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New Course Developed: MN Assessment Administration V PAGE 9 F o l MAAO Course Reviews PAGE 10 A u m MAAO News Release L e PAGE 14 L Region 4 Spotlight 31 PAGE 17 QUAL We Did it Our Way N 2 u E PAGE 32 m b NCRAAO 2009 0 PAGE 35 e 0 r Red River Valley Flood 2009 PAGE 36 9 118 Meet MAAO’s Offi cer Candidates 2009-2010 PAGE 40 Offi cial Publication of the MinnesotaYES Association of Assessing Offi cers www.mnmaao.org Summer Seminars 2009 E PAGE 44 2009 MAAO Annual Conference PAGE 42 Fall 2009 EQUAL EYES 1 On the cover 2009 Equal Eyes Photo Contest 3rd Place Winner Article to suggest, le er to the Nature Category Editor, or any other correspon Theresa Felix, CMA dence for EQUAL EYES? Cass County Send to: Rebecca Malmquist Managing Editor 14600 Minnetonka Boulevard Minnetonka, MN 55345 Phone: 952.939.8222 Fax: 952.939.8243 [email protected] Fall 2009 EQUAL EYES Volume 31 Number 118 CONTENTS Features Departments New Course Developed: MN Assessment Administration, In the Know................................................................................3 Behrenbrinker.............................................................9 Boards, Directors, Chairs, and Representatives........................4 MAAO Course Reviews, Behrenbrinker..................................10 MAAO Presidential Perspective, Hacken.....................................6 MAAO News Release.............................................14 Commissioner’s Comments, Einess.............................................7 Region 4 Spotlight.................................................................17 Let’s Get Acquainted, Pidde and Stalberger..................................8 Region Spotlight Featured Property: Sugare Lake Lodge, A State Board of Assessors Meeting Minutes, Lundgren...........12 Ru ger’s Resort, Mackey.........................................................31 Tax Court Update: The Beet Goes On, Pasternacki..................13 We Did it Our Way, Frankenberg...........................................32 Meet Minnesota’s New SAMA Designees, Pidde...................15 Renew Your Energy in Iowa: NCRAAO 2009, Lehman................35 Out of the Past, Erickson..........................................................16 Red River Valley Flood 2009: The Recovery, Gunderson..............36 Transitions........................................................................38 Meet MAAO’s Offi cer Candidates 20092010.............................40 International Items, Krupski....................................................39 Meet James, Haley.........................................................................43 As I See It, Malmquist.................................................................46 Summer Seminar 2009, Olsson and Pidde.....................................44 Outstanding Project Manager of the Year Awarded to Julie Roisen..........................................................................................46 Visit the MAAO website at: www.mnmaao.org The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of the Minnesota Association of Assessing Offi cers. 2 EQUAL EYES Fall 2009 In The Know Equal Eyes Winter 2010 Issue Deadline: November 1, 2009 2009 PVC Calendar PVC09 #1 October 28-29, 2009 Waite Park Instructors: Gary Grossinger and Greg Kramber PVC09 #2 October 28-29, 2009 Fergus Falls Instructors: Bob Moe and Bob Hansen PVC09 #3 November 4-5, 2009 Marshall Instructors: Dean Champine and Kathy Hillmer PVC09 #4 October 28-29, 2009 Slayton Instructors: Byron Swart and Gale Bondhus PVC09 #5 October 27-28, 2009 Thief River Falls Instructors: Bruce Dahlin and Nancy Amberson Register online at www.mnmaao.org Questions? Contact Dan Whitman, Course Coordinator at 507.236.0445 or email at [email protected] 2009 State Board of Assessors Meeting Calendar October 6 and 7, 2009 Ramada, Bloomington (MOA) December 1, 2009 St. Cloud Holiday Inn, St. Cloud Fall 2009 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 James Haley, CMA Yellow Medicine County Polk County Nancy Wojcik, SAMA Jake Pidde, CMA Tina Diedrich, SAMA City of Brooklyn Center City of Plymouth Stearns County Executive Board President First Vice President Second Vice President Stephen Hacken, SAMA William Effertz, SAMA Cheryl Wall, SAMA Winona County Assessor Hennepin County Assistant Assessor Wilkin County Assessor 177 Main St A-2103 Government Center PO Box 167 Winona, MN 55987 Minneapolis, MN 55487 Breckenridge, MN 56520 507.457.6300 Fax 507.454.9372 612.348.3388 Fax 612.348.8751 218.643.7162 Fax 218.643.7169 [email protected] [email protected] [email protected] Secretary/Treasurer Past President Nancy Wojcik, SAMA Stephen Behrenbrinker, SAMA, CAE City of Brooklyn Center Assessor St. Cloud City Assessor 6301 Shingle Creek Parkway 400 2nd St S Brooklyn Center, MN 55430 St. Cloud, MN 56301 763.569.3357 Fax 763.569.3494 320.650.3352 Fax 320.255.7205 [email protected] [email protected] Region Directors Region 1 Region 2 Region 3 Loren Benz, SAMA Dave Armstrong, SAMA Greg Kramber, SAMA Wabasha County Assessor Le Sueur County Assessor Wright County Assessor 651.565.3669 507.357.8215 763.682.7365 [email protected] [email protected] [email protected] Region 4 Region 5 Region 6 Kyle Holmes, SAMA Kathy Hillmer, SAMA Lori Schwendemann, SAMA Carlton County Deputy Assessor Redwood County Assessor Lac qui Parle County Assessor 218.384.9148 507.637.4008 320.598.3187 [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 County/City Assessor Carver County Assessor 218.631.7781 218.333.4146 952.361.1961 [email protected] [email protected] [email protected] 4 EQUAL EYES Fall 2009 Committee Chairs Agricultural Long Range Planning Sales Ratio Thomas Dybing, SAMA Stephen Behrenbrinker, SAMA, CAE John Keefe, SAMA 304 S Marshall 400 2nd St S 313 N Main St Caledonia, MN 55921 St. Cloud, MN 56301 Center City, MN 55012 507.725.5801 Fax 507.725.2647 320.650.3352 Fax 320.255.7205 651.213.8555 Fax 651.213.8551 Commercial/Industrial Membership & Awards Scholarship Jim Atchison, SAMA Jan Olsson, SAMA, RES Stephen Behrenbrinker, SAMA, CAE A-2103 Government Center 3400 Plymouth Blvd 400 2nd St S Minneapolis, MN 55487 Plymouth, MN 55447 St. Cloud, MN 56301 612.348.4567 Fax 612.348.8751 763.509.5355 Fax 763.509.5060 320.650.3352 Fax 320.255.7205 Conference Coordinator Membership Coordinator Silent Auction Paul Knutson, SAMA, RES Julie Roisen, SAMA, CAE Jane Grossinger, SAMA 320 NW 3rd St, Ste 4 PO Box 8608 33872 MN HWY 15 Faribault, MN 55021-6100 Mankato, MN 56002 Kimball, MN 55353 507.332.6102 Fax 507.332.5999 507.304.4251 Fax 507.304.4075 320.398.6705 Education Nominating Site Selection Committee Bob Wilson, SAMA, CAE, ASA Michelle Bolen, SAMA Stephen Behrenbrinker, SAMA, CAE 4801 W 50th St 555 18th Ave SW 400 2nd St S Edina, MN 55424 Cambridge, MN 55008 St. Cloud, MN 56301 952.826.0426 Fax 952.826.0389 763.689.2752 Fax 763.689.8226 320.650.3352 Fax 320.255.7205 Finance PDA Committee Tax Court Bill Peterson, SAMA, CAE Stephen Behrenbrinker, SAMA, CAE Jack Pasternacki, SAMA, CAE, ASA 1590 Hwy 55, County Admin Center 400 2nd St S 1800 West Old Shakopee Rd Hastings, MN 55033 St. Cloud, MN 56301 Bloomington, MN 55431 651.438.4208 Fax 651.438.4469 320.650.3352 Fax 320.255.7205 952.563.8708 Fax 952.563.4741 Information Systems Research and Planning Weeklong Course Committee Teresa Mitchell, SAMA, CAE Tom Houselog, SAMA Bob Wilson, SAMA, CAE, ASA 1590 Hwy 55, County Admin Center PO Box 509 4801 W 50th St Hastings, MN 55033 Luverne, MN 56156 Edina, MN 55424 651.438.4216 Fax 651.438.4469 507.283.5022 Fax 507.283.1343 952.826.0426 Fax 952.826.0389 Legislative Rules and Resolutions Steve Kuha, SAMA Marvin Anderson, SAMA, CAE PO Box 3000, Courthouse 5200 85th Ave N Walker, MN 56484 Brooklyn Park, MN 55443 218.547.3300 X239 Fax 218.547.2440 763.493.8173 Fax 763.493.8391 Department of Revenue Representatives and the Areas They Represent Lloyd McCormick 612.791.4957 Appraisal Supervisor Gary Amundson Brad Averbeck Larry Austin 218.575.3183 218.439.3673 651.556.6098 Aitkin, Benton, Carlton, Cass, Cook, Becker, Beltrami, Clay, Clearwater, Anoka, Carver, Dakota, Goodhue, Crow Wing, Douglas, Grant, Itasca, Hubbard, Kittson, Lake of the Woods, Hennepin, Minneapolis, Ramsey, Scott, Koochiching, Lake, Otter Tail, Mahnomen, Marshall, Norman, Sherburne, Washington, Wright St. Louis, Todd, Wadena Pennington, Polk, Red Lake, Roseau Steve Hurni Tom Nash Michael Stalberger 320.632.3949 507.359.7022 651.556.6071 Big Stone, Chippewa, Chisago, Isanti, Brown, Cottonwood, Jackson, Lac qui Parle, Blue Earth, Dodge, Faribault, Fillmore, Kanabec, Kandiyohi, McLeod, Meeker, Lincoln, Lyon, Martin, Freeborn, Houston, Le Sueur, Mower, Mille Lacs, Morrison, Pine, Pope, Renville, Murray, Nicollet, Nobles, Pipestone, Olmsted, Rice, Sibley, Steele, Wabasha, Stearns,Stevens, Swift, Traverse, Wilkin Redwood, Rock, Watonwan, Yellow Medicnine Waseca, Winona Fall 2009 EQUAL EYES 5 Presidential Perspective “One of the most important functions of MAAO is to build relationships with other assessors.” Written by Stephen I. 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