accredited Minnesota Assessor License recess and reconvene at the St. Cloud Holiday Inn carried. to Mike Sheplee. Dave Marhula seconded the at 2:00 PM with the MAAO Education Committee. motion. The motion carried. Dave Marhula made a motion to pay the expenses There being no further business, the Chairperson associated with the meeting. Steve Sinell seconded set the date for the next meeting as Wednesday, the motion. The motion carried. November 16-17, 2010 Lake George Municipal Complex, St. Cloud

Chairperson Keith Albertsen convened the she passed the Residential Case Study Exam License. Dave Marhula made a motion to award meeting at 9:30. in October 2010. Ms. Becker has fi ve years of the Accredited Minnesota Assessor License to Assessment Experience, and she applied for the Bruce Nielsen. Mike Amo seconded the motion. All members were in attendance. Accredited Minnesota Assessor License. Jan The motion carried. Jackson made a motion to award Jennifer Becker Minutes of the September 14, 2010 meeting were the Accredited Minnesota Assessor License. Steve Christy Miranda, Washington County, met with the read and discussed. Jan Jackson made a motion to Sinell seconded the motion. The motion carried. Board for her Accreditation Oral Interview. Her approve the minutes as amended. Dave Marhula education includes Assessment Law and Procedures, seconded the motion. The motion carried. Dianne Reinart, Traverse County, met with the Bachelor of Science in Real Estate Degree from St. Board for her Accreditation Oral Interview. Cloud State University, Mass Appraisal Basics, Appointments with the Board: Her education includes courses: Assessment MAAO Assessment Administration, ProSource Keith Triplett, Wright County, met with the Law and Procedures, Residential Appraisal 105, and IAAO 102. Ms. Miranda has four years Board for his Accreditation Oral Interview. Principles, Residential Appraisal Procedures, of assessment experience and she applied for the His education includes courses: Assessment Mass Appraisal Basics, Basic Income Approach Accredited Minnesota Assessor License. Steve Law and Procedures, Appraiser License Series to Value, Minnesota Assessment Administration, Hurni made a motion to deny approval of the 100 – 106, IAAO 102, Basic Income Approach IAAO 151, Management and Supervision, and Accredited Minnesota Assessor License. Mike to Value, successful challenge to Assessment IAAO 102. Ms. Reinart’s Form Report passed Amo seconded the motion. The motion was Administration, and Mass Appraisal Basics. His the grading committee in September 2009, and she discussed and it failed. Deb Volkert made a motion Form Report passed the grading committee in passed the Residential Case Study Exam in June to approve the request for Accreditation. Jan October, 2010, and he passed the Residential 2010. Ms. Reinart has four years of assessment Jackson seconded the motion and it also failed. Case Study Exam the same month. Mr. Triplett experience, and she applied for the Accredited Further discussion resulted in a motion by Gregg has seven years of assessment experience, and he Minnesota Assessor License. Steve Hurni made Larson to deny the Accreditation and invite Ms. applied for the Accredited Minnesota Assessor a motion to award Dianne Reinart the Accredited Miranda back for a second interview. Steve Sinell License. Dave Marhula made a motion to award Minnesota Assessor License. Dave Marhula seconded the motion. The motion carried. Ms. the Accredited Minnesota Assessor License to seconded the motion. The motion carried. Miranda will be invited to interview again at the Keith Triplett. Deb Volkert seconded the motion. January 2011 meeting. The motion carried. Solomon Akanki, Scott County, is meeting with the Board for his Accreditation Oral Application for Provisional Status: Chase Philipi, Wright County, met with the Interview. His education includes Assessment Scott Whitman, Martin County Resident. Education Board for his Accreditation Oral Interview. His Law and Procedures, Appraiser License Number: includes Assessment Law and Procedures, education includes courses: Assessment Law and 40038258, MAAO Assessment Administration, Appraisal Principles, Appraisal Procedures, and Procedures, IAAO 102, successful challenges to Mass Appraisal Basics, and a Master’s Degree Mass Appraisal Basics. When Mr. Whitman has Mass Appraisal Basics and MAAO Management in Real Estate from St. Thomas University. Mr. a full year of assessment experience, he may apply and Supervision, and a Bachelor’s Degree in Real Akanki has 1.5 years of assessment experience, for the Certifi ed Minnesota Assessor License. Estate from St. Cloud State University. Mr. Philipi and he applied for the Accredited Minnesota has four years of assessment experience, and he Assessor License. Steve Sinell made a motion to Applications for Certifi ed Minnesota Assessor: applied for the Accredited Minnesota Assessor award Solomon Akanki the Accredited Minnesota Steve Hurni made a motion to award the Certifi ed License. Steve Hurni made a motion to award Assessor License pending completion of the Minnesota License to the following individuals: Chase Philipi the Accredited Minnesota Assessor assessment experience requirement. Doreen Carrie Borgheiinck, Dakota County License. Mike Amo seconded the motion. The Pehrson seconded the motion. The motion carried. Stacy Honkomp, Douglas County motion carried. A Master’s Degree and two years of experience Kristina Botzek, Sherburne County qualify for the Accredited Minnesota Assessor Rodney Knutson, Clearwater County Jennifer Becker, McLeod County, met the License. Jonathan Crowe, Olmsted County Board for her Accreditation Oral Interview. Naomi Miranowski, Wilkin County Her education includes courses: Assessment Bruce Nielsen, Lincoln County, met with the Debbie DeLange, Ramsey County Law and Procedures, Residential Appraisal Board for his Accreditation Oral Interview. Noah J. Mittlefehldt, St. Louis County Principles, Residential Appraisal Procedures, His education includes Courses A, B, H, J, K, Angela Gauert, Brown County Mass Appraisal Basics, Basic Income Approach IAAO 102, and ProSource 105. Mr. Nielsen’s Craig Swanson, Computer Professionals to Value, Minnesota Assessment Administration, Residential Demonstration Narrative passed the Anna Tseng, Property Tax Division IAAO 151, Management and Supervision, and grading committee in September 2010, and he has IAAO 102. Ms. Becker’s Form Report passed 22 years of assessment experience. Mr. Nielsen Gregg Larson seconded the motion. The motion the grading committee in September 2010, and applied for the Accredited Minnesota Assessor carried. Winter 2011 | Equal Eyes 21 State Board of Assessors Meeting Minutes, cont.

Application for Certifi ed Minnesota Assessor given or if it is from a previous 4-year cycle. The there are not enough courses being offered. I Specialist: 30 days in rules addresses courses currently being thought when we were having the discussions Doug Beise, Wright County. His education given and that only indicates that the test must be about taking away the seminar option that there includes Course A, ProSource 100 – 105 (alternate given 30 days before or 30 days after the course were enough courses available. Was it our intent to B and the elective), Mass Appraisal Basics, and is given. Additionally, the rules address board- for SAMA folks to have to get a week long (30 Assessment Administration. His Form Report sponsored courses. Is PACE board sponsored? hour) course somewhere else?” passed the grading committee in July 2010. Mr. DOR sponsored? If the course is not currently Beise has six years of assessment experience, and being given, does the 30 days make sense or could Discussion on this topic brought to light the fact he is applying for the Certifi ed Minnesota Assessor it be less? This could occur with a county assessor that two Income Courses are required for the Specialist License. Steve Sinell made a motion to position or any other AMA or SAMA SAMA rather than an elective as required for the award the Certifi ed Minnesota Assessor Specialist AMA. That is the main education requirement License to Doug Beise. Mike Amo seconded the Position/person. Discussion of this topic brought difference between the two license levels. In motion. The motion carried. to light that PACE is a Department of Revenue looking at the Approved Course Listing, there are Course, and it was approved by the Board of more than enough weeklong courses available to Applications for Senior Accredited Minnesota Assessors. Therefore, the re-tests should be done provide an elective requirement to be met for the Assessor: according to Revenue policy. AMA license level. The choice of which approved Allan LaBine, Washington County. His education course to attend is up to the individual assessor. includes: Courses A, B, H, J, IAAO 102, 400, and Letter received from Dave Armstrong, chairperson ProSource 151, PACE, and many seminars. His of the MAAO weeklong course committee. The Julie Shelstad, on behalf of the MAAP, is Form Report passed the grading committee in July committee is requesting that Teresa Mitchell requesting feedback from the Board on a potential 2006, and he passed the Residential Case Study and Kyle Holmes be approved by the Board as speaker for the Summer Seminar in 2011 before Examination in September 2006. Mr. LaBine designated graders for the Residential Case Study hiring someone whose presentation would not earn had a successful Oral Interview with the Board Exam. Teresa and Kyle will be the Form Report CEH’s. They would like to hire Petra Marquart, a in January 2007, and he passed the Income Case Writing seminar instructors beginning in 2011, and motivational speaker they hired in 2007 to address Study Examination in July 2010. He has 27 years they will be working with Steve Behrenbrinker some new topics. The Board’s response to this of assessment experience and is applying for the during the fi rst two years of grading the RCSE. request is that in order for CEH’s to be awarded Senior Accredited Minnesota Assessor license. This item is tabled until the January 25, 2011 to this seminar, Ms. Marquart needs to tailor her Dave Marhula made a motion to award the Senior meeting. motivational topics to assessing or no CEH’s will Accredited Minnesota Assessor License to Allan be awarded for that portion of the seminars. LaBine. Jan Jackson seconded the motion. The E-mail from Keith Albertsen regarding the Rule motion carried. Changes for education requirements: Steve Hurni presented his report on the revision “I had a phone call from Steve Behrenbrinker this of assessor licensing levels by jurisdiction. Due to Request for Continuing Education Hours: morning. He has been in contact with someone time restrictions, the Board was unable to discuss Dan Weber, Kanabec County, is requesting concerned that when the rules change becomes this issue as hoped. This item will be on the agenda CEH’s for a 24 hour course entitled, “The Basics effective, there will not be enough courses offered for the January 25, 2011 meeting. of Human Resources” sponsored by Employers to attain a SAMA. Association, Inc. The course focused on technical There being no further business, Dave Marhula aspects as well as operational/administrative issues As it is currently, an AMA requires 225 hours: made a motion to pay the expenses associated with that HR managers deal with. Content included ALP 30 the meeting. Jan Jackson seconded the motion. the following topics: Employment laws and Principles 30 The motion carried. regulations, Job Analysis, Staffi ng, Performance, Procedures 30 Training/development, Unions, Health, safety Mass Appraisal 30 Doreen Pehrson made a motion to adjourn the and security, etc. Steve Hurni made a motion Basic Income 30 meeting. Dave Marhula seconded the motion. to approve this course for 24 CEH’s per Board Administration 30 The motion carried. Policy. Gregg Larson seconded the motion. The IAAO 151 15 motion carried. an elective 30 (many use IAAO 102) Chairperson Keith Albertsen has chosen not to Total 225 renew his term on the Board of Assessors. Board Discussion Items: members expressed their appreciation to Keith What are the options regarding testing out of PACE A SAMA requires 255 hours which is another for his commitment and outstanding leadership if the person takes the test and does not pass? week long course & must be an income course. during his four terms on the Board and especially Situation could be a currently licensed assessor Since most use IAAO 102 for the AMA elective, his time as Chair. We will miss Keith’s wisdom, that simply wants to test out and not take the class. the question becomes “What do I take for the patience, and wonderful sense of humor greatly. Another situation could be someone that is not remaining elective course?” Were we going to We wish him success and happiness and hope to licensed for a period of a few years (maybe lived allow folks to use untested courses for the elective? hear from him often. The new chairperson will be out of state) that overlaps the end of a 4-year cycle elected at the next meeting on January 25, 2011 at and then they want to get licensed again. Does it Steve is pointing out that with the rule change not the Department of Revenue. make a difference if the course is currently being allowing seminars in lieu of a week long course,

The new State Board of Assessors member representing County Assessors is Brian Koester, Benton County Assessor. Brian will be introduced in the next issue of Equal Eyes. Congratulations on this well-deserved appointment!

For the State Board of Assessors farewell from Keith Albertsen, see page 40.

22 Equal Eyes | Winter 2011 Spotlight on MAAO REGION 9 COUNTIES Region Profi le

Editor’s Note: Region 9 is made up Thomas Hamilton from the University of St. Thomas. The Region 9 counties will be of the seven metro Peter Coyle, President of Larkin Hoffman Daly & feartured this issue. The Spring counties and eleven Lindgren, Ltd. and Michael Mergens, an Associate with 2011 issue of Equal Eyes will metro cities plus the City Larkin Hoffman Daly & Lindgren, Ltd. discussed zoning feature the Region’s “Big of St. Cloud. We usually challenges and tax court cases at the May meeting at Cities” except St. Paul which is meet every month Scott County. assessed by Ramsey County. and rotate within our metro region following Our joint meeting with Region 1 in July was held in an alphabetical order. Each jurisdiction will host Faribault with guest speaker Troy Zabinski. He spoke approximately every other year. We will have a guest on current commercial and industrial market conditions. speaker or tour a unique property during our meetings. In August, we met at the Running Aces Harness Our December meeting is a joint meeting with Region Track in Anoka County with guest speaker Judge

Spotlight 3 in which we try to meet some place halfway between Perez. October’s meeting was hosted by the City of the metro and St. Cloud. Our July meeting is a joint Bloomington with guest speaker Mark Kenney. Mr. meeting with Region 1, and we switch back and forth Kenney gave an overview of the Eden Prairie Shopping each year between our regions. Center tax court case. The November 2010 meeting was hosted by the City of Brooklyn Center with guest Our past activities have included a boat ride in Afton speaker Nancy Wojcik. Nancy spoke about the new in October 2009 and a tour of Great River Energy, the age of electronic fi ling/scanning and record retention. fi rst Platinum LEED-certifi ed building within the State of Minnesota, in Maple Grove in November 2009. Our Promotions in Region 9 this past year included: Michael joint December meeting was at Duelm/Foley. January’s Thompson, Scott County Assessor; Matt Gersemehl, meeting was hosted by the City of Minneapolis with City of Bloomington Assessor; Rebecca Malmquist, guest speaker Russ Nelson. The February 2010 City of Minnetonka Assessor; and Tim Mitchell, City of meeting was hosted by the City of Plymouth with guest Maple Grove Assessor. speaker Jeff Allen, Director of Research, Minneapolis Area Association of Realtors. Former Mayor George Our present offi cers include: Gloria Pinke, President; Latimer was our guest in March at Ramsey County. In Marv Anderson, Vice President; and Don Lovstad, April, St. Louis Park was the host with guest speaker Recording Offi cer and Treasurer. Region 9 At-A-Glance County Size Parcel # Cities/ # Market Value County County Seat Population (Sq. Miles) Count Twps (in Billions) Anoka County Anoka 328,998* 446 133,172 20 / 1 $29.8 Carver County Chaska 92,107 376 39,621 11 / 10 $10.3 Dakota County Hastings 400,000 587 155,000 21 / 13 $38.3 Hennepin County Minneapolis 1,140,988 611 423,000 45 / 1 $131.2 Ramsey County St. Paul 511,000 170 162,000 18 / 1 $42.0 Scott County Shakopee 131,939 357 54,625 7 / 11 $14.1 Washington County Stillwater 231,958 423 105,000 27 / 6 $25.0

Winter 2011 | Equal Eyes 23 Region 9 Counties Anoka County

Anoka County makes up the northern portion of the seven over 32 million visitors. It generates over $37 million annually county metro area. It is bounded by Isanti County on the from out-of-state visitors. The NSC offers tournaments year- north, Chisago and Washington Counties on the east, round, with the largest being the Schwan’s USA Cup, which in Ramsey and Hennepin Counties on the south, and Hennepin 2010 drew more than 950 teams and 13,300 soccer players and Sherburne Counties on the west. It lies on both sides of from 25 states and 16 countries. the Rum River, with the being the natural boundary on the southwestern edge, separating Anoka County from Hennepin County.

Once known as an agricultural area with an abundance of sod farms, Anoka County has become one of the fastest growing counties in the state. With the housing boom of the 1990’s and early 2000’s, much of the agricultural land has been developed. With that development, the county has grown from a population of 243,641 in 1990, to an estimated 328,998 in 2009 (U.S. Census Bureau’s latest estimate).

Anoka County is the 4th most populous county in the state and is comprised of twenty cities and one township, with the county seat being the City of Anoka. The other municipalities that make up the county are the cities of Andover, Bethel, Blaine, The TPC of the Twin Cities golf course is Minnesota’s only Centerville, Circle Pines, Columbia Heights, Columbus, Coon private PGA tour club; and it is host each year to the 3M Rapids, East Bethel, Fridley, Ham Lake, Hilltop, Lexington, Championship Tournament. The course is a 7,164 yard, Lino Lakes, Nowthen, Oak Grove, Ramsey, Spring Lake 18 hole, par 72 golf course designed by Arnold Palmer, in Park, and St. Francis and Linwood Township. Coon Rapids collaboration with Minnesota native Tom Lehman. is the most populated city with 62,349 residents according to the latest estimates of the U.S. Census Bureau, followed Medtronic is a global leader in medical technology that closely by Blaine with an estimated population of 56,332. partners with medical professionals in 120 countries. The

Spotlight Medtronic World Headquarters is situated on 32 acres in the northwest quadrant of MN Highway 65 and US Highway 694 in the City of Fridley. The campus is a seven building, 500,000 square foot village-like campus comprised of high-tech labs, research and development facilities, corporate offi ces, and a training and education center. Additionally, it houses a cafeteria and an executive dining room, an employee store, an e-library, an auditorium, a fi tness center, a child care facility for 120 children, and a 1,100 vehicle parking structure. Each year, more than 5,000 physicians and scientists travel from all over the world to study Medtronic’s innovative therapies.

Three of the more notable properties within the county are the National Sports Center (NSC) and the TPC of the Twin Cities golf course, both in Blaine, and the Medtronic World Headquarters in Fridley.

The NSC is a 600 acre, multi-sport facility. The campus includes the Schwan’s Super Rink, an eight-sheet ice arena that is the world’s largest ice facility. This was the training facility for the 2010 U.S. Women’s Olympic Hockey Team. It also includes the National Youth Golf Center; an indoor sports hall with a turf fi eld; a 250 meter cycling velodrome; and a 150-bed residence hall. In addition to all of this, the NSC has an 8,500 seat soccer stadium along with 52 soccer fi elds. Since its opening in 1990, the NSC has welcomed 24 Equal Eyes | Winter 2011 Carver County

Carver County, Minnesota, is located just southwest of the Located along the , Chaska had good "Twin Cities" of Minneapolis and St. Paul. It is the least- deposits of clay for brick-making. The cream-colored brick populated of the seven metro counties, but is the state's became a favorite for building houses in Chaska and the fourth fastest growing county. The estimated 2009 population surrounding rural area. The bricks were also used in the of 92,107 is expected to more than double by 2030. Carver foundation of the Minnesota Capitol building when it was is geographically one of the metro area's smallest counties, constructed 100 years ago. Slowly, the brickyards closed but it takes great pride in being an upscale community with until the last one shut down in the 1950’s. beautiful natural surroundings. Our county offers the ideal combination of a picturesque setting and an attractive Farming was the chief occupation for Carver County residents professional opportunity. Carver County is home to an array for 100 years. While many grew crops, others were dairy of recreational activities, including renowned golf courses, farmers. Creameries were numerous and the county claimed beautiful pristine lakes, park land, and miles of hiking and for itself the title of "The Golden Buckle of the Dairy Belt." biking trails. Bongards Creameries is still an important link to Carver’s dairy heritage.

Carver County’s most historically-important farmer was Wendelin Grimm, a German immigrant who settled in Chanhassen. Grimm planted alfalfa and gathered the seeds from the plants that survived the fi rst winter and re-planted every year until he had a full crop. His perseverance paid off when Grimm Alfalfa was recognized as the most winter-hardy strain available. In fact, it was used throughout North America between 1910 and 1940 and is one of Minnesota’s leading

contributions to the history of agriculture. Spotlight

Today, farming is no longer the predominant occupation Carver County has been home to many different cultures in the county. Private non-farm employment is currently at throughout time. One of the best documented early native 36,000 and many peoples is the Woodland Culture who lived in this region now commute to from 1200 B.C. until 1700 A.D. Their nomadic hunting jobs in Minneapolis and gathering patterns depended upon the seasons and or its suburbs. resources of the land. More recently, the Dakota Indians used Carver County has the area for hunting and temporary lodging. With the signing seen an explosion of the treaty of Traverse de , however, this area was of residential opened for settlement by white pioneers. In March of 1855, development in Carver County was organized by the Minnesota Territorial Chanhassen, Legislature. The county was named in honor of the explorer Chaska, Waconia, Carver, and Victoria with a countywide Jonathan Carver. The original county seat in San Francisco total of over 34,000 housing units. Township was moved to Chaska in1856. The Assessing Department, which is located at the Chaska Much of the eastcentral part of campus, handles the assessment for all 40,000 parcels in the Minnesota, including Carver county. The County Assessor, Angela Johnson, and Assistant County, was covered by the Big Assessor Keith Kern supervise eight appraisers and two Woods; a dense forest of oak, elm, clerical staff. maple, and cottonwood trees. The density of the Big Woods made it While Carver County is preparing for forward momentum and diffi cult for early settlers to clear the explosive growth through 2030, it is steeped in a rich history land for farming. which represents the culture, passion, and pride that has made this county what it is today. Many of Carver County’s initial settlers were from eastern states, but by the 1860’s, most new settlers were immigrants from Germany or Sweden. The Germans founded towns like Hamburg, New Germany, and Cologne while the Swedes settled in East Union and Watertown. Most immigrants became farmers but some living in Chaska became laborers in the brick industry. Winter 2011 | Equal Eyes 25 Dakota County

Dakota County was established in 1849 as one of the fi rst continuously-operating stone church in the state of Minnesota, counties in the new Territory of Minnesota. The western and the homes of and Jean Baptiste boundary of the county was the Missouri River, which is Faribault, built in 1835 and 1839 respectively. The Mendota now halfway across the Dakotas. The county is named for Bridge connects Mendota to Hennepin County and was the the people who inhabited it prior to European and American longest continuous concrete arch bridge in the world when it settlement, the Dakota. The eastern bands of Dakota had was completed in 1926. long-established villages at Black Dog (current-day Burnsville) and (South St. Paul) in Dakota County. The city of Hastings, established in the early 1850’s, was originally called Oliver's Grove, and then Olive Grove, for the Some of the earliest immigrants to Dakota County were French- band of soldiers who wintered at the site during the winter Canadian fur traders who established trade relationships with of 1819-1820 under Lieutenant Oliver. Hastings has many the Dakota well before was established. National Register sites including two districts. One site, which Later, Eagan and Mendota were largely settled by French- is not on the Register, is the Vermillion Falls just south of the Canadians. Migration to Dakota ConAgra Mill on Vermillion St. County continued with people (Hwy. 61). The mill is the oldest who left the eastern United continuously-operating fl our mill States, often called “Old Stock in the state of Minnesota and Americans,” in the early to was established in 1853. The mid-1850’s. In the latter part of one-time County Courthouse the 19th century, immigrants on Vermillion Street was sold came from Ireland, Germany, to the City of Hastings and Norway, etc. By the late 19th was restored and reopened as and early 20th centuries, people in 1993. * began to come from eastern European nations including Dakota County has had Poland, Romania, and Austria- excellent County Assessors Hungary (Croatia and Serbia) over the years, from Grant to work for the railroads or the Johnson to Tom Mallery to Bob packing houses in South St. Meiers, to Seymour Olson, to

Spotlight Paul. The 20th century has Marvin Pulju, to our current seen immigration from Mexico, Assessor – Bill Peterson. (Not Laos, Somalia, and many other sure who was Assessor before countries in addition to migration Mr. Johnson!) Dakota has been from larger metropolitan areas a true county assessor system around the country. since 1970, so the assessment work for all of Dakota County is Dakota County, once almost done out of the Hastings Offi ce. exclusively agricultural, has Like all counties, improved become increasingly suburban technology has allowed us to over the past 60 years as its meet most of our goals and population exploded. In 1950, objectives. Budget constraints, 49,019 people called Dakota especially in recent years, have County home, 50 years later required in-depth review of the population of the county everything we do and several of was 355,904 and still growing. While population growth has our processes have been made more effi cient. occurred county-wide, much of the suburbanization has occurred in northern Dakota County, particularly in Eagan, Dakota County Fast Facts Apple Valley, Rosemount, Lakeville, and Burnsville. The net • Year founded: 1849 result is that Dakota County has lost a tremendous amount • Square miles: 587 (about 1/3 suburban and 2/3 agricultural of agricultural land to residential neighborhoods, shopping or open space) centers, and industrial parks. Dakota County's inhabitants • Total Dakota County population (2009): 400,675 increasingly work outside the county as opposed to earlier • Median age (2009): 36.2 years generations who earned their living from the land. • Total non-white population (2009): 15.6% • Total housing units (2009): 153,000 The earliest European settlement in Dakota County is • Median household income - annual (2009): $69,545 Mendota, made possible by the establishment of • Families living below the poverty rate (2009): 3.8% in 1819-1820. It is home to St. Peter's church, the oldest • County Seat: Hastings

26 Equal Eyes | Winter 2011 Hennepin County

Hennepin County was established by the Territorial Legislature Minneapolis skyways make downtown Minneapolis much more of Minnesota in 1852, six years before Minnesota became livable in the winter. Both downtown Minneapolis and downtown a state. It is part of the MSP metropolitan area, which ranks St. Paul both have a skyway network linking together buildings sixteenth in the nation in population. The county is the largest and attractions. Minneapolis' skyway system links 69 city county in the state in terms of budget, estimated market value, blocks. When it's freezing cold or horribly humid and hot, the and population. Nearly a quarter of the state's citizens reside in Minneapolis skyways are climate-controlled. Minneapolis has Hennepin County. The City of Minneapolis is its largest city and eight miles of skyways - the largest system in the world. the county seat. In 2008, the Hennepin County Library The Hennepin County assessment system merged with the Minneapolis process is unique and has several Library system, creating a premier dynamics that come into play. The 41-library system to serve both County Assessor’s assessment Minneapolis and suburban Hennepin authority is over all the municipalities County. The libraries contain more in suburban Hennepin County. The than fi ve million books, CDs, and City of Minneapolis is considered to DVDs in 40 world languages. They be a city of the fi rst class, in which offer around 1,750 public computers. case, the powers and duties of the county assessor are performed by the Adding to the quality of life, Hennepin duly-appointed City of Minneapolis County has over 48 square miles Assessor. For all cities in suburban of water, including 104 lakes and Hennepin County having a population three signifi cant rivers. The Three of 30,000 persons or more, the powers Rivers Park District is a park system and duties of the county assessor are in the west suburban Minneapolis/St. performed by a duly-appointed city Paul metro area of Minnesota. They assessor, but the county assessor manage almost 27,000 acres of park Spotlight retains the supervisory duties. reserves, regional parks, regional trails, and special-use facilities. The The Hennepin County Assessor name "Three Rivers" comes from monitors suburban city assessors’ our parks' geography, situated within assessment performance to ensure the watersheds that fl ow into the that state-mandated appraisal three signifi cant rivers of the region: and administrative practices are in Mississippi, Minnesota, and Crow. compliance and that assessment levels are uniform. All the suburban Another unique aspect of Hennepin city assessments are processed and County is the Hennepin County approved by the County Assessor. Medical Center (HCMC). Hennepin Healthcare System, Inc. operates In addition to the supervisory role, the HCMC in downtown Minneapolis. Hennepin County Assessor contracts HCMC is Minnesota’s premier Level 1 with 24 municipalities (80,000 parcels) Trauma Center with many nationally- to perform assessment activities. recognized programs and specialties. There are 12 cities under 30,000 It is also a teaching hospital for doctors population that contract with ‘local who go on to practice throughout assessors’ (15,000 parcels). For these the state. HCMC is unique in that it 36 cities, the valuations are all generated utilizing the County’s is the only safety net hospital providing care for low-income, “in-house” CAMA system. There are four cities (Bloomington, uninsured, and vulnerable populations. It is a major employer Brooklyn Park, Plymouth, and Minneapolis) that each have their and economic engine in Hennepin County. own “in-house” CAMA system. In addition, there is a consortium of six cities (Brooklyn Center, Eden Prairie, Edina, Maple Grove, Finally, the article wouldn’t be complete if we didn’t mention Minnetonka, and St. Louis Park) that utilizes their own “in-house” Target Field. In August 2006, the County Board voted to levy a CAMA system to generate their annual assessments. Each of 0.15% sales tax to fund the majority of the cost for a baseball the fi ve separate CAMA systems must conform to the County’s stadium for the Minnesota Twins. Legislation passed in the assessment and tax standards for us to accurately process waning hours of the 2005-2006 session authorized the county tax statements. Hennepin County is currently in the process of to levy the tax without a voter referendum. It also created the requesting proposals for a new CAMA and tax system. We hope Minnesota Ballpark Authority which constructed and manages to have a vendor selected by Summer 2011. the stadium on behalf of the county. The tax will be in effect for 30 years, with clauses allowing it to be increased by the board Hennepin County is an attractive place to live and work. of commissioners. Go Twins!

Winter 2011 | Equal Eyes 27 Ramsey County

In November 1992, Ramsey County became the only Home the St. Paul Saints, the Minnesota State Fair, the fi rst Target Rule Charter County in the State of Minnesota. The Ramsey Store, the Grand Avenue Business Corridor, the great Summit County Board has seven members, each elected from a Avenue Historical District, the historic Catholic Cathedral, specifi c geographical Commissioner District. Ramsey County and the University of Minnesota Agricultural Campus, plus provides services to its residents in fi ve major areas: Human the Campuses of St. Thomas, Hamline, St. Katherine, and Services, Public Safety and Justice, Public Health, Parks Macalester Universities are all located in Ramsey County. and Public Works and Central Administration. The county owns a large number of facilities and other Ramsey County is a countywide assessment infrastructure that are necessary in providing jurisdiction, and as such does not have local these services. The county is run by County boards of equalization, but rather offers Manager Julie Kleinschmidt. citizens an Open Book appeal option each spring. The Assessor’s Offi ce has 54 full The Ramsey County Courthouse is a 21-story time employees grouped in fi ve work units: monument to high-rise architecture, and Assessing Services, Mapping-Land Records, was completed and dedicated in 1932. The Homestead-Abatements, Residential building features 23 kinds of woods from 18 Appraisal, and Commercial Appraisal. The countries and marbles from all over the world. county has approximately 162,000 parcels with The building combines a county court house a taxable value of approximately $42 billion. and city hall where government functions take The offi ce is a division of the Department of place. The building was originally fi nanced Property Records and Revenue (PR&R). The by a $4 million public bond offering in 1928. County Assessor is Stephen Baker and the Because of the stock market crash of 1929, Director of PR&R is Mark Oswald. The offi ce is the cost of labor and materials was much located at 90 West Plato. In 2008, the county less than anticipated. As a result, the building purchased and renovated this property. The was fi nished with expensive domestic and total project cost was $5,360,000. foreign woods and marble, and fi ne artistic details. A $48 million building restoration took The history of Ramsey County for the fi rst 100 place between 1990 and 1993 to preserve years is, to a great extent, the history of St. the historic appearance and increase the Paul. St. Paul was to later become the county Spotlight effi ciency and function of the working and seat and the capital of Minnesota. The original public spaces. Ramsey County boundary included all of the present-day counties of Ramsey, Anoka, The county is the home to the State Capitol in Isanti, and Kanabec, as well as parts of St Paul. St. Paul makes up nearly half of the Washington, Pine, Carlton, Aitkin, Mille Lacs county population, tax base, and real estate and Hennepin counties. It was later divided parcels. Some of the largest employers include until we have the counties we see today. the State of Minnesota, the 3M Company, Medtronic, Boston Scientifi c, Rock Tenn, Ford St. Paul was originally a small settlement Motors, Ramsey County, St. Paul Schools, between the upper and lower steamboat St. Jude Medical, Health Partners/Regions landings of the Mississippi River. The land to Hospital, and the University of Minnesota. the north was dotted with small lakes and clumps of trees, laceed with streams, and crisscrossed by wagon roads. The Ramsey County Parks include Como Park (with a zoo and original wagon roads often followed trails that were previously conservatory), Hidden Falls, Crosby Farms, Raspberry Island, used by bands of Sioux and Ojibway. What is now Snelling Harriet Island, Battle Creek, Turtle Lake, Lake Johanna, Lake Avenue used to be an old military road that extended north Josephine, Lake Vadnais, Indian Mounds, and Highland. from Fort Snelling.

The Mississippi River in downtown St. Paul does double duty The rise of the railroads after the Civil War made Ramsey as a working river with barge traffi c (including loading and County and St. Paul the transportation center of the Upper unloading of barges), and as a recreational destination used Midwest and the gateway to the Northwest. It is almost by casual boaters. Views from downtown St. Paul can include impossible to exaggerate the railroad's impact on the 19th heavy trucks on the Lafayette Bridge, planes taking off from century city and county. Toward the end of the century, an the St Paul airport, trains on the rail line crossing the river, and enormous network of rails linked St. Paul with Chicago and barge traffi c moving up and down the river. the Pacifi c. "Empire Builder" James J. Hill had reorganized the St. Paul, Manitoba, and Pacifi c Railroads into the Great Besides the State Capitol, the Governor’s Mansion, the Northern and acquired operating control of the bankrupt James J Hill House, the Minnesota Wild, the St. Paul Hotel, Northern Pacifi c. In addition, at least ten other lines were

28 Equal Eyes | Winter 2011 serving the region. Some eight million people passed through student population is diverse. Students hail from countries St. Paul's Union Depot in 1888, a peak year, with 150 trains throughout the world, speak more than 70 languages and arriving and departing daily. dialects, and come to the district with an array of educational experiences and skills. Their experiences help St. Paul At the same time, much of the land in northern Ramsey create a multicultural educational energy that supplements County was farm land. Heman Gibbs, his son Frank, and their classroom lessons and helps all students and staff develop a fellow farmers, such as Henry Schroeder, who operated a better understanding of the world in which they live. dairy, were growing fruits and vegetables and providing milk, butter and eggs needed by growing cities. White Bear Lake The city’s downtown district extends from the State Capitol dates back to the 1850’s, and during the last decades of the campus on the north to the West Side Flats across the river. 19th century, other villages began to spring Major developments in this district include up in Ramsey County. New Brighton was the Minnesota Events District: RiverCentre founded in 1887, North St. Paul in the late (opened in 1998) and the Xcel Hockey 1880’s, and Roseville in the 1870’s. Other Arena (opened in 2000). The RiverCentre cities in current-day Ramsey County include: tunnel (linking them to the skyway system Arden Hills, Blaine, Falcon Heights, Gem and downtown hotels) opened in 2002. With Lake, Lauderdale, Little Canada, Maplewood, this world class facility, St. Paul attracted the Mounds View, North Oaks, Shoreview, St. Republican National Convention in 2008. Anthony, Spring Lake Park, and Vadnais Heights, as well as White Bear Township, Ramsey County and the Metropolitan Council lead the construction planning, but the city The historic villages of Ramsey County is involved in the longer term development have become fl ourishing suburbs with planning associated with the Central Corridor businesses and industries now occupying project through the Ramsey County Regional the open land once held by Heman Gibbs Railroad Authority (RCRRA). The authority and his fellow farmers. The 1850 Census has plans that extend through 2014 and showed a population of 2,225 residents. As of the census of include construction of a light rail transit corridor between

2000, there were 511,035 people, 201,236 households, and downtown St. Paul and downtown Minneapolis, development Spotlight 119,936 families residing in the county. The median income of a multi modal transit hub at the historic Union Depot in for a household in the county was $45,722, and the median downtown St. Paul, and the purchase of rights of way to income for a family was $57,747. The per capita income for preserve options for rail transit corridors. the county was $23,536 The Central Corridor is the primary east/west route between downtown St. Paul and downtown Minneapolis. Construction City of St. Paul of light rail transit (LRT) along the corridor will connect St. Paul is the state capital and fi ve major activity centers—the Minnesota’s second largest city. The two downtowns, the University of city covers an area of 56 square miles, Minnesota, the Midway area and and is situated wholly in Ramsey the State Capitol complex. Nearly County. St. Paul has undertaken 120,000 people reside in the corridor major initiatives recently in areas of and it is home to 280,000 jobs today, housing development with projects with an expected number of 345,000 on new urban villages and affordable by 2030. LRT ridership is anticipated housing and business retention. The to be 43,940 per day in 2030. city has developed fi ve alternative redevelopment scenarios for the Ford The Central Corridor LRT line will be Assembly Plant Site, which Ford plans part of the regional transit system to close in 2011. and will connect to the Hiawatha LRT corridor at the Metrodome. The Health care is the largest and fastest-growing employment terminus will be at the proposed Minneapolis multimodal cluster in St. Paul, with 36,000 employees. Public station, which will also serve the Northstar commuter rail line. administration, with 22,000 employees, is the second largest The capital cost for the Central Corridor was estimated at $840 cluster. With about a dozen colleges and universities, many of million in 2007 dollars. The Union Depot is a historic building which have expanded in the past few years, education is the located in downtown St. Paul that is envisioned as functional third largest sector, with about 16,000 employees. Finance, transportation facility that can accommodate existing and and particularly insurance, is the fourth largest sector, with future downtown and long distance transfers and trips. The about 14,000 employees. Depot will be a multimodal transit hub where Amtrak, Central LRT, intercity buses, and Metro Transit buses will connect. With more than 38,000 students, St. Paul Public Schools (SPPS) is Minnesota's second largest school district. St. Paul

Winter 2011 | Equal Eyes 29 Scott County

Long the ancestral home of the Shakopee But something still held Scott County back: the lack of a reliable Sioux (Dakota) people, Scott County’s fi rst Anglo settlers crossing over the Minnesota River. That all changed in 1996 were primarily traders and missionaries along what is now with the opening of the new Bloomington Ferry Bridge, which known as the Minnesota River. Formally established by the suddenly made everything desirable about the community Minnesota Territorial Legislature in 1853, Scott County was become accessible to historic numbers of people. With one christened for a Mexican War General – Winfi eld Scott – who snip of the ribbon, Scott County became the fastest growing actually never got any closer to the community named for him county in the state of Minnesota, adding almost 100,000 new than Fort Snelling. residents since the 1990 Census.

Now celebrated for its unique mix of urban, suburban, and rural characteristics, Scott County has been careful to balance the demands of a growing community with the need to preserve its abundance of natural resources and rich cultural history. An early adopter of innovative land management practices (such as clustered development and parkland dedication), Scott County also avails itself of cutting-edge technology to help guide its future, most recently through the installation of a 90-mile fi ber optic ring that connects all of its cities and school districts with the larger metropolitan region as well as the southwestern quadrant.

Over the past few years, the once runaway pace of residential growth and development has slowed somewhat, allowing For the next century, Scott County grew at a modest pace; the Scott County to concentrate more of its attention and Minnesota River, while navigable in good weather, proved to resources to expanding its commercial-industrial capacity. be a formidable barrier to the north during fl ooding seasons. Working together through the intergovernmental partnership Predominantly rural throughout all of the 19th and most of Scott County Association for Leadership and Effi ciency (more the 20th century, the county’s 357 square miles proved to commonly known as “SCALE”), Scott County and its seven be highly fertile ground for such crops as wheat, corn, fl ax, cities, eleven townships, and the Shakopee Mdewakanton Spotlight and potatoes, which in turn allowed for further agricultural Sioux Community have adopted an aggressive, forward- development through livestock farming. thinking economic development plan that will help serve its communities well into the future. Between 1970 and 1995, several events would serve to herald Scott County’s next developmental stage: the opening Recently, the operations of the assessor’s offi ce have increased of ValleyFair – the largest amusement park in the Upper in effi ciency by using Scott County building inspectors for Midwest -- in 1976; the township building permits. (All new home construction is still relocation of the Minnesota being inspected by assessors.) By preventing unnecessary Renaissance Festival to duplication, this partnership has helped to reduce costs. Shakopee in 1972; the creation of the Canterbury The graph below illustrates property sales trends in Scott Park horse racing track in County: 1985; the launching of Elko Speedway and Raceway Parks; and the 1992 opening of what is now the country’s second largest Indian casino, Mystic Lake (owned and operated by the Shakopee Mdewakanton Community). Further, people discovered that Scott County had the perfect terrain for golfi ng, and over the years, eleven golf courses were inaugurated. Suddenly, Scott County was more than the Twin Cities’ sleepy cousin to the south – it was quickly becoming the state’s entertainment capital.

30 Equal Eyes | Winter 2011 Washington County

In the mid-1800’s, Washington County was part of the Washington County is over 40 miles in length from north to Territory (1836-1848) before it became one of the south and varies in terrain from sweeping agricultural lands to fi rst nine counties of the State of Minnesota. When Wisconsin steep ravines and beautiful scenic river cliffs. Dozens of small became a state in 1848, the area residents and their leaders lakes and ponds dot the landscape in the central and northern called together the “Stillwater Convention” on August 26, parts of the county, while the south and southeast is bordered 1848. At this convention, settlers drafted a Memorial to by the St. Croix and Mississippi Rivers. Congress that a new territory be created with the name Historic downtown Stillwater and its surrounding area is home to a number of properties listed on the National Register of Historic Places. Included on the list are the Minnesota Territorial-State Prison and the Warden’s House (also known as Old Warden’s House), the Stillwater Lift Bridge, and the Historic Washington County Courthouse.

The Lovness Cottages While there are many notable historic and scenic properties in Washington County, the Lovness Cottage designed by Frank Lloyd Wright and built by Don and Virginia Lovness on their 20-acre, wooded property overlooking a small lake, has been subject of many publications and has won awards for being one of the best-kept Wright homes ever built.

“Minnesota.” Because of this convention, Stillwater calls itself the “Birthplace of Minnesota.” There are six townships and Spotlight twenty-seven cities in Washington County. Stillwater remains the Washington County seat.

Original settlers were drawn to the area by the success of the lumber industry. Eventually the forests were depleted and the economy of Washington County became primarily agricultural. As the neighboring Ramsey County continued to grow, suburban expansion of St. Paul spread into Washington County, bringing with it new industries. Andersen Windows, based out of Bayport, was originally founded in 1903 down river in Hudson, WI, where logs arrived via the St. Croix River, which fl ows along the eastern border of Washington County and between the states of Minnesota and Wisconsin. Today, Andersen employs more than 10,000 people in locations across North America. The architect told Don and Virginia to “Buy where you can own As Washington County continues to grow in population and your own view.” Taking his advice, they purchased twenty industry, many changes have been made in how services are acres of lakefront property in Stillwater. Wright’s original made available to residents. The county’s goal of bringing design was built, literally, by Don and Virginia. They lived for county services to residents “Closer to Home” was achieved two years in a trailer while they built their 1,800 square foot through opening new service centers in the north (Forest Usonian from the dolomite stone and vertical grain Fir wood Lake) and in the south (Cottage Grove) in the past three years. that was native to the property. The home features in-fl oor Recently, the expansion and remodel of the Washington hot water heating, blended red concrete fl oors, mitered corner County Government Center and County Courthouse was window glass, and huge roof cantilevers. completed in Stillwater. Assessing staff that had been temporarily displaced during the remodel will be returning The architect was so impressed with the couple’s ambition to the newly-renovated government campus in February that he gave them a gift of four more designs so that they 2011. After the transition is complete, the Washington County could add them to their lakefront landscape. In 1973, the Assessor’s Offi ce will have appraisers located at all of the “Cottage” was built and sits high overlooking the lake. The service centers, in addition to the Government Center in remaining three designs have yet to be completed, but when Stillwater. built, they will complete Mr. Wright’s vision for the property.

Winter 2011 | Equal Eyes 31 Region 9 County Staff Members

Note: Year listed is year employee started current position

Anoka County Dakota County (cont.) Mike Sutherland, County Assessor, SAMA, 2003 Ken Borash, Comm Appraiser, SAMA, 1994 Diana Stellmach, Dep County Assr, SAMA, 1998, Tim Graul, Comm Appraiser, SAMA, 2006 Started with county in 1986 Bob Kleis, Comm Appraiser, SAMA, 1998 Mike Ducklow, Principal Appraiser, CMA , 2008, Chuck Prososki, Res Appraiser, CMA, 1984 Started with county in 2002 Bev Ries, Res Appraiser, CMA, 1978 Mary Boyle, Assmt Supp. Mgr, CMA Income Qual, 2008, Jeff Horsch, Res Appraiser, CMA, 1989 Started with county in 1988 Shannon Sailer, Res Appraiser, CMA, 1990 Kristie Olson, Lead Assmt Spec, CMA, 2001, Amy Hennessey, Res Appraiser, CMA, 1999 Started with county in 1998 Shannon Dunst, Res Appraiser, AMA, 1992 Dan Eischens, Sr Appraiser, SAMA, 2008 Tracy Welshons, Res Appraiser, AMA, 1991 John Leone, Sr Appraiser, AMA, 2000, Started with county in1987 Darren Belfi ori, Res Appraiser, CMA, 1999 Sue Rinehart, Sr Appraiser, CMA Income Qual, 2001, Dave Oien, Res Appraiser, SAMA, 2009 Started with county in 1988 Ali Nkosi, Res Appraiser, CMA, 2008 Jim Rouleau, Sr Appraiser, SAMA, 2001, Carrie Borgheiinch, Res Appraiser, 2009 Started with county in 1999 Tony McGibbon, Res Appraiser, 2010 Mike Brown, Appraiser, SAMA, 2002 Brenda Carlstrom, Public Serv. Assoc, 1998 Jason Dagostino, Appraiser, CMA Income Qual, 2002 Colleen Broten, Public Serv. Assoc, 1998 Randy DeJong, Appraiser, CMA, 2006 Rose Benson, Public Serv. Assoc, 2000 Janelle Disrud, Appraiser, CMA Income Qual, 2002 Cynthia Kiecker, Public Serv. Assoc, 2002 Ron Foster, Appraiser, CMA, 2004 Cindy Ludwig, Public Serv. Assoc, 2002 Ken Jagusch, Appraiser, CMA Income Qual, 2000 Cindy Collins, Offi ce Assistant, 1995 Molly Johnson, Appraiser, CMA Income Qual, 2004 Peggy Nordrum, Appraiser, CMA Income Qual, 2001 Hennepin County Pam Omdahl, Appraiser, CMA, 2001 Jim Atchison, County Assessor, SAMA, CAE, 2009 Brittania Sorgdrager, Appraiser, CMA, 2007 Bill Effertz, Asst Co Assessor, SAMA, 2001, Administration Linda Wiener, Appraiser, CMA, 2001 Earl Zent, Asst Co Assessor, SAMA, CAE, 2010, Comm Manager Edna Coolidge, Property Spec, 2000, Started with county in 1988 Tom Scherer, CAMA Manager, SAMA, CAE, 2002 Becky Pierson, Property Spec, 1998, Started with county in 1995 Tamara Doolittle, Principal Appraiser, SAMA, 2003, Res Suprv Stacy Ziemba, Property Spec, 2006, Started with county in 2001 Rob Winge, Principal Appraiser, SAMA, 2003, Res Supervisor Spotlight LuAnn Hagen, Assmt Supervisor, CMA, 2001, Administration Carver County Jodee Schinkel, Admin Secretary, 2001, Administrative Support Angela Johnson, County Assessor, SAMA, 1999 Kim Jensen, Senior Appraiser, SAMA, CAE, 2004, Commercial Keith Kern, Assistant, SAMA, 1999 Ray Shudy, Senior Appraiser, SAMA, 1986, Commercial Steve Clay, Sr. Appraiser, AMA, 2000 Chris Bennett, Senior Appraiser, SAMA, 1993, Commercial Charles Arbuckle, Appraiser II, SAMA, 2006 Josh Hoogland, Senior Appraiser, AMA, 2010, Commercial Lisa Lindeman, Appraiser II, CMAS, 2005 Justin Massman, Appraiser, AMA, 2009, Commercial Mark Meili, Appraiser II, CMAS, 2006 Jon Klockziem, Appraiser, SAMA, 2009, Commercial Craig Anton, Appraiser II, CMA, 2005 Bill Burrows, Senior Appraiser, MAI, 2010, Commercial Renee Frensko, Appraiser II, CMA, 2004 Phil Jensen, Senior Appraiser, SAMA, 2003, Residential Thomas Shoemaker, Appraiser II, CMA, 2006 Melissa Potter, Senior Appraiser, SAMA, 2009, Residential Dan Mills, Appraiser II, CMA, 2007 Paul Sandvik, Senior Appraiser, SAMA, 2007, CAMA Debbie Maresch, Sr. Tech Clerk, 1975 Michelle Benson, Senior Appraiser, CMA, 2010, CAMA Kelly Princivalli, Tech. Assistant, 2008 Bart Lossing, Sr. Info Specialist, 1998, CAMA Kari Kamrath, Appraiser, AMA, 2006, Residential Dakota County Tom Kunik, Appraiser, SAMA, 2003, Residential Bill Peterson, County Assessor, SAMA/CAE, 1978 Mary LaRose, Appraiser, CMA, 2005, Residential Teresa Mitchell, Deputy Assessor, SAMA/CAE, 1990 Craig Lone, Appraiser, CMA, 1997, Residential Scott Lyons, Manager/CI-Apts, SAMA/CAE, 1991 Jessica Pike, Appraiser, CMA, 2006, Residential Gloria Pinke, Manager/Admin-Ag, CMA, 1969 Connor Rausch, Appraiser, AMA, 2010, Residential Al Whitcomb, Assessing Sys Spec., CMA, 1987 Tammy Schumacher, Appraiser, CMA, 2010, Residential Joel Miller, Comm Supervisor, SAMA/CAE, 1992 Mike Smerdon, Appraiser, AMA, 2008, Residential Darwin Renner, Res Supervisor, SAMA, 1987 Nate Stulc, Appraiser, AMA, 2006, Residential Deb McMenomy, Res Supervisor, SAMA, 1981 Shane Tjaden, Appraiser, AMA, 2008, Residential Kelly Baillet, Res Sr. Appr., SAMA, 2001 Kevin Wynn, Appraiser, AMA, 2002, Residential Jean Schluessler, Res Sr. Appr., SAMA, 1974 Judy Baker , Assessment Tech, 1985, Administrative Support Dawn Klein, Public Serv. Supv, CMA, 1986 Lisa Elasky, Assessment Tech, 2003, Administrative Support Marni Benedict, Public Serv. Supv, CMA, 1979 Jodie Szabo, Assessment Tech, 2006, Administrative Support Lisa Otto, Comm Appraiser, SAMA, 1994 Lisa Greer, Assessment Tech, 2008, Administrative Support Dustin Hinrichs, Comm Appraiser, SAMA/CAE, 1995 Lynn Fisher, Offi ce Specialist, 1998, Administrative Support Eric Lindberg, Comm Appraiser, SAMA/CAE, 1995 Michelle Lambert, Offi ce Specialist, 2007, Homesteads Jackie Mathis, Offi ce Specialist, 2003, CRV’s 32 Equal Eyes | Winter 2011 Region 9 County Staff Members

Note: Year listed is year employee started current position

Ramsey County Scott County Stephen Baker, Assessor, SAMA, 2001, Administration Mike Thompson, County Assessor, SAMA, 2009 Teresa Novak, Sup/Chief Res, SAMA, 1978, Residential Jason Heitzinger, Appraiser I, CMA, 2009 Steven Nelson, Sup/Chief Comm, SAMA, 1999, Comm Lee Schroeder, Appraiser I, CMA, 2009 Jill Gontarek, Supvr CAMA, SAMA, 1976, Technical Terence Chacka, Appraiser III, CMA, 2006 John Jacobson, Supervisor, CMA, 1986, Mapping Chad Bohnsack, Appraiser III, CMA, 2009 Bonnie Andrews, Supervisor, CMA, Homesteads Solomon Akanki, Appraiser I, AMA, 2009 Sandy Ross, Admin Sec, 1978, Administration Jenny Blumers, Appraiser II, CMA, 2009 Leslie Berzat, Appraiser, CMA, 2001, Residential Dan Bethke, Appraiser II, CMA, 2003 Tom Brandt, Appraiser, CMA, 2005, Residential Troy Pint, Appraiser I, CMA, 2009 Kathleen Brady, Appraiser, 2010, Residential Tom Wermerskirchen, Appraiser II, CMA, 1996 Rick Bryan, Appraiser, CMA, 2005, Residential Lance Link, Appraiser II, CMA, 2000 Craig Christianson, Appraiser, CMA, 2007, Residential Diane Heinz, Tax Specialist, 2006 Troy Davison, Appraiser, CMA, 2005, Residential Patricia Ecker, Appraiser, CMA, 2001, Residential Washington County Pete Friedrichsen, Appraiser, CMA, 2002, Residential Bruce Munneke, County Assessor, SAMA, 2001 Alan Kampf, Appraiser, CMA, 2005, Residential Rollie Huber, Dep Co Assessor, SAMA, 2001, Brett Larson, Appraiser, CMA, 1989, Residential Worked in many jurisdictions prior Mike Moranz, Appraiser, CMA, 2005, Residential Allan LaBine, Res App Supvr, SAMA, 1998 Robert Nichols, Appraiser, CMA, 1999, Residential Don Lovstad, Res App Supvr, SAMA, 2005 Craig Paulson, Appraiser, SAMA, 1999, Residential Curt Piepenburg, Prop Appraiser III, SAMA, 2002 Dean Robinson, Appraiser, CMA, 1986, Residential Ann Miller, Prop Appraiser III, SAMA, 2004, Lane Thor, Appraiser, AMA, 2006, Residential Started at Ramsey County in 1987 David Vik, Appraiser, CMA, 1994, Residential Robin Swanson, Prop Appraiser III, SAMA, 2002, Worked in

Thomas Larson, Appraiser, CMA, 2009, Residential Ramsey County 1998-2002 Spotlight David Anderson, Appraiser, SAMA, 1985, Commercial Lisa Janssen, Prop Appraiser III, AMA, 2010, Hired 2008 as Robert Burns, Appraiser, CMA, 1978, Commercial Property Appraiser II Marvin Deick, Appraiser, CMA, 1985, Commercial Steve Daggett, Prop Appr III/CAMA , CMA, 1989 John Evans, Appraiser, CMA, 1986, Commercial Jason Langer, Prop Appraiser II, AMA, 1998 Laura Fridgen, Appraiser, AMA, 1997, Commercial Faye Larson, Prop Appraiser II, CMA, 1992, Maryjane Peterson, Appraiser, AMA, 2007, Commercial City of Woodbury employee Joe Haeg, Appraiser, CMA, 2008, Commercial Sally Zoller, Prop Appraiser II, CMA, 1969, Retired January 2011 Tom Hefty, Appraiser, CMA, 2007, Commercial Michael Bjork, Prop Appraiser II, CMA, 2005 Maureen Ridge, Clerical Spec, CMA, 1990, Technical Amanda Cundy, Prop Appraiser II, CMA, 2005 Carol Seffl , Clerk Typist, 1987, Technical Christy Miranda, Prop Appraiser II, CMA, 2008 Barb Noha, Clerk Typist, 1983, Tax Court Tim Berggren, Prop Appraiser II, CMA, 2008 Debbie Beringer, Land Rec Tech, 1976, Mapping Sam Scott, Prop Appraiser II, CMA, 2005 Richard Rieck, Land Rec Tech, 2005, Mapping Lynne Freezy, Sr. Assmt Tech, CMA, 2005 Sherry Crowther, Land Rec Tech, 1999, GIS Frank Langer, Local Assessor, SAMA Patrick Chapman, Prin Appraiser, CMA, 2007, Res Patrick Poshek, Local Assessor, SAMA William Graham, Prin Appraiser, AMA, 2005, Residential Corey Erickson, Prin Appraiser, AMA, 1998, Comm Luis Rosario, Prin Appraiser, SAMA, 2005, Commercial Matthew Zellmer, Prin Appraiser, AMA, 1994, Comm Paul Montgomery, Res Analyst, CMA, 1990, CAMA Colleen Conrad, Tax Clerk, 1981, Technical Catherine Peloquin, Tax Clerk, 1999, Technical Cindy Bush, Tax Clerk, 1984, Mapping Lori Clark, Tax Clerk, 2004, Homesteads Linda Rooney, Tax Clerk, Homesteads Joanne Fritsche, Tax Clerk, Homesteads Mike Crisler, Tax Clerk, 1990, CRV Techn. Robert Sheehan, Tax Clerk, CMA, 2001, Appeals Debbie Delange, Tax Clerk, 1990, Abatements

Reminder: Region 9’s “Big Cities” will be featured in the next issue of Equal Eyes. Please submit information, articles, and pictures to [email protected].

Winter 2011 | Equal Eyes 33 Region 9 Featured Properties Dakota County - Flint Hills Resources’ Pine Bend Refi nery

Flint Hills Resources’ Pine Bend Refi nery in Rosemount is among the Twin Cities, yet close enough to reduce transportation costs the top processors of Canadian crude in the and and easy access to the river and water transportation. The is a leader in providing cleaner-burning and high-performance location was also served by two major railroads at the time. fuels. The refi nery produces fuels such as gasoline, diesel, propane, and butane that are used throughout Minnesota and purchased controlling interest of the refi nery in the Upper Midwest. It supplies much of the jet fuel used at the 1969 and renamed the facility Koch Refi ning Company. At the Minneapolis/St. Paul International Airport. The refi nery, which time, the refi nery was one of a few which had been built on celebrated 50 years of operation in 2005, the most up-to-date principles of integration also manufactures asphalt, heating fuels, in order to assure maximum effi ciency in and sulfur for fertilizers. sequence of operations. During the early 1990’s, Koch signifi cantly expanded the The facility has a crude oil processing refi nery by adding process equipment. capacity of about 320,000 barrels per day. This resulted in an expansion of the overall In 2006, the refi nery completed a $350 refi nery layout. This expansion was primarily million project to produce ultra low-sulfur driven by the need for desulfurized diesel diesel fuels and convert diesel fuel to fuel for trucks. gasoline to meet market demand. In January 2002, refi nery became part of The refi nery is located 17 miles south of Minneapolis. The Flint Hills Resources, LP, an independent refi ning and chemicals facility went on stream in September 1955 with a processing company owned by Koch Industries Inc. The facility celebrated capacity of 25,000 barrels per day. The Great Northern Oil 50 years of operation in 2005. Company owned the refi nery. The location was chosen in the early 1950’s because the Twin Cities area was a growing market Re-printed with permission of Flint Hills Resources in served by only one other refi nery, and crude oil from Canadian Minnesota. Note: Flint Hills Resources owns nearly 4,000 acres fi elds discovered prior to World War II could be transported by in Rosemount and Inver Grove Heights; has an estimated pipeline systems to the Twin Cities. The area provided several market value of nearly $200 million, and pays over $5.5 million unique characteristics for a refi nery — somewhat remote from in real estate taxes in Dakota County.

Spotlight Ramsey County - Minnesota State Capitol Building

One of Ramsey County’s most distinctive and recognizable Gilbert’s fi nished product was modeled after Saint Peter’s Basilica buildings is the State Capitol building, which is located in Saint in Rome. In fact, the unsupported marble dome is the second Paul, just north of the downtown area. The building houses the largest in the world, after Saint Peter’s. Although built over 100 Minnesota Senate, House of Representatives, the Offi ce of the years ago, the Capitol was designed to be thoroughly modern. Attorney General, and the Offi ce of the Governor. It also includes When it opened, the building boasted all electric lighting, a state a chamber for the state’s Supreme Court, although court activities of the art heating plant, and even telephones. The fi nal cost, usually take place in the neighboring Minnesota Judicial Center. including the site, building materials, interior decorations, and furnishings, was $4,458,628.27, or about The Capitol was completed in 1905, and $90 million in today’s dollars. The property’s is the third to serve as Minnesota’s seat assessed value is just under $43 million. of government. The fi rst was built in 1853 at Tenth and Cedar Streets. The original As would be expected of any building over building was destroyed by a fi re in 1881, and 100 years old, the Capitol requires ongoing replaced two years later on the same site by a investments to maintain the building to red brick Victorian structure with a distinctive prevent potentially destructive deterioration. tower. Because of the many complaints that The 2005 Legislature appropriated $2.4 the new building was too small, just ten years million for restoration of the Capitol dome and after being built, a committee was established $1.17 million was appropriated for restoring with the main function to promote the need for a new Capitol. the paint on the third fl oor ceiling. Over the years, water leaks have caused deterioration of the plaster on the third fl oor ceiling. The fi rst offi cial steps to a new Capitol began in 1893, when the The damaged plaster has been removed, and the ceiling is being legislature made the fi rst appropriation of funds. An architectural restored to match its original decorative designs and colors. competition two years later attracted architects from around the world, but the winning design was submitted by Cass Gilbert, Most days, the building is open for tours. Tours are free and an infl uential local architect who was just 35 years old. He later include a stair climb to the roof to view the quadriga, which is a designed the U.S. Supreme Court building in Washington, D.C. copper and gold leafed statue that sits atop the Capitol.

34 Equal Eyes | Winter 2011 Region 9 Featured Properties

Carver County - Courthouse Lake

In what Minnesota county can an employee step out of the Brewery, and the State Capitol in St. Paul. Even the sewers of offi ce on their lunch break and a few moments later be casting Minneapolis and St. Paul are lined with Chaska Brick. for trout? Carver County. The brickyards are now gone and the mining pit behind the Immediately behind and abutting the courthouse campus courthouse has fi lled with water. The Department of Natural is a ten acre, fi fty-seven foot deep spring-fed trout pond. Resources designated the pit as a trout pond, one of only a Surrounding the pond is a paved trail approximately 6/10 of a handful of trout ponds in the Minneapolis/St. Paul metro area. mile long, so if you forgot to bring your fi shing gear, you can still take a nice walk. Typically there are about 2,000 rainbow trout, weighing about a pound each, stocked in Courthouse Lake in late fall. Earlier If you are wondering which came fi rst, the courthouse or the this year, 3,000 weighing about a third of a pound were also pond, the answer is neither. It, along with stocked as well as a number of larger trout two other nearby bodies of water, Brickyard – hatchery stock past “egg viability” stage. Clayhole and Firemens Clayhole, are actually abandoned mining pits. The popularity of the trout pond has been steadily growing over the years with the In the mid-1850’s Lucius Howe, a traveling biggest crowds of fi shing enthusiasts Vermont businessman, recognized that visiting the pond each January 15th, the Chaska had excellent clay deposits and opening day of the winter trout season. established the town's fi rst brickyard. With its high quality clay deposits, local In the mid-1990’s, Courthouse Lake hardwood forests for fuel to fi re the kilns, attracted 50 to 75 ice houses, which Spotlight a hardworking immigrant workforce, and the Minnesota River doubled to about 150 by the late 2000’s. The trout season for barge transportation, there were four brickyards in the town traditionally began on a Saturday, before switching to January within the next ten years. Railroads soon came to replace the 15. Last year, it fell on a sub-zero Thursday and still drew about river barges, and by the early 1900’s, Chaska was producing 100 anglers. When it falls on a Saturday, the lake draws as 40 to 60 million bricks per year, almost a third of all bricks made many as 500 anglers from throughout the metro area. in Minnesota. So, the next time you visit Carver County’s Chaska campus, A large number of historic buildings contain Chaska brick don’t forget to bring your fi shing pole – and make sure you such as Butler Square, the Orpheum Theatre, Grain Belt have a trout stamp with your fi shing license.

Location of Region 9

Anoka

Hennepin Ramsey Washington

Carver

Dakota Scott

Winter 2011 | Equal Eyes 35 2010 Flash Flooding: Wanted - Used Ark ASAP - Any Condition!

Written by Dan Whitman, SAMA Martin County Assessor MAAO PVC Course Coordinator

On the night of September 23, 2010, some roads completely away. There was The producer offered to try to pump the many people in southern Minnesota were extensive damage to the drainage ditch water away from the area using this same wondering if they may need that ark the system, as they weren’t designed to handle concept. This was just what the doctor next day. It began raining that evening and that volume of water. Also, the drain ordered for that part of town. They set up didn’t quit until up to 14 inches of rain had systems in Truman were not able to handle the pump and strung the hose 3 ½ miles fallen. Martin, and surrounding counties, this amount of water and the wastewater out of town to get it over the hill so it are basically fl at land and that much rain treatment plant went under. The failed would run away from the town. In the next causes unique problems. In 2007, I had drain systems caused most basement 32 hours, they pumped over 10 million the opportunity to help do reappraisal in drains in town to become backed up. In gallons of water out of the town. Within Winona County following the fl ood there. addition, the fl ooding of the wastewater minutes of starting the pump, the water I actually reappraised the house featured treatment plant caused untreated water and started to go down in those houses where on many state news programs that was sewage to affect much of the town. it was threatening the main fl oor. picked up from its foundation, carried about ½ mile, and then left on top of a set One interesting story we heard was about This water in the fl at lands does not just of railroad tracks, all while the residents one portion of town where the water was disappear like it does in hill country. were on the roof of the house throughout winning and most basements were getting Many of the fi elds were fl ooded for weeks. the journey. full. There was a very real threat that it However, the water eventually drained would reach the main fl oor of some of the slowly through Martin County’s extensive Unfortunately my experience in Winona homes. About this time, one of Martin 1,488 miles of ditches and tiles. This water County didn’t help much in Martin County County’s many pork producers pulled is taken through the ditches and tile and due to our topography. When that much into town with his industrial sized pump. is sent to the state’s river systems, so you rain comes, it fi lls the low spots and then These pumps are used to empty the pits can guess who got our water a few days rapidly starts covering an ever expanding under the hog barns. The pump moves and weeks later. This made for some area. Areas that experienced the most the manure through the pipes and out to interesting problems for them as well since damage were crops, basements, and the the fi elds, where it is spread by a tractor they had their own water to try to get rid roads. Water rushing over the roads caused as fertilizer. of - plus ours had to move through. much damage to them and even washed

36 Equal Eyes | Winter 2011 Wabasha County In Wabasha County, the Zumbro River, and roads, bridges, and personal property. No The residents that had their homesteaded areas surrounding Lake Zumbro, runs from lives were lost, and there were only a few homes damaged will receive and automatic the west through the county ending at the minor injuries. tax credit next year and so it was well Mississippi River. Two cities in Wabasha worth the effort, and we learned much County experienced extensive damage: Twenty miles to the east of where the from our experience. We were able to Hammond and Zumbro Falls Both had major fl ood damage occurred in Wabasha complete the work and an application about 75% of their homes and all of their County, the rains and flood water did has been sent to the Governor for fi nal commercial properties suffer damage. A major damage to the bank of the river in approval so the state will reimburse the few of the commercial properties have the City of Kellogg. Although no homes county for any money that was credited reopened, but some may never reopen. were damaged, some may have to be to the home owners. At this point, it is unknown how many moved because 60 to 70 feet of the bank homes will end up considered completely washed away. We hope we will never have to go through destroyed with many of these people not this again, but we know we can “get it be able to rebuild. Although I thought I was experienced, done” if we need to. I still learned much. From my past In addition, many homes around Lake experience, I knew that whenever there Zumbro had fl ood damage ranging from was a home that experienced over 50% a few inches of water in the basement damage it qualified for programs that to water well up on the fi rst fl oor. Two will give the owner some assistance. large campgrounds along the Zumbro What I didn’t realize was there is another River suffered damage and parts of the program called the Homestead Disaster campground were washed away along Credit program that kicks in when there with campers and park trailers which were is a disaster declaration, there are over 25 destroyed. homes that are damaged, and the damage averages over $5,000 per home. This is There were also some small residential the program that forced us to jump into areas in neighboring townships where high gear since we had three small towns homes were damaged ranging from water that experienced signifi cant damage along in basements to water on the second with all the rural area surrounding them. fl oor of some homes. Farmers in the area had damage to their fi elds with several In the end we ended up appraising every areas where the crops were completely home in Truman, the worst hit area, and destroyed and land washed away. all of the homes that reported damage to local offi cials in Trimont and Northrop In Wabasha County, roughly 200 properties and the surrounding ten townships. This were damaged exceeding $8 million of ended up being over 850 reappraisals in damage. This does not include damage to about four days.

Winter 2011 | Equal Eyes 37 Wadena 2010: The Disaster Reassessment

Written by James Haley, CMA Polk County Editorial Committee Member

On the morning of June 17, 2010, the town As usual with a severe disaster, many Mr. Brekke was amazed at how his offi ce of Wadena, Minnesota, was gearing up for counties and other assessment professionals and the community of Wadena pulled its big all-school reunion. The sleepy town offered help with the damage assessment. together. The skill of the county and city was abuzz with plans for the event. For the However, the Wadena County offi ce was employees made the reassessment and clean Wadena County Assessor’s Offi ce, all was able to handle the process internally with up go as smoothly as possible. Said Mr. well. The offi ce was just fi nishing up with a well-crafted plan. Wadena County Brekke, “This was the fi rst and hopefully County Boards and gearing up for the 2011 coordinated with the Department of Revenue last time we go through a disaster like this. assessment. and FEMA to develop a logistical procedure The tornado may have future implications for quick action. for the property tax base. Many residents However, Mother Nature reared her ugly simply abandoned their homes and allowed head that evening. Right around supper Appraisers were sent out in teams of two foreclosure. These structures are now time, an EF4 tornado ripped a 1.1 mile and were each assigned a quadrant of the simply a hazard and no longer of value. “ wide swath of destruction through town. It city. Each team was charged with fi nding all only took eighteen minutes for the tornado of those properties which had fi fty percent There was also signifi cant value loss to some to pass, but it left months of clean up and or more in damage. When it was all said commercial structures. However the city destroyed years of hard work. and done, appraisers determined that 30% is confi dent that the 950,000 cubic tons of of total properties in the city were affected debris that was carried away will transform Lee Brekke, Wadena County Assessor, and by the tornado. The 662 taxable properties into a newly-built community. the rest of his offi ce were new to a disaster affected had a collective loss of 14.5 million like this. The county did not have a process dollars. There was also a signifi cant loss in place to deal with such sudden and large in exempt properties. Nine parcels were scale property damage. The county had to affected for a loss of roughly 35.5 million operate on the fl y and passed a resolution dollars. Most of this came with damage to for local option abatements. Of course, the High School and Community Center. they were also charged with distribution and processing of those applications.

38 Equal Eyes | Winter 2011 Gett ing to Know Nancy The Editorial Committee’s Newest Member Written by Nancy Gunderson, SAMA City of Moorhead Editorial Committee Member

Hello fellow MAAO members. My name is government, I moved into the county’s Speaking of staff, in our department, we Nancy Gunderson, and I am excited to be the Assessing Department. My fi rst position have Denise Jacobs – technical office newest member of the Equal Eyes editorial was that of a clerk. The County Assessor at support, Jill Murray – appraiser, and Darrell committee. One snowy Friday afternoon in that time was Bob Moritz. He supported staff Bauder – appraiser (part-time). I am also early December, I received an email from advancing one’s career and licensing level. able to enlist help from Gary Bock and Rebecca Malmquist. I was being invited to I took that opportunity to take the appraisal Pete Doll at times to help with additional join the editorial committee of Equal Eyes. I classes and obtain the fi rst two certifi cation assessment duties. I’ve learned a great deal was truly surprised and yet very interested in levels. I worked in several capacities within about budgets, hiring and managing staff, this new endeavor. After sending off a quick the offi ce during those years. In 1997, I and now tax court. This in turn has brought email to my director, who in turn responded gained my AMA license and was promoted me to another MAAO involvement - the with a “I support this” statement, I was in. to Chief Deputy Assessor. I worked for Tax Court and Valuation Committee. I am I come to the editorial board with absolualy roughly eighteen years in the department. currently on the committee. There are in no writing/journalism know-how, except for fact many areas where one can get involved the fact that I wrote an article for the Fall In 2001, I decided to try something different. with MAAO. 2009 edition on the fl ooding in Moorhead. So, I accepted a position within the County But I will truly try my best to get up to speed Recorder’s Offi ce. I served in the position On the personal side, I have been married with the rest of the committee members in a of Chief Deputy Recorder for three years. for almost 30 years to my husband, Dale. short amount of time. This was another good learning experience We have two adult sons, Nick and Kevin. for me. Finally in 2004, I made the move Nick is married and lives in Montevideo I grew up in a small community just 60 miles back into the assessing world with the City with his wife Rachel and their son, Aiden. northeast of Moorhead, rural Twin Valley, of Moorhead, becoming one of the Assistant Kevin lives in Moorhead. So at home it’s in Norman County. I attended Moorhead City Assessors. I received my SAMA in late just Dale, me, and the dog, Kramer. In our State University and received a two-year 2007 and was offered the position of City free time, we enjoy traveling, attending accounting degree. I happened to fall into a Assessor, a position that I presently hold. All our local high school’s football and hockey government position just after graduating. of those years of experience have really, in games, and spending time with family. I’m some way big or small, aided in performing always interested in trying a new recipe or Over the course of my career, I have worked the duties of City Assessor. two and reading a good book. for only two employers: Clay County and City of Moorhead. I started with Clay Being the City Assessor has in reality Thanks for this unique opportunity. I will try County in 1981 with the Planning and been the greatest challenge of my career. my best to support the publication in every Zoning Department. After getting several In this position, one is certainly a working way possible. If anyone should have any years worth of experience with county supervisor. I am responsible for roughly ideas or suggestions for articles or features, government – learning what parcel numbers 13,400 parcels. Our current staff is small so you can get in touch with any committee were and what they meant, what a legal we all need to pitch in during those busy, member or contact me. I can be reached at description was and where to fi nd it on the hectic months, (you know the months I’m [email protected] or by map, and just the general workings of county talking about – January through December). phone at 218.299.5344.

Winter 2011 | Equal Eyes 39 Refl ections of a (former) Board of Assessors Member Written by A. Keith Albertsen, SAMA, CAE Douglas County Assessor

In late 1993, there was an opening on the 2005. Today, all but a few AMA & SAMA in being involved in the process where the Board of Assessors (BOA) for a county applicants are utilizing the case study as their rules we assessors “live by” have been assessor member to fi ll out the remaining method of obtaining their license. The BOA improved. Hopefully, they provide the year on a term, and I threw my hat into the turned over “ownership” and management public with better assessors as a result. The ring. I had been a county assessor for nearly of the case study exams to MAAO in 2006. process is frustrating because of the length 10 years, been on the MAAO Executive of time it takes to work the ideas into a rule, Board, had a strong desire to be involved, There was a concern in 2004/2005 that the introduce it to the stakeholders, bring it back and thought this might be an opportunity that courses for assessors (conducted through and revise it, add something new that was wouldn’t come along very often. the University of Minnesota since the overlooked, and go through the publication 1970’s) had gotten stale and were in need and hearing process. Then you wait for all The person who signed my appointment of updating. A committee was formed the “political” approvals. From an idea to was Commissioner of Revenue Morrie (called the Professional Development an actual new rule taking effect is literally Anderson. You don’t get appointed to a Committee – PDC) with members from years. position like that without getting “cleared” the BOA, MAAO Education Committee fi rst, though. I still remember the phone and Executive Board, and Department of When I fi rst started, the line between the call I got from Mike Wandmacher (then Revenue to formulate a new direction for Department of Revenue and the Board of Property Tax Division Director). One of the the weeklong courses. From this, a union Assessors was blurred. Many assessors felt questions was whether I had any “skeletons with St. Cloud State University was formed, the BOA was just an extension of the DOR. in my closet”. I assured him there were none and each of the weeklong courses were I hope that by being involved more with the that I knew of and that began a tenure that redone and launched in 2006. The PDC Education Committee and being a visible continued for sixteen years (with the last was dissolved, and a new committee (the presence on the Board, assessors realize that twelve as Chairman). Weeklong Course Committee – WCC) was it is a separate entity that works with several formed to manage the new courses. It was stakeholders. My fi rst meeting as a member of the BOA during this time the change was made from was January 24, 1994, at the Department of the letter designations of the courses to brief I have been asked if the reason I chose Revenue building (then located at the “River descriptions. The idea of requiring a mass not to serve another term was because Park Plaza” building). Other Board members appraisal basics course instead of an elective I was retiring. If only it were so. To the at the time were: Steve Behrenbrinker, Deb for a Certifi ed Minnesota Assessor (CMA) disappointment of many (I am sure), I have Volkert, Gerald Garski, Lila Benson, Faye license was also considered. It was also no upcoming plans to leave. Serving on the Bigelow, Andrew Gerbozy, and John Kruger. about that time that I began attending the BOA was personally rewarding, but with Also new to the BOA at this meeting was MAAO Education Committee meetings to legislative changes and the additional time Jan Jackson. share information between the two groups. they required at my county job, I could no Today MAAO owns and manages most of longer afford to spend the time on Board Contract points were still an option as the weeklong courses used by assessors to matters that I felt they needed. What started there were folks working their way to obtain their license. simply as a meeting every other month the relatively new license level of Senior turned into much more than that. This is Accredited Minnesota Assessor (SAMA). There was growing concern in the Legislature evident by a listing of the committees that about assessment practices in 2005, and grew from BOA involvement: Professional At that time, virtually the only way to achieve while the BOA had required a USPAP Development, Code of Conduct, Weeklong an Accredited Minnesota Assessor (AMA) course for all SAMA licensed assessors, the Course, Education, Complaint, and Property was to write a residential demonstration Legislature didn’t feel it went far enough. It Tax Advisory. narrative appraisal - something nearly required a Code of Conduct be implemented. everyone found to be a daunting task - Through several meetings, the code was Along the way, I have met far more people and then write an income narrative for written and adopted in March of 2006. While in the assessment community than I ever a SAMA. As one of the champions of it doesn’t provide common sense, it does would have otherwise and that has been assessor education, Steve Behrenbrinker suggest assessors utilize some. (Although more fun than you can imagine. Interviews came up with the idea in 2002 to put some assessors haven’t and that is why we of those working towards their AMA were together a rigorous case study exam as have more complaints than we used to.) a way to learn about some of the rising stars an alternative to doing a second income in the profession. Many of those are now narrative for a SAMA license. After ironing Looking back, some of the more interesting teaching courses, are county assessors, and/ out the wrinkles, the idea was expanded to a (and frustrating) tasks have been the rules or are the ones who will be leading the way residential case study exam for an AMA in change process. I have some personal pride in the future. 40 Equal Eyes | Winter 2011 From the outside, the Board of Assessors Steve Sinell – city assessor, Gregg Larson has given more back to others than Steve. appears to be an intimidating group (so says and David Marhula – public members, Mike Next time you see him, thank him. If you nearly every one who has come before us Amo – Appraisal Designation member, and have an assessor license in Minnesota, in for an AMA interview), but I see them as a Doreen Pehrson – county assessor member. one way or another, he helped you get it or close group of friends who - for very little The newest member (replacing me) is Brian maintain it. compensation - come together to try and Koester from Benton County. provide the public with better assessors. I As Bob Hope always sang at the end of his am honored that they considered me worthy I need to extend a sincere thank you to programs, “Thanks for the memories.” of being Chairman all those years. Pam Lundgren as Board secretary for all the years of support and help. Many people Current members on the Board are Deb have supported my involvement with the Volkert and Steve Hurni from the Department Board. The most notable one has been Steve of Revenue, Jan Jackson – local assessor, Behrenbrinker. No one else in our profession

Cool, Calm, and Collected in Kansas: HOME ON THE RANGE

One wonders if this house, now a museum, was indeed painted pink in 1887 when Susanna Salter was elected the fi rst woman mayor in the United States of America in Argonia, Kansas, in Sumner County.

The story behind her election is at once interesting and humorous. Her father had been the fi rst mayor of the small town and the 27-year old Susanna, an acquaintance of Carrie Nation, was active in the local Women’s Christian Temperance Union. Several local men (rumored to be drunk at the time in some reports) nominated her as the Republican candidate for mayor. With the backing of the city’s women, prohibitionists, and Republicans, she won a surprise victory. After an uneventful term, she declined to run again. News of her election stirred debate around the world regarding the eligibility of women for public offi ce.

It all began right here - in little Argonia, Kansas, amongst the wheat fi elds of western Sumner County.

NCRAAO North Central Regional Association of Assessing Offi cers

2011 Annual Conference - Topeka, KS June 13th to 15th at the Ramada Inn 420 E. Sixth, Topeka, KS 66607 785-215-8257 Go to ncraao.org for more details

Della Rowley, RMA, President, 500 N Washington, Wellington, KS 67152 – 620-399-1020 John Lawson, ICA, Secretary, PO Box 452, Spencer, IA 51301 – 712-262-1986

Winter 2011 | Equal Eyes 41 International Items IAAO’s Newest Representative

Written by Doreen Pehrson SAMA, CAE Nicollet County Assessor IAAO Representative Board of Assessors Chairperson

As Minnesota’s newest IAAO numerous IAAO educational offerings and GPS Representative, I join Jan Olsson, Tom have continued taking many of the classes May, and Bill Peterson in promoting offered. Meeting instructors and students %311" IAAO to Minnesota assessors. from other states has proved that although 3 terminology and tax policy may differ, the My assessing career began in 1974 when challenges and basics are the same. I was hired by Nicollet County as an assessment clerk. Soon after, I began Through the years, these classes taking the required classes and became a and seminars have not only fulfilled Certifi ed Minnesota Assessor in 1977. I requirements for designations and license earned my AMA in 1983, my SAMA in levels; they have provided me with the 1987, and my CAE (Certifi ed Assessment education to become an appraiser and an Evaluator Designation from IAAO) in assessor. 1992. Working my way up through the ranks, I was appointed Nicollet County The benefi ts of being an IAAO member Assessor in 1989 and have held that go beyond education; with a network of position to the present time. peers, a huge research library available online, and other tangible and intangible As a long-time member of both MAAO reasons for membership, why wait to join? and IAAO, I believe that each organization DON’T PAY AGAIN benefits one another, like any good I encourage all current IAAO members KPJO UNTIL JANUARY 1, 2013! partnership. to stay involved and reap the rewards OPX" of membership. If you are not currently I became a member of IAAO in 1987. a member, I encourage you to give 'OODTHINGSCOMEINPAIRS SO)!!/ Prior to becoming a member, I attended membership a try! OFFERSYOUTHECHANCETOGETUPTOTWO YEARSORMORE OFMEMBERSHIPFOR 77th International Conference ONLY on Assessment Administration *OINNOWANDDONTPAYDUESAGAINUNTIL*ANUARY  4AKEADVANTAGEOFTHISINCREDIBLEMEMBERSHIP OFFERBEFOREITEXPIRESON-ARCH  Transforming Assessment: Rising to Meet New Challenges $OUBLEUPONYOURINITIALMEMBERSHIPTERMAND September 18 – 21, 2011 PARTICIPATEIN)!!/SMANYBENEFITS INCLUDING Sheraton Phoenix Downtown Hotel s!SSESSOR.%4 )!!/SMEMBERS ONLYONLINEDISCUSSIONFORUM Phoenix, Arizona s&REESUBSCRIPTIONSTO)!!/SHIGHLYRESPECTEDPUBLICATIONS s)!!/SWORLDPREMIERLIBRARYANDRESEARCHSERVICES s%DUCATIONALOPPORTUNITIESANDTHEABILITYTOEARNA PROFESSIONALDESIGNATION

42 Equal Eyes | Winter 2011 50 South 6th Street SOLD! Minneapolis, MN

TThehe LListingisting

Status: Sold - November 2010 Sale Price: $180,000,000

Address: 50 South 6th Street Minneapolis, MN Year Built: 2000 Gross Building Area: 1,044,492 s.f. Land Area: 47,099 s.f.

Class A Offi ce Building Total Offi ce Area: 649,000 s.f.

This 404 foot tall skyscraper is the 18th tallest building in the Twin Cities, two behind the Foshay Tower at 448 feet.

The fi rst and second fl oor retail includes four restaurants, a coffee shop, banking services, a child care development center, and a convenience shop. Underground parking is available for 646 cars. The building is 94 percent leased to tenants including: Dorsey & Whitney LLP; Deloitte LLP; Dunham Associates, Inc; and M&I Bank, among others.

Winter 2011 | Equal Eyes 43 Revisiting the Retirees: Nancy Bye

Researched and Written by James Haley, CMA Polk County Editorial Committee Member

This issue, we catch up with Nancy Bye, the former City of Plymouth City Assessor

Like most, Nancy Bye’s ambitious career in meeting so many interesting people. She is having time to spend with her family. Her the assessment fi eld began by chance. The also noted that she enjoyed working with the and husband, Ron, are the proud parents former City of Plymouth Assessor simply dedicated and supportive people of MAAO. of two grown children, Jon and Sheila. answered an ad for a temporary appraiser Nancy has had a few memorable moments They especially enjoy spending time with position. Three months after that, Nancy was as an assessor. She said the fi rst that came their fi ve grandchildren. In fact, the family off and running toward a renowned career to mind was a time when she was doing a went on trips to New York City in 2009 with the aforementioned City of Plymouth, residential review. A woman answered the and Washington, DC in 2010. In addition as well as the City of Brooklyn Center. Now to traveling with her family, Nancy enjoys that she has been retired for three years, we reading, genealogy, walking, and gardening. thought it a great time to catch up with her She says it is nice to have time to do the to see what she has been up to. things you want to do.

Because Nancy had a background in When speaking with Nancy, it seemed appraisal and property management through prudent to ask a seasoned veteran for some her college coursework, she was able to get advice to assessors just starting out. Nancy her fi rst gig as an assessor in Plymouth. said to be ready and to take advantage of Nancy clearly had a knack for the job, the opportunities to move up by getting because her hard work in a temporary role educated. As for advice to assessors nearing landed her a full-time position. Nancy spent the end of their career? She shares,“Renew the next twenty-eight years as an appraiser, old friendships and keep in touch with your senior appraiser, and city assessor. friends in MAAO. Most of all, stay active and plan ahead for things that you have In addition to her service to Plymouth and always wanted to do!” Brooklyn Center, Nancy also served MAAO as president and vice-president of Region With two major trips already and another one 9, Region 9 director for the executive coming up, a busy family life, and a handful board, Organization Review Committee door and stepped out to speak with Nancy. of new hobbies, it appears Nancy has heeded chairperson, and Tax Court Committee Right then, the wind slammed the door shut, her own advice. But there is also some spare member. Nancy continues on as a retired locking the woman out of her own house. time to relax, and there isn’t anyone we can member of MAAO and loves our own Equal Nancy ended up crawling into a window to think of who deserves it more. Eyes magazine. unlock the door!

Nancy says her favorite part about working After such a busy and interesting career, as an assessor was inspecting properties and Nancy says her favorite part of retirement

“Revisiting the Retirees” is the newest Equal Eyes department addition.

The Editorial Committee hopes you enjoy catching up with some familiar faces of our association.

If you would like to know what certain assessors have been up to in retirement, drop us a line at [email protected].

We’ll do our best to track them down and Revisit the Reirees!

44 Equal Eyes | Winter 2011 Transitions

Arlin Trae Retires! Mark Pettman Retires! Arlin Trae, Appraiser in Freeborn Mark Pettman, Rice County County, retired December 31, Appraiser, retired December 31, 2010. Arlin has worked for 2010. A recognition for Mark was Freeborn County for 38 years held December 30th at Rice County. - six years with the Engineer’s He has worked as an appraiser for Department as a highway tech Rice County for 18 ½ years. Prior and thirty-two years with the to that, he worked at Steele County Assessor’s Offi ce. He is a 30-year as an appraiser. member of MAAO.

Sue Wiltse Retires! Susan Wiltse, as the County Assessor. In 1981, under After completing many classes, hours Faribault County the direction of Dean Moller who was of training, tests, form writing, and Assessor at Blue County Assessor at that time, Sue began interviews, Sue achieved the designation Earth, Minnesota, her appraisal career. She began doing both of SAMA. was honored agricultural and residential appraisals. at a retirement Later she claimed the title of Residential Sue is looking forward to retirement and party at the Appraiser, doing all the city residential fi nally being able to do all those things Faribault County appraisals within the county’s 11 cities she never had time to do. Sue and her Courthouse on (approximately 16,600 parcels). Going to husband, Dan, are looking forward to December 28, 2010. Sue is retiring after Local Boards of Appeal and Equalization spending more time with their kids and 39 years of public service to Faribault was Sue’s favorite part of the assessment grandkids. They hope to travel. County. cycle. That is a rather unusual “favorite” part of the job. In 2001, Dean Moller We will miss you Sue! Best wishes! Sue’s career in the assessment profession retired and Sue became the new County Enjoy retirement and all the great things began in 1971 as a clerk with James Olson Assessor. it brings!

Mike Holmen Retires! Mike Holmen retired from the Stearns may not pursue that training in the future. time with his seven grandkids. He is also County Assessor’s Office on July 30, For the time being, Mike is satisfi ed with getting much more involved in his hobbies 2010. Mike started as an appraiser for retired life and spending large amounts of as a collector/purveyor of handmade and Stearns County in July of 1997. Prior high-grade factory hunting knives, the to Stearns County, Mike worked as an shooting sports, and hunting. appraiser in Todd County for seven years. Mike says, “I don’t miss the day-to- After taking a few months off, Mike day headaches of going to and being at planned to start a home inspection work, nor do I miss trying to explain the business, using the experience of 20 constantly new and confusing laws to the years of working in assessors’ offi ces. taxpayers of Stearns County. I do miss Mike also took some Kaplan (ProSource) the camaraderie of working with a great courses in basic home inspection. After group of people in the office setting. doing a couple inspections, Mike realized Retirement? I highly recommend it! The he needed more training to be a very sooner, the better!” competent home inspector. He may or

Winter 2011 | Equal Eyes 45 Meet the New MAAO Region Directors Region 1

Ryan Rasmusson, SAMA Freeborn County Assessor 507.377.5176 [email protected]

I am the County Assessor for Freeborn I was working for a local manufacturing In my spare time, I enjoy sports, camping, County. Prior to being appointed county company, Alamco Wood Products and was fi shing, and helping with the in-laws on assessor in 2003, I had worked as a property trying to work my way into the front offi ce. the farm. I am also involved in coaching appraiser for the county since 1998. We I became frustrated waiting for something elementary football and basketball for the have a staff of seven that includes the county to develop. I applied for the open appraiser Glenville-Emmons Wolverines (soon to be assessor, four appraisers, and two offi ce position with the county and was hired. It 2016 nine-man state football champs). support staff. has worked out well. I was also lucky enough, I think, to be I have been a member of MAAO since 1999 I attended Winona State University, receiving elected to our school board this past election. and a member of IAAO since 2005. Having a degree in business administration with a Both Carolyn and I are members of the served on the Membership and Awards minor in accounting, and was fortunate to Glenville Volunteer Fire Department and Committee and the Rules and Regulations fi nd a decent job near home and to be able First Responders. Committee in the past, I am excited to be to be near friends and family. the Region 1 Director and look forward to I hope to continue to work for Freeborn serving on the Executive Board and see it as Born and raised in Freeborn County in the County for many years to come, and I look a great learning opportunity and a chance to City of Glenville, I reside there with my forward to the changes and challenges that get to know other MAAO members. wife of 14 years, Carolyn, and two children: lie ahead. Those plans include continuing Anthony is 11 years old and Sydney is 8 to be involved in MAAO. Like most others, I never planned on years old. Carolyn is a nurse at Albert Lea becoming an assessor. I actually had no idea Medical Center and also works as a casual what an assessor was when I applied for an EMT for the ambulance service. Anthony is appraiser position 12 years ago. Property in 5th grade and Sydney is in 3rd grade. The taxes were not something I needed to worry kids are at the age where we are running to about. their various activities, which always seem to keep us busy.

Seeking Nominations:

The Nominations Committee is seeking candidates for MAAO Second Vice President to be elected at the 2011 Fall Conference

Candidates are being sought from the metro area (Region 9)

For more information, or to make a nomination, Contact, Michelle Moen, SAMA, Nominating Chair 555 18th Ave SW Cambridge, MN 55008 763.689.2752 Fax 763.689.8226 [email protected]

46 Equal Eyes | Winter 2011 Meet the New MAAO Region Directors Region 9

Angie Johnson, SAMA Carver County Assessor 952.361.1961 [email protected]

Hi, I am Angela (better known as Angie) That left only one of us driving – ME! When one in South Dakota. Our weekends for Johnson, the Region 9 Director and the I started in Scott County in September, I the last three years have been plenty busy Carver County Assessor. I grew up in was given a township and the City of New between running our business or other Southwestern Minnesota in a little town Prague and told to start my quartile work – commitments and our family and grandkids. called Echo. I started my career in the IN SEPTEMBER!!! Apparently, the local One thing for sure is we put plenty of miles medical fi eld as a medical lab tech and after assessor was gone and the jurisdictions were on our vehicles. some twists and turns in my career, ended up left for the county to do that year. in the assessment fi eld. When I do have time to myself, I enjoy I had obtained my SAMA in 1994, so with the reading. I enjoy golfi ng with my friends in I started my career in the Assessor’s Offi ce experience from Redwood County and Scott the summer (I do it more for the fun because in Redwood Falls, Minnesota, in Redwood County, I was looking to move on again. I I’m not good) and pool in the winter. County. When I started as the clerk in the became the LeSueur County Assessor in office, I knew next to nothing about the 1997. This stint did not last long because I Our daughter, Stacey, is married to her assessing. When we were purchasing a missed the metro assessing area, so I applied husband Kent and lives in Rockford, home in Redwood Falls, we did review for the deputy position at Carver County and Minnesota. They have two children, Ariel assessment values on the homes we were started my career there in 1998. who is attending Mankato State and Garrett looking to purchase, but that was all I knew who is in third grade in Rockford. So they about assessing. In 1999, Orlin Schaefer retired as the County live close enough that we get to see them quite Assessor, and I was appointed the County often and attend the grandkids’ special events. I started in 1987 as the clerk and was Assessor which is where I am today. I hope to promoted to the deputy assessor in 1989 remain here until retirement (probably within Justin, our son, lives in St. Paul. He does when Erv Greve, the then county assessor, the next decade). landscaping in the summer and we have retired and Wally Schroer became the county determined that his occupation in the winter is assessor. While working in Redwood County, Carver County has approximately 40,000 travel because he is always off to someplace. I was responsible for fi ve cities, one township, parcels. In addition to my position, we have He is too busy going places that he has not and the mobile homes in 42 jurisdictions in a staff of two clerks, a deputy assessor, and had time to settle down. I believe he has Redwood County at the time. The other eight residential appraisers. seen more places in his 33 years of life than jurisdictions were handled by local assessors. most people. I have been active in the MCCC CAMA As our daughter had graduated from high USA committee since 1994. I have also been That is pretty much a wrap of life during my school and our son was a senior, my husband honored to be the chair of Region 9 for a year assessment career, and I will be here a little and I decided a location change might be and now am honored to be its region director. bit longer. nice. My husband, Byron, was a postmaster and could relocate quite easily, so as job My husband and I currently live in Glencoe, openings occurred, I started applying for a Minnesota. Although my husband retired couple in the metro area. In 1994, I landed from the post offi ce, he wanted to pursue his a Sr. Appraiser position in Scott County and dream of owning a bar. We ended up with a my husband relocated as postmaster in Welch, bar and grill that has been quite the learning so we moved to Welch in Goodhue County. experience - especially since we purchased

Winter 2011 | Equal Eyes 47 Property Tax Working Group Update MAAO Participates in Property Tax Working Group Written by Stephen Behrenbrinker, SAMA, CAE City of St. Cloud Assessor MAAO Past President MAAO Member - Property Tax Working Group

Background Nord, DOR, gave a presentation on property were asked to provide a list of issues they Minnesota Statutes, Section 270C.991, taxes and its complexity. Kathleen Gaylord would like the working group to address Subdivision 4, establishes a Property Tax was elected chairperson of the committee. over the coming months. The consensus Working Group (PTWG). The goals of the of the committee was to fi rst concentrate working group are: The second meeting was held November on understanding the classifi cation system 1. To investigate ways to simplify 18, 2010 at the same location. Assessors and consider ways to compress the number the property tax system and make were asked to participate in a survey on the of classifications. The MN DOR and advisory recommendations on MAAO website regarding the following MAAO supplied information regarding the ways to make the system more questions: background of, and statistical information understandable; 1. What part of the assessment about, the current system at the most recent 2. To examine the property tax process in the property tax system meeting held Friday, January 14, 2011. calendar to determine what changes requires the most time? could be made to shorten the 2. What part of the assessment process The MN DOR and MAAO are working two-year cycle from assessment in the property tax system requires together on this project with the hopes of through property tax collection; the most computer programming? making some signifi cant recommendations and 3. What part of the assessment process to improve and simplify the property tax 3. To determine the cost versus or the property tax system is the system. When our organizations work benefi ts of the various property tax most confusing for the public? together, we can form a united front as we components, including property tackle these complex issues. Thanks to Jason tax classifi cations, credits, aids, We have over 40 responses to the survey and Nord and Eric Willette for their ongoing exclusions, exemptions and most of the responses addressed concerns contributions and to John Hagen for his abatements, and to suggest ways about the homestead classification and support. Thanks to the MAAO Legislative to achieve some of the goals in agricultural valuation and classification Committee, including Bill Effertz and Tom simpler and more cost-efficient issues. These responses will be provided Dybing, for their insight and involvement ways. to the committee as requested. Thanks to in this process - along with Tom May and all members that participated. The MAAO Rob Vanasek. Committee Activities website will remain open for additional The first meeting of the Property Tax comments while the committee is active. I will be updating the membership on the Working Group (PTWG) was Thursday, working group activities during the next October 7, 2010 at the State Offi ce Building Also, interested members can be linked to year. If MAAO members have questions or in St. Paul. The thirteen members have the Department of Revenue website and comments, they are welcome to contact me diverse backgrounds and interests in the the PTWG and be e-mailed agendas and at 320-650-3352 or stephen.behrenbrinker@ property tax system. minutes of meetings. All meetings are open ci.stcloud.mn.us to the public and a number of assessors have The purpose of the committee is to look at attended the meetings. ways of simplifying the property tax system in Minnesota and make recommendations The third meeting of the committee was to the Legislature in February, 2012. Jason held on December 9, 2010 and members

The PTWG consists of the following members: Kathleen Gaylord, Chairperson, Association of MN Counties Rep. Denise Dittrich, MN House of Representatives Cal Larson, Homeowner Rep. Greg Davids, MN House of Representatives Thomas Mould, Homeowner Sen. Warren Limmer, MN Senate Luayn Murphy, League of MN Cities Sen. Rod Skoe, MN Senate David Fricke, MN Association of Townships Jason Nord, MN Department of Revenue Matt Van Slooten, MN Chamber of Commerce Stephen Behrenbrinker, MN Association of Assessing Offi cers Chris Radatz, MN Farm Bureau and MN Farmers Union

48 Equal Eyes | Winter 2011 As I See It Closing the Chapter and Showing Gratitude Written by Rebecca Malmquist, SAMA, CAE City of Minnetonka Assessor Equal Eyes Managing Editor Editorial Committee Chair IAAO Communications Committee Member

As many of you know, however some may To MAAO Past Presidents I served Members of MAAO, thank you for the be hearing for the fi rst time, this will be for; Paul Knutson, Tom May, Dave opportunity to serve. Believe me when it is my last contribution as Editor and Chair, Armstrong, Bill Peterson, Rob Wagner, a heartfelt goodbye. I won’t be behind the President Wall has asked me to step down Stephen Behrenbrinker, Steve Hacken, and camera, asking for money for raffl e tickets, with the completion of this issue. William Effertz. You were all amazing or asking very nicely for articles anymore. supporters. You had Equal Eyes was my baby and I took great great dedication, pride and joy in working on each and every yet a hands off A pessimist sees the diffi culty in every one of the organization’s publications in approach to let the opportunity; an optimist sees the addition to working with and getting to committee work. I opportunity in every diffi culty. know all of the membership. Without the am very grateful to ~Winston Churchill work of the Editorial Committee, the MAAO each and every one membership, and the support of the past of you. I will forever presidents Equal Eyes remember working I will miss it all. You are what made me would never be what it When one door closes another for and with you. keep pressing forward to make Equal Eyes is today. door opens; but we so often look You were all great better and better. presidents and I have my “Grammy’s” so long and so regretfully upon leaders of MAAO Again as most of you know, I have been version of thank you’s. the closed door, that we do not with great legacies practicing yoga and recently begun teaching. Please ignore the see the ones which open for us. and memories that It has grounded me and helped me with music you hear in the ~Alexander Graham Bell you have left. balance in my life. The community is similar background if I start to to some of the assessing community… run long. To Jan Olsson, who giving, loving, and supportive. I am so stepped up from committee member to grateful. To the Editorial Committee, I started as Associate Editor to see me through the Associate Editor under Marvin Anderson. transition into Managing Editor, I have never Last, but defi nitely not least…to my family. Marv was and still is one of the publications seen someone work SO hard and SO fast as My parents…who have always (been greatest supporters. He worked tirelessly on this woman does. She spins circles around supportive. My mother has worked for the publication to make it an outstanding me and many others. Jan is a mentor, a stand Carlton County for A LOT of years…not publication for a decade. The original in “mom” and best of all, a great friend. You sure she would want me to mention how committee I worked with was tight, united, are wonderful Jan and I could never have many (OK, like 40). She has a heart for and strong. I was intimidated and afraid done it without you. public service, which I think I inherited. I to become the Associate Editor, yet was get my sensitive side from my Dad, yes I was welcomed with open arms. When Marv To Jack and Bob, my colleagues, mentors, a Daddy’s girl. Bryan (my dh) and Anders stepped down as Editor, I assumed the and friends. The two of you have been my (my four footer)…who sat and watched me position of Managing Editor and then friends through and through. You have been work at the kitchen table when I should Chair of the Editorial Committee as there for me when I needed wisdom and a have been having family time (cuddle time Nancy Wojcik, current Secretary/Treasurer “guys” opinion. Thank you! as Anders calls it), but tolerated it for years extraordinaire, stepped down to become a as I sat, working on the magazine as they regular, yet marvelous committed member To the City of Minnetonka….staff, fell asleep. It is our time now. Anders, get of the committee. The previous committee supervisors, and management. Unless Mommy’s blanket ready, it is time to cuddle. members and current committee members Richard Toy let me serve, way back when, have been irreplaceable. I have always said I would never be here. He let me spread Thank you again to all who supported me that the Editorial Committee is truly one of my wings and was very supportive. He is a through the years. I am forever grateful. the hardest working committees ever. They wonderful man with a tender heart. To my all contribute to each issue. To the past and current staff; Amy, Eric, Josh, Denise and Namaste. present members, I don’t know a better way Shelly and my supervisor Merrill…you all to say it but, “you rock!” You made my knew I was burning the candle at both ends, job easier and a lot of fun. I wish the new but were supportive anyways. You are all committee continued success! amazing. Thank you! Winter 2011 | Equal Eyes 49 EQUAL EYES PRESORT STD PUBLISHED BY THE MINNESOTA CHAPTER OF IAAO AND U.S. POSTAGE THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS PAID 13636 5th Avenue North Plymouth MN 55441 PERMIT NO. 27 MAPLE GROVE, MN

50 Equal Eyes | Winter 2011