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 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 ’s New SAMA Designees, Pidde...... 15 Renew Your Energy in : 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 , 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. Hacken, SAMA Winona County Assessor MAAO President 2008-2009

Sherburne County Assessor Jerry assessors generously donated their time Kritzeck and his wife Colleen, educating me about the nuances of the recently passed away in a tragic position. Some were assessors in my region, traffi c accident. I have known Jerry like Dave Johnson and Ruben Bonk. Others for years, and many times over the years we were guys I met at MAAO events. The late Since this is my last column as president have exchanged stories about our children. Clarence Ward was always so helpful in of MAAO, I want to take some time and Joseph was a student at St. Mary’s University teaching me how to better handle people. talk about one of my favorite topics— in Winona. The campus is located about six relationships. Whether it is our personal or blocks from my house and my son has his I believe that regional meetings are the professional lives, achieving and maintaining undergraduate degree from there. heart of what MAAO stands for. While the relationships are some of the most important meetings can be informative, often lunch is things we will ever do. I attended Joseph’s visitation in Monticello. where the real idea exchanges occur. I really While words can never truly express your try hard to not miss our region meetings. I One of my longest relationships in assessing feelings in a situation like this, I believe that also continually tell county assessors that is with Keith Albertsen. Recently, I had the one’s presence sends the message that you do not attend regularly how important privilege of attending the MAAO Region truly care. As a parent of two adult children, these gatherings are. All management-level 7 picnic. Instead of staying at a hotel, a fatal traffi c accident is my worst nightmare. assessors need to make an effort to attend Keith invited me to stay at his house. Even My deepest sympathy goes out to Jerry and these regional meetings on a regular basis. though we talk or e-mail weekly, this was his family. the fi rst time I had met his children. On The same goes for the MAAO fall conference. Thursday evening, we went out to his farm. Sometimes our relationships begin uniquely. I think it the best platform to interact with I just loved walking around there as he was I was recently umpiring in an 8-team assessors from other areas around the state. showing me all the improvements he has American Legion baseball tournament. As Summer Seminars is way too busy. Fall made in the past few years. I was holding the coaches’ meeting prior to conference has much more time to talk the game, one coach says, “Hi, Steve.” Now business with others in our profession. If After the region meeting on Friday, we I was pretty certain that I didn’t know any some of you think it is too expensive or just had to stop at a local watering hole coaches from Andover. It turned out that the takes too much time away from work, I to participate in the “Shoot the Minnow coach was Jeff Satzinger, an appraiser for the am asking you to reconsider that position Contest.” The gist of the contest is to take Brooklyn Park Assessor’s Offi ce. Over the and make every effort to attend this year’s a shot glass, fi ll it with the spirit of your weekend, he and I spent some time talking event on October 4-7 at the Marriot in choice, add a live crappie minnow, and business, as well as a few other topics. Bloomington. pound it down. Now this isn’t usually the Without the bond of both being assessors, sort of thing that I am into. However it we would likely have not said ten words to Lastly, I wish to thank everyone who has became a “man” challenge when Keith told each other all weekend. helped make the past year so enjoyable for me that even Mandy, his spouse, could do it. me. What I have learned about MAAO I am now the proud owner of a T-shirt that You may ask, what does all of this have to members is that they want to help in any way is given to people who are foolish enough do with MAAO? Here is the deal. One of possible. Assessors are wonderful folks who to pull off this stunt. the most important functions of MAAO is do their jobs best they can. It has been my to build relationships with other assessors. pleasure to represent you all for the past year. While this was a fun experience, sometimes These relationships then assist us in doing Being President will certainly go down as a our relationships have a much more serious our jobs better. When I was a young county highlight of my career in public service. tone to them. Joseph Kritzeck, son of assessor many years ago, numerous veteran

6 EQUAL EYES Fall 2009 Commissioner’s Comments CBAE Advisory Role is Crucial to Ensure Taxpayers’ Appeals are Properly Heard

Written by Ward Einess Minnesota Commissioner of Revenue

A taxpayer’s right to a timely and proper I realize that, as assessors, you do not appeal of valuation and property classifi cation have direct control over when your is a crucial aspect of building trust in our CBAEs meet or which members attend property tax system. and have received the training as required by statute. I know it’s something that we at the The department recently updated its Department of Revenue, you assessors, and But your role as an expert advisor to the handbooks for both local and county boards elected offi cials in your counties take very board is a crucial one. We hope that some of appeal and equalization. We are also seriously. New rules which took effect this timely reminders and sharing your expertise working on additional materials to help year aim to make it easier for some taxpayers can help reduce the number of these issues board members and taxpayers understand to attend County Board of Appeal and next year. Among other things, you could how the boards should operate and when Equalization (CBAE) hearings and ensure urge your county boards to make sure that they can legally overturn assessment or that members of those panels are properly more than one member has met the new valuation decisions. prepared to fulfi ll their statutory duties. training requirements to avoid potential issues at CBAE meetings or reconvenes. A number of media reports in recent weeks The so-called “7 p.m./Saturday rule” have noted sharp increases in property requires that at least one CBAE hearing in To ensure that all property owners have at tax appeals nationwide. Given that fact, each county run until at least 7 p.m. and/or least one avenue for appeal, the Legislature it’s important that we as tax offi cials do occur on a Saturday to allow taxpayers the revised the law so that taxpayers may whatever we can to avoid needless extra time option to present their case outside of normal appeal directly to the Commissioner of and effort spent on appeals by taxpayers and working hours. Revenue if their county board fails to government. comply with quorum, training, or date The new meeting rules – echoing a change and time requirements. Each tax parcel Reducing these issues can help save time and that took effect several years ago for local appealed carries a charge of $500 to the money for both taxpayers and government boards – require that any hearing include at county so that this “commissioner appeal” and improve satisfaction with the appeals least one board member who has attended provision cannot morph into a pain-free process – and it just may help increase trust specialized training in the last four years. way for CBAEs to avoid making potentially in the property tax system. unpopular decisions. The department’s Property Tax Division emphasized these new rules in recent training It can be diffi cult to rule on property tax sessions for assessors and county board appeals, and they often involve contentious officials. Nevertheless, we experienced issues. However, the best way to serve issues in several counties where CBAEs did taxpayers is by hearing – and resolving not comply with one of the rule changes that – their appeals at the county level, if at all took effect this year. possible.

It’s crucial that appeal and equalization Finally, a small number of CBAEs this year boards comply with the legal requirements granted improper program or classifi cation so that taxpayers can have their appeals changes that do not fall under the board’s heard in a timely and proper manner. Failure purview. While the number of improper to comply with the statute creates extra work board rulings decreased from last year, for taxpayers and government offi cials and it would benefi t taxpayers, offi cials, and may heighten mistrust in the system. the system to keep working to reduce that number even more.

Fall 2009 EQUAL EYES 7 Let’s Get Acquainted Researched and Written by James Atchison Jake Pidde, CMA City of Plymouth Michael Stalberger, SAMA MN Department of Revenue Editorial Committee Members

James Atchison, SAMA, CAE, was Before joining the City of Minnetonka, he Jim has been a member of MAAO since appointed Hennepin County Assessor on worked as a loan offi cer at Federal Land 1985. He currently serves as the chair of July 1, 2009. Jim has some very big shoes Bank in Glencoe. He and his wife, Maureen, the Commercial/Industrial Committee. Jim to fi ll in taking the place of now-retired Tom lived in Glencoe at the time and he could also holds the CAE designation through May, who worked for the county in various walk to work. Maureen, on the other hand, the IAAO and has been a member of that roles since 1975. There’s no doubt that Jim’s was commuting to the MSP Airport for her organization since 1992. up for the challenges of being the County job. For obvious reasons, she grew sick Assessor, but before he starts on those duties, of the commute and regularly scoured the Now that he’s assumed the County Assessor we should spend some time to get to know Sunday Star Tribune looking for any job position, Jim can dream big. Asked if he him better. “Let’s Get Acquainted” with – anything – in the Twin Cities that she could change one thing about the assessment Jim Atchison. fi e ld, he said he would like to expand the homestead class to all properties Jim has worked in the Hennepin under four units. He’d also like to leave County Assessor’s offi ce since 1992, one parting piece of advice, which is working his way up through various very similar to the Golden Rule, and capacities from Commercial Appraiser is a good way to live your professional to Appraisal Manager, and now County and personal lives: “Always be nice Assessor. In this new position, Jim is to your co-workers and constituents, responsible for the assessment of about because you never know who will be 300,000 parcels with a market value your boss tomorrow.” of roughly $104 billion. Hennepin County is unique in its assessment responsibilities. Even though the City of Minneapolis is physically within the county’s borders, they operate very similarly to their own county system, so Hennepin County has very little interaction with them. Also, many of the 48 taxing jurisdictions in the county either have their own City Assessors or contract for their own local assessors. The balance, 26 cities, contract with the thought Jim could apply for so they could county to provide assessment services, so move closer to her employment. Maureen the county mostly works with the suburban encouraged him to apply for the Appraiser parts of Hennepin County. Nearly every position when it opened in Minnetonka, and class of property (except for timber and iron as they say: the rest is history. ore) can be found somewhere in the county. To complete the assessment work on all The move was good for Jim and Maureen, these properties in all these jurisdictions, as he states he has been “happily” married Hennepin County has a staff of 40 full- to her for 26 years. Together, they have time equivalent employees throughout its three children: Bryan, 23; Jeff, 21; and administrative, residential, and commercial Natalie, 17. Jim didn’t list any hobbies or sections. unusual family stories, so maybe that means he works a lot and doesn’t have time for Prior to joining the county, Jim worked in hobbies. Or maybe they are so good and the City of Minnetonka in various residential interesting, and he would rather tell you appraiser positions. He defi nitely didn’t take them in person! a direct “fl ight” into the assessing profession.

8 EQUAL EYES Fall 2009 New Course Developed: Minnesota Assessment Administration

Written by Stephen Behrenbrinker, SAMA, CAE City of St. Cloud Assessor MAAO Past President Weeklong Course Coordinator

The Minnesota Association of Assessing audience is just about any assessor, from • Communications and Public Officers (MAAO) and the Minnesota those with 3-5 years experience through Relations Department of Revenue (DOR) take pride more experienced assessors looking for an • Using Technology in the Offi ce in introducing Minnesota Assessment update and refresher on the state’s property Administration 2009 being offered at the St. tax laws and programs. The primary developers and instructors are Cloud Kelly Inn October 19-22, 2009. Michael Stalberger and Gary Amundson Specifi c topics to be covered in the course from the MN DOR. Assessors have also This new 30-hour course has been developed are: been involved with the development and to replace the former Course K which has • Assessment Practices and will provide additional instruction during not been offered for a number of years. Programs the course. The course will be a four-day The Minnesota Board of Assessors is • Role of the Assessor format for the fi rst year. Please see the expected to accept this course as one of • Assessment Office Procedures MAAO website for additional information the alternatives to meet the requirements to and Reporting Information to the and registration. Thanks to the MN DOR achieve the Accredited Minnesota Assessor State staff and MAAO members for their efforts (AMA) level of licensure. One of the • Sales Ratio Study Process from in developing this new course for the goals of the course is to assist assessors in Analysis to Implementing the professional development of Minnesota building uniformity in assessment practices Results assessors! throughout Minnesota. The course should • The Appeals Process and Working help assessors administer the state’s property with Tax Court tax laws and programs. The intended Register online today at www.mnmaao.org

MAAO Annual Conference 2009 Seminars: October 4-7, 2009 • Introduction to the Income Approach Bloomington, MN • Ratio Topics for Unsettled Markets • GIS is a Tool for Assessors Ramada MOA • Media Training for Assessors www.ramadamoa.com • Cell Towers, Billboards, Wind Turbines, Oh My! • Residential Appraisal Trends and Requirements

Commissioner’s Session Educational Seminars MAAO Business Meeting MAAO Offi cer Elections IAAO and NCRAAO Presentations Annual Banquet Entertainment

Register at Join us for a night downtown www.mnmaao.org via the metro light rail today! Fall 2009 EQUAL EYES 9 MAAO Course Reviews Written by Stephen Behrenbrinker, SAMA, CAE City of St. Cloud Assessor MAAO Past President Weeklong Course Coordinator

Appraisal Principles

MAAO “Appraisal Principles” was held The students from all around Minnesota A number of the students planned on July 20-24, 2009. This 30-hour course was learned the basics of Real Estate principles. attending the MAAO “Appraisal Procedures” held at the St. Cloud Kelly Inn and had Susanne Barkalow, IFA, national instructor for course in August. Both of these courses have 28 registrants. Three staff members of the the Independent Fee Appraisers Association been approved by the Minnesota Board of Minnesota Department of Revenue received and instructor at SCSU was the instructor Assessors and the Minnesota Department scholarships for the course based on MAAO again this year. Steve Behrenbrinker also of Commerce for 30 continuing education policy. Registrants used the MAAO website instructed a section on assessing practices hours each. for registration and they reported that it in Minnesota. This year we again used worked very well. (Thanks Teresa Mitchell an additional workbook, “Basic Appraisal An income and expense statement was and the MAAO IS Committee!) Principles,” from Hondros Learning. This provided to the Weeklong Course Committee workbook is in addition to the updated following the course. MAAO student reference manual. Appraisal Procedures

MAAO’s “Appraisal Procedures” was held using updated course materials. Again attending MAAO Mass Appraisal Basics August 3-7, 2009. This 30-hour course was this year, the class participated in an later in August. All of these courses have held at the St. Cloud Kelly Inn and had 25 on-site inspection of a new house and been approved by the Minnesota Board of registrants this year. Four staff members completed an appraisal of that property. Assessors and the Minnesota Department of the Minnesota Department of Revenue They also inspected an older home with of Commerce for 30 continuing education received scholarships for the course based on Dave Lindmeier, Sauk Rapids Building hours each. MAAO policy. Registrants used the MAAO Inspector, who assisted in the inspection website for registration, and they reported and provided a detailed review through the An income and expense statement was that it worked very well. (Thanks Teresa eyes of a building offi cial. As can be seen provided to the Weeklong Course Committee Mitchell and the MAAO IS Committee!) from the following photos there was active following the course. class participation. The students from all around Minnesota learned the basics of real estate appraisal A number of the students previously procedures. Steve Behrenbrinker and attended the MAAO “Appraisal Principles” Tamara Doolittle co-instructed the course course in July, and some were planning on

10 EQUAL EYES Fall 2009 Mass Appraisal Basics

MAAO “Mass Appraisal Basics” was held Behrenbrinker and Steven Bruggeman co- August 17-21, 2009. This 30-hour course instructed the course that had updated course was held at the St. Cloud Kelly Inn and materials. The course covers basic statistics had 39 registrants this year. Registrants to be used in mass appraisal and sales ratio used the MAAO website for registration studies. As can be seen from the following and they reported that it worked very well. photos there was active class participation. (Thanks Teresa Mitchell and the MAAO IS Committee!) The students from all A number of the students previously around Minnesota learned the basics of attended the MAAO “Appraisal Principles” mass appraisal of real property. Stephen and MAAO “Appraisal Procedures” courses in July and August 2009 and were using this course to meet their educational requirements to achieve their CMA level of licensure. An income and expense statement was provided to the Weeklong Course Committee This course has been approved by the following the course. Minnesota Board of Assessors and the Minnesota Department of Commerce for 30 Statistically, the mean age of the class was continuing education hours. 39, the median age was 37 and the standard deviation for ages was 11!

MAAO COURSE CALENDAR

IAAO 102: Income Approach Sept. 28 - Oct. 2, 2009 Plymouth

MN Assessment Administration October 19-22, 2009 St. Cloud

IAAO 102: Income Approach October 26-30, 2009 St. Cloud *Added due to popular response

**For any questions regarding weeklong courses please contact Steve Behrenbrinker at 320.650.3352 or email [email protected]**

Fall 2009 EQUAL EYES 11 State Board of Assessors Meeting Minutes May 19, 2009 Lake George Municipal Complex, St. Cloud Provided by Pam Lundgren Minnesota Department of Revenue

Chairperson Keith Albertsen convened the Tools for Emotional Conversations at Case Study Exam in October 2005. He had meeting at 9:35. All board members were Work.” Per Board policy, 4 CEH’s will be a successful oral interview with the Board in present. granted. January 2006, passed the Income Case Study Exam in March 2009, and has 21 years of Minutes of the March 24, 2009 meeting Gary Grossinger requested CEH’s for the assessment experience. Mike Amo made were read and discussed. Dave Marhula 4-hour assessors’ class at the MCCC Annual a motion to award the Senior Accredited made a motion to approve the minutes as Conference in Alexandria on June 1. Per Minnesota Assessor license to Mr. Zander. amended. Mike Amo seconded the motion. Board policy, 4 CEH’s will be given. Jan Jackson seconded the motion. The The motion carried. motion carried. Application for CMA: Secretary’s Report: Samantha Braschler, Goodhue County. Her Eric Johnson, City of Minnetonka. His The assessor database was purged of old coursework includes Assessment Laws and coursework includes A, H, K J, K, IAAO records (pursuant to Rules 1950.1090 Procedures, ProSource/Kaplan License 151, 102 302, and a Bachelor of Science Subp. 4a) at the end of March. Eight names Series 100 – 105, and a Bachelor of Arts Degree in real estate from St. Cloud State were deleted along with their education Degree in Geography from University of University. Mr. Johnson had a successful transcripts. There had been no contact from MN, Twin Cities. She has one year of oral interview with the Board in July 2003, those assessors in more than a year. assessment experience. Steve Sinell made passed the Income Case Study Exam in a motion to award the Certifi ed Minnesota May 2009, and has 15 years of assessment Twenty-three Record Retention Applications Assessor license to Ms. Braschler. Doreen experience. Steve Hurni made a motion were sent to assessors who did not meet Pehrson seconded the motion. The motion to award the Senior Accredited Minnesota the Ethics requirement during the previous carried. Assessor license to Mr. Johnson. Gregg 4-year cycle. These assessors can only Larson seconded the motion. The motion apply for Record Retention until they Application for Senior Accredited carried. attend the Ethics seminar and supply the Minnesota Assessor: documentation. Michael Stalberger, DOR. His coursework Discussion Items includes A, B, H, J, K, IAAO 102, BA Rule changes were discussed. Revised On April 3rd a total of 954 relicensure Degree in Urban Studies, an MS in Urban language concerning continuing education application forms for Fiscal Year 2010 Planning, and a 15-hour USPAP course hours and what should qualify was presented, were sent out to the remaining assessors from Kaplan. Mr. Stalberger’s Form Report reviewed, and amended by the board. David in the database. To date, 260 applications passed the grading committee in March Marhula made a motion to accept the have been returned and processed: 18 2009, and he passed the Residential Case continuing education changes that were applications are for Record Retention and Study Examination the same month. Mr. presented as amended. Gregg Larson 242 are renewals. Stalberger had a successful oral interview seconded the motion. The motion carried. with the Board in March 2009 and passed Letter from Vanguard Appraisals regarding the Income Case Study Examination in The board then drafted an outline of new offi cers was read. the same month. Mr. Stalberger has fi ve the proposed rule changes to be used to years of assessment experience. Deb communicate the proposed rule changes to A memo from Harriet Sims, attorney for Volkert made a motion to award the Senior assessors and other interested parties. DOR, was read. It addressed a law change Accredited Minnesota Assessor license to (Chapter 80, SF 764) to the open meeting Mr. Stalberger. David Marhula seconded A brief discussion was held regarding law for meetings by telephone or other the motion. The motion carried. the license level list and its history. The electronic means. discussion will be continued at a future Thomas Zander, City of St. Michael. meeting. Keith Albertsen will send Request for CEH’s His education includes Courses A, the information relating to the history of the John Lawson of NCRAAO requested CEH’s IAAO Correspondence Courses, H, a current license level list to board members for NCRAAO 2009. Per Board policy, 1.5 successful challenge to Course K, IAAO before the next meeting. CEH’s will be given for each seminar with 202, ProSource 105, 202, and 205 (alternate a minimum of two. to a second income course), IAAO 400, and There being no further business, the a number of seminars. Mr. Zander’s Form chairperson set the next meeting for Tuesday, Tammy Doolittle requested CEH’s for a Report passed the Grading Committee in July 14, 2009, at 9:30 p.m. at the MN 4-hour seminar presented by Hennepin August 1990, and he passed the Residential Department of Revenue. County’s HR department titled “Practical

12 EQUAL EYES Fall 2009 Tax Court Update The Beet Goes On! The Renville County District Court Decision Written by Jack Pasternacki, CAE, ASA, SAMA City of Bloomington Assessor Tax Court Committee Chair

On July 13, 2009, the District Court issued of structures are taxable real property, as was not indicative of market rent but rather a decision in the Renville County sugar follows: set by the members of the cooperative and beet case brought by Southern Minnesota that such plants are not purchased on the Sugar Beet Cooperative for years pay 2007 1. Determine if property at issue falls within basis of potential lease income. Neither and pay 2008. The trial was conducted broad defi nition of property in Minnesota appraiser utilized the income approach. in April and May of 2008 and involved a Statutes, Section 272.03, subd.1(a). subject property constructed in 1973/74 The sales comparison approach was (with additions in the 1990’s) and signifi cant 2. Determine if the exclusion in Minnesota considered extensively in the decision, investment in the 1998-2002 timeframe. Statutes, Section 272.03, subd.1(c)(iii) with analysis of transactions of sugar beet The approximate gross building area of the applies4. regarding “tools, implements, facilities across the country. While Mr. Jabs main plant property was 420,533 square machinery, and equipment…” analyzed seven transactions in his report, feet, with 47,468 square feet on additional after analysis he found no reliable indicators buildings on supporting parcels, located 3. Determine if the exception to the of real property value due to non-market on ten parcels of land totaling over 1,420 exclusion, set forth in subdivision 1(c)(iii) elements such as portfolio transactions, acres. The assessed values under petition applies, regarding exterior shell which seller fi nancial pressure, stock transactions, were as follows: constitutes walls, ceilings, roof or fl oors going-concerns, locational differences, and of the shell of a structure has structural, industry consolidation, as well as physical 2006 pay 2007 - $40,752,600 insulation, or temperature control functions and functional differences to the subject. Mr. 2007 pay 2008 - $40,761,200 or provides protection from the elements. Bakken analyzed eight transactions in his report, but after extensive analysis, the Court In addition to various witnesses that The District Court decision found that did not fi nd his comparable data persuasive. testifi ed at trial, the petitioner’s appraisal the “Weibull bin,” a two-layered (outer This analysis incorporated discussion of expert was Paul Bakken, MAI, and the and inner wall) insulated steel shell with the background of the sugar beet industry, county’s appraisal expert was Dennis Jabs, a central support column containing an its economic trends, applicable federal MAI. The appraisal conclusions by the elevator, is taxable real property based on legislation, lack of CRV data for sales, and experts were as follows: the shelter function provided. This fi nding specifi c production and location factors for was consistent with the previous decision in each comparable. The decision includes Mr. Bakken: Minnesota Tax Court, as well as the appeal to specific analysis of allocated values as Pay 2007 - $8,500,000 the Minnesota Supreme Court. The decision comparables, as well as business intangibles Pay 2008 - $8,500,000 states that equipment such as pumps, heat and personal property. The Court placed no exchangers, conveyors, or pipes contained weight on the sales comparison approach, Mr. Jabs: inside, or attached to, the shell of the tanks, deciding that the industry transactions were Pay 2007 - $66,000,000 bins or silos is not taxable real property. not reliable indicators of market value. Pay 2008 - $67,000,000 In addition to this fi nding on taxable real Both appraisers had relatively similar land The decision reached by the Hon. Bruce property, the 93-page decision covers values, and the Court adopted Mr. Jabs’ Christopherson in this case was as follows: numerous valuation issues related to values of $2,500 per acre for pay 2007 Pay 2007 - $49,442,000 assessment. The Court found that the and $2,700 per acre for pay 2008. Mr. Pay 2008 - $50,169,000 property was a special purpose property, as Jabs completed an analysis of replacement there was no use to which the plant could cost new, based on Marshall Valuation This case is the latest in a series of litigation on be converted for which the aggregate utility Service, using average heights of buildings sugar beet plants that involve properties that of the features would be as high as it is for and accounting for any cost redundancies include real property, land, and equipment operation as a sugar beet processing facility. caused by additions over the years. For required in the processing operation. One In addition, the high amount of land acreage the specifi c costs of some of the steel tank of the central questions in this trial was necessary for production is unusual and foundations, manmade wastewater ponds, the dispute as to whether the tanks, bins, indicative of a special purpose property. and the “Weibull bin,” Mr. Jabs relied on and silos are taxable real property under data from the petitioner, as well as data Minnesota Statutes. The decision sets up The Court did not consider the income from a construction cost engineer retained a three part test to determine if these types approach, as the net income of the operation by the county.

Fall 2009 EQUAL EYES 13 Tax Court Update, continued

Mr. Bakken utilized a “hypothetical” cost The decision includes a very interesting and silos in a manufacturing plant process approach based on a plant that would be fi n ding regarding sales ratio relief and the and those tanks found in a service station and constructed today aligning with current published Department of Revenue study stated that one potential example of unequal industry standards, with a smaller footprint for the time period in question. The 9- assessment on this issue does not make a and vertically integrated processing. The month median sales ratio for C/I property basis for the claim on unequal assessment. Court observed that this was a flawed in Renville County for 2006 was 84.6% approach as it replaced taxable real property and was the basis for the claim of unequal As of this writing, two other sugar beet with relatively expensive non-taxable assessment by petitioner. After specifi c court decisions have just come down personal property. The Court found this cost analysis and testimony on all six C/I sales from Minnesota Tax Court on the Polk approach to be speculative and unreliable. in the Renville 2006 ratio study, the Court County properties in East Grand Forks The Court accepted Mr. Jabs’ analysis of excluded three of the sales due to issues and Crookston. These decisions were physical deprecation based on an age-life relating to split-classification, personal also favorable results for the county and model and rejected Bakken’s concept of property, allocations, and adjacent buyer followed similar routes to fi nal value with “unitary depreciation” of all the components impact. After these sales were excluded no reliance on either the income or sales in which all of the improvements are to be from the ratio, the 9-month did not have comparison approaches. However, all of depreciated at exactly the same amount. The enough sales to be statistically valid, thus these decisions included extensive analysis Court did assign functional obsolescence as the Court found no ratio relief for pay 2007. of national transactions, industry trends, and the subject plant was larger than a newly- For pay 2008, Renville County had a ratio of property specifi c processing metrics. These constructed plant would be due to changes 90.4% with fi ve sales, and the Court stated decisions are excellent examples of the in the sizing of modern equipment and that since the ratio was above 90%, no ratio complexities involved in the appraisal and because some of the plant building area relief should be granted. litigation of special purpose properties and was unused space for this reason. External the application of the cost approach. obsolescence was found to exist based on The petitioner also stated claims for ratio specifi cs regarding sugar content and yield relief due to allegations regarding assessment data from the Renville area, with the Court practices and because other underground fi n ding an amount midpoint between the two tanks were exempted from taxation in experts. The fi nal value decision was based the county. The court drew a structural solely on the cost approach. distinction between the types of bins, tanks,

--- MAAO News Release --- The Minnesota Associaton of Assessing Offi cers (MAAO) Weeklong Course Committee is proud to annouce that the following MAAO weeklong courses have been preapproved by the Minnesota Department of Commerce (DOC) for 30 hours of appraiser continuing education for 2009 and 2010. This means that the Minnesota DOC has recognized MAAO courses as quality professional edu- cational offerings.

MAAO Appraisal Principles MAAO Appraisal Procedures MAAO Mass Appraisal Basics MAAO Basic Income Approach

If you are currently licensed as a Minnesota appraiser, these courses can be used to complete your continuing education requirements to maintain your license. REMEMBER: You are allowed to attend these courses for continuing education without taking the fi nal exam.

Please share this information with appraisers in your area, and consider MAAO courses when look- ing to fulfi ll your appraiser continuing education hours. If you have questions or comments please contact Stephen Behrenbrinker at [email protected] or review the MAAO website for course information and registration.

14 EQUAL EYES Fall 2009 Meet Minnesota’s New SAMA Designees Written by Jake Pidde, CMA City of Plymouth Editorial Committee Member

Michael Stalberger Michael Stalberger, Department of Revenue, wasSAMA awarded the DesigneesSAMA Eric Johnson designation on May 19, Eric Johnson, City of 2009. His education Minnetonka, was awarded includes A, B, H, J, K, the SAMA designation IAAO 102, BA Degree in on May 19, 2009. His Urban Studies, an MS in coursework includes Urban Planning, and a 15- Courses A, H, J, K, IAAO hour USPAP course from 102, 151, 302, and a Kaplan. Mr. Stalberger’s Bachelor of Science Degree Form Report passed the in real estate from St. Cloud grading committee in March State University. Mr. 2009, and he passed the Johnson had a successful Residential Case Study oral interview with the Examination the same Board in July 2003, passed month. Mr. Stalberger had the Income Case Study a successful oral interview Exam in May 2009, and with the Board in March has 15 years of assessment 2009 and passed the Income experience. Congratulations Case Study Examination to you, Eric! in the same month. Mr. Stalberger has five years of assessment experience. Congratulations to you, Mike!

Thomas Zander Thomas Zander, City of St. Michael, was awarded the SAMA designation on May 19, 2009. His education includes Courses A, the To recognize the accomplishments of IAAO Correspondence new AMA and SAMA desginees we are Courses, H, a successful challenge to Course K, spotlighting them as they are awarded IAAO 202, and ProSource by the State Board of Assessors. 105, 202, and 205 (alternate Are you a new designee? to a second income course), IAAO 400, and a number Get your photo ready! of seminars. Mr. Zander’s Form Report passed the Grading Committee in August 1990, and he passed the Residential Case Study Exam in October 2005. He had a successful oral interview with the Board in January 2006, passed the Income Case Study Exam in March 2009, and has 21 years of assessment experience. Congratulations to you, Tom! Fall 2009 EQUAL EYES 15 Out of the Past Written by Connie Erickson, SAMA Yellow Medicine County Assessor Editorial Committee Member 5 Years Ago – 2004 • The fall conference was held in Duluth at the Holiday Inn and Suites, downtown waterfront. • Dave Armstrong, Le Sueur County Assessor, was the new MAAO President. Dave’s goals for the upcoming year were to get our MAAO website up and running 100%. The plans were that membership and registration for conferences and seminars would be completed on the website. 15 Years Ago – 1994 • The Certified Minnesota Assessor • Erwin Greve, Redwood County Assessor, Secondly, Dave wanted to set up a liaison Designation (CMA) was awarded to Bradley retired. between MAAO and MACO to work Averback, Becker County; Robert Pickett, • Mike Sutherland, former Assistant together on legislation that affects all land Fillmore County; and Sue Schulz, McLeod Assessor at Wabasha, became the Mower record offi ces. County. County Assessor. Ramsey County appointed • The ethics course developed by the • Rob Wagner, Polk County, met with Brian Ducklow as County Assessor, and Department of Revenue made its debut at the State Board of Assessors for his oral Odean Hokenson became the new Hubbard the 2004 fall conference in Duluth. interview. His Senior Accredited Minnesota County Assessor. • Steve Behrenbrinker, St. Cloud City Assessor designation was awarded. • A new photo directory was in the planning Assessor, was awarded the IAAO Vern W. • Provisions of a new law prohibited almost stages and was expected to be published in Pottorff Professional Designee of the Year every gift to any local (city and county) 1990. Award. offi cial. • Cottonwood County promoted Gale Bondhus from Office Administrator to 30 Years Ago – 1979 10 Years Ago – 1999 Deputy County Assessor. • The Holiday Inn, Moorhead, was selected • Orlin Schafer, Carver County Assessor, • Houston County hired Thomas Dybing as as the headquarters for the Commissioner’s retired. His assessment career started in an appraiser. Conference, the annual meetings of IAAO 1969 as a local assessor. Angie Johnson was and MAAO, and the educational programs named the new Carver County Assessor. presented under the direction of the • The 25 years of service awards were . presented to Loren Benz, Marty Cody, 20 Years Ago – 1989 • Baby boomers boosted the real estate • The Computer and the Assessor – “The big Dan Distel, Don Holm, Peter Koole, market. The national median price for a new black box, the super calculator, also known Dan Salzwedel, Marty Schmidt, and Del single-family home was $104,500, compared as the COMPUTER will affect all of us in Zimmer. to $55,700 in 1978. Today, air conditioning, our day-to-day existence and will soon come • Arleen Ripley, former Chippewa County microwaves, garbage disposals and trash into the area of property valuation.” Assessor, died as the result of an automobile compactors are considered standard items. • MCIS Consortium computer plan aired. accident. Arlene worked for Chippewa Fifteen years ago, they were considered In line with using the computer in local County for 25 years, with the last 7 years luxury items. government, the counties of Cass, Chippewa, as County Assessor. • The 43rd annual fall conference was held Cook, Itasca, Sherburne, Wright, and Yellow • Doreen Pehrson was appointed to the State at Breezy Point Resort. Medicine formed a consortium called MCIS Board of Assessors. • City or township assessors in assessing (Minnesota Counties Information System). • Wayne Anderson resumed the position jurisdictions that required a specifi c appraisal It was a joint powers organization established of Pope County Assessor, a position he designation (i.e. SAMA, AMA, and CMAS) to develop and implement computer-based previously held from 1993 to 1996. had to obtain this designation by January information systems. • Teresa Mitchell, Dakota County, was 1, 1990. Failure to obtain the designation promoted to Manager of the residential meant they would be dismissed from that section. She began her employment as an assessing position. The State Board of appraiser in 1990. Assessors decided that NO extensions of time would be given. • J. Scott Renne was the MAAO President, and John James was the Commissioner of Revenue.

16 EQUAL EYES Fall 2009 Spotlight on MAAO REGION 4 Region Profi le Region IV of MAAO is the Northeast corner of Minnesota. 2a and 2b lands, veterans exclusion (for information, Carlton The counties of Region IV consist of Aitkin, Carlton, Cass, County per capita was affected the most by this law), tax court Cook, Crow Wing, Itasca, Koochiching, Lake, and St. Louis. cases, and various law changes. The region director is Kyle Holmes, Chief Deputy Assessor for Carlton County. The Secretary/Treasurer is Lorella Fulton, Region IV has undergone a tremendous turnover of County Assistant Assessor for Koochiching County. Assessors. In the past two years we have seen the retirement of Dale Smith, Carlton County; Don Niemi, Aitkin County; Ted Several of the region members serve on various committees: Mershon, Cook County; Bruce Giddings, Lake County; Lynn Steve Kuha, Cass County Assessor, is the Legislative Duncan, City of Duluth; and Mel Hintz, St. Louis County. Committee Chair; Marty Schmidt, Crow Wing County With the upcoming retirements of Marty Schmidt, Crow Wing Assessor, sits on the Legislative Committee and Agricultural County in December of 2009, and Marty Cody, Koochiching Committee; Penny Vikre, Appraiser for Cass County, sits County in early 2010, Region IV will have nine new County/ on the Sales Ratio Committee; Jolene Elm, City of Duluth City Assessors within three years. The new assessors to Appraiser, is on the Education Committee; and up until take over the reins are: Marci Moreland, Carlton County; recently, Marci Moreland, Carlton County Assessor, was on Mike Dangers, Aitkin County; Mary Black, Cook County; Jack the Editorial Board. Renick, Lake County; John Gellatly, City of Duluth; and Dave Sipila, St. Louis County. Quite a turnover… looks like Steve

Region IV meets monthly with the meeting locations traveling Kuha will be our region’s mentor?? Spotlight from county to county. In July, the meeting is a picnic, and in December, we have a Christmas party where we invite all Richard Wiitanen, former Carlton County Assessor, passed retirees to also attend. away suddenly in January of 2009 due to complications of heart surgery. Allen Mathisen, Deputy Appraiser for Carlton Most of the meeting discussion items during the past year County, passed away in March of 2009. included the implementation of Green Acres, the breakdown of Region 4 At-A-Glance County County/City Size Parcel # Cities / Market Value Seat Population (sq. miles) Count # Townships (in billions $) Aitkin Aitkin 15,700 1,820 43,100 6/55 3.39 Carlton Carlton 31,671 875 33,524 10/24 2.57 Cass Walker 28,000 2,018 38,400 15 / 50 (13 unorg.) 7.00 Cook Grand Marias 5,437 1,604 12,290 1/3 3.65 Crow Wing Brainerd 61,390 1,157 81,389 18 / 30 (2 unorg.) 12.08 Itasca Grand Rapids 44,500 3,000 50,648 16 / 42 5.56 Koochiching Int’l. Falls 13,302 3,142 17,660 5/87 1.04 Lake Two Harbors 11,160 2,132 47,056 3 / 5 (2 unorg.) 1.88 St. Louis Duluth 200,528 7,000 151,252 26 /74 (74 unorg.) 15.85 City of Virginia N/A 8,400 12 5,500 NA 0.36 City of Hibbing N/A 17,071 186 11,066 NA 0.79 City of Duluth N/A 86,900 87 54,000 NA 5.60 Fall 2009 EQUAL EYES 17 Region 4 Counties Aitkin County

Aitkin County is located in North . It has During the late 1800’s steamboats were a major form of had a diverse history over the past 400 years. The fl ags of transportation from Aitkin to Grand Rapids via the Spain, France, England, and the have fl own River. Today, Aitkin’s major city festival is called Riverboat over this area. The Sioux Indians were the fi rst inhabitants Days and commemorates these early times. of this land, but the Ojibway Indians forced the Sioux out of the area over Today major employers, other 150 years ago. than the government and the service/ industries, include The French were the fi rst European Aitkin Iron Works (machine parts), explorers to set foot in Aitkin County Mille Lacs Wild Rice (canned wild in the 1600’s. They traded furs with rice), Floe Manufacturing (docks the Native Americans. In the early and trailers), Lake States Lumber 1800’s, the Northwest Company, a (lumber manufacturing), Roll-In fur trading cartel, operated a post on Docks (docks), and Savanna Pellet Cedar Lake just west of Aitkin. The (wood pellets). Aitkin County was the main industry in this is also home to several private area at the time. This post was visited campgrounds and resorts and a by explorer Zebulon Pike and his men 27-hole championship golf course. in 1805. Logging and agriculture also play a signifi cant part in the local economy. After the War of 1812, the Northwest Company was disbanded and the American Fur Company took its place. This company Interesting facts about Aitkin County: was located on Big Sandy Lake and was the main link between • It has 365 lakes the Mississippi River and . This link was called • It has 123,000 acres of water the Savanna Portage and today is home to the Savanna • It is home to Big Sandy Lake and the northerly ½ mile Portage State Park. of Mille Lacs Lake • It is the 9th largest county in Minnesota in land area Aitkin County is named after William Aitkin who was in charge • It is comprised of over 50% public land with the county of the American Fur Company’s Northern Minnesota Fond managing about 220,000 acres Du Lac division in the 1830’s. Later, he moved his trading • The highest point is Quadna Mountain (a former ski operation to the present site of the City of Aitkin. Aitkin County resort) near Hill City with an elevation of 1,589 feet

Spotlight was founded not long after William’s death in 1851. On May above sea level 23, 1857, Aitkin County was established by the Minnesota Territorial Legislature. The population of Aitkin County is estimated at 15,700 with Aitkin City being the largest with 2,100 in population. There After the demand for fur subsided, the timber industry took off. are 6 incorporated cities and 55 full or fractional congressional Virtually all of the huge, old growth pine trees were harvested townships. The populations of the cities are much larger in in the late 1800’s. In 1871, the Northern Pacifi c Railway was the summer weekends than in the winter. built to service the county and transported men and goods to and from the logging camps. The City of Aitkin was also Aitkin County has approximately 34,200 taxable parcels founded in 1871. Aitkin became the fi rst access point to the and about 8,900 exempt parcels. The total County EMV is Mississippi by rail from Duluth. Aitkin also had at least 16 $3,387,000,000. Seasonal Residential Recreational property saloons in the late 1800’s and had an atmosphere like the makes up about 44% of the total EMV. The County is a “true Wild West. Aitkin even had an opera house at one time that county” assessment system with ten full time staff and one featured at least one performance with Judy Garland. part time staff member. Carlton County Carlton County was established, with boundaries as they Tribal & Community College. The City of Carlton has served currently are, in 1857 and is home to over 30,000 citizens, as the county seat since 1871. including over 3,200 members of the Fond Du Lac Band of Lake Superior Ojibway. Our population is mostly rural, 34.8 White settlement of the county began after the Ojibway ceded persons per square mile, with ten cities. Our largest city is the land of the area in the Treaty of 1854. Construction was Cloquet, which is home to 11,000 people and the Fond du Lac begun on the Military Road which eventually connected

18 EQUAL EYES Fall 2009 Point Douglas, Minnesota (near St. Paul) with Superior, . The road passed through Carlton County and provided for mail delivery and passenger service. The coming of railroads to the county after 1870 allowed for the rapid growth of the timber industries and agriculture which form the base of the economic life of the area. The railroads have been largely replaced by a road system which includes a section of US I-35 which cuts across the county north and south.

No account of the history of this area would be complete without mention of the devastating forest fi res which occurred on October 12, 1918, and destroyed six towns and villages, including Moose Lake and Cloquet. Over 550 people lost their lives in the fi res. The City of Cloquet was almost completely burned only to rise again from the ashes in a changed, and in many ways, stronger community. Rebuilding took the courage and perseverance of the people of (formerly Diamond Match Company). The former Potlatch the county who reestablished the agricultural and industrial Corporation has been a staple in Carlton County since 1898 base of the county’s economy. You can fi nd a memorial to and was originally built on the banks of the St. Louis River the fi re at the Moose Lake Depot station. and expanded in 2000 by building the state of the art pulp mill. Down on the southern end of Carlton County is the Minnesota According to the U.S. Census Bureau, the county has a total Sex Offender and Minimum Security Prison in Moose Lake area of 875 square miles of which 1.70% is water. As of the which is just completing a 475 bed expansion. Carlton

2000 census, there were 31,671 people, 12,064 households, County’s largest employer is Sappi Fine Paper with 800+ Spotlight and 8,408 families residing in the county. The median income employees, followed by the Fond du Lac Band of Chippewa for a household in the county was $40,021, and the median with 500 employees. income for a family was $48,406. For recreation, you can enjoy one of the many golf courses in Carlton County is home to three major industrial operations: the county. Black Bear Casino constructed a championship Sappi Fine Paper (formerly Potlatch Corporation), USG 18-hole golf course. It also expanded its casino and added Acoutical, Inc. (formerly Conwed Corporation), and Jarden a new hotel. You can enjoy two state parks: Jay Cooke and Moose Lake. There are also several privately owned resorts on the various lakes.

There are approximately 26,098 taxable parcels and 7,587 exempt parcels. Fond du Lac Band of Chippewa Reservation encompasses a larger portion of the western part of the City of Cloquet, Perch Lake Township, and a portion of Progress Township. The residential parcels are 64% of the total parcel count, agricultural is second at 6%, and commercial is 3%.

Fall 2009 EQUAL EYES 19 Cass County

Cass County, established in 1887, was named for Louis Cass was relocated near Walker after the original facility located of who served as Territorial Governor, US Senator, in Onigum burned. The tuberculosis facility operated from Secretary of War, and Secretary of State. Cass County is 1907 to 1961. AGC was self-suffi cient and included its own a relatively large county in size. If one were to drive from farm to produce the foods needed as well as providing full the northern border to the southern border, you would put housing for all the staff. By 1938, the “San” had full surgical, approximately 100 miles on your vehicle; while driving east pharmacy, lab, and x-ray capabilities. Under the direction of to west, you would put on approximately 50 miles. Cass is Dr. A. H. Burns, AGC was on the “cutting edge” of medical located in North Central Minnesota and contains over 2,000 and therapeutic treatment of tuberculosis. From 1962 until square miles, of which approximately 400 square miles are the end of 2008, it was the site of a state nursing home which considered public waters. A large portion of the housed mentally ill and other patients who sometimes required Indian Reservation is located within Cass County borders. locked wards to house them.

The Battle of Sugar Point, referred Federal Dam, which is located to as “the last Indian uprising in the in the northeast part of Leech United States,” was fought in , controls flowage into the County. It was the last major battle Mississippi River. It was built in fought between Native Americans 1882 and is still maintained by the and the US Army. The battle took Army Corps of Engineers. place in 1898 on the shores of Leech Lake. Troops from , the HUG (Hunt Utilities Group) is 3rd US Infantry, rode trains north to located near Pine River. HUG Walker to assist in the battle. They says, “As a catalyst for a more then boarded two steamers, the comfortable earth, HUG’s goal is Flora and the Chief of Duluth, and to build affordable housing that headed for Bear Island. Finding no can heat and cool itself without one there, they traveled to Sugar fossil fuels, process its own water Point. Seven soldiers died and 16 were wounded during the and waste, and help feed the occupants.” They are doing uprising. Native Americans were led by Chief Bug-O-Nay- this through research on the development of applications of Ge-Shig and suffered no fatalities. After the war ended, the technology that support a sustainable living environment. Federal government created a National Forest, initially called the Minnesota National Forest, in 1908. Twenty years later, it Cass County is surrounded by eight neighboring counties. Spotlight offi cially became the . This was the There are ten school districts which operate within the borders fi r st National Forest established east of the Mississippi River. of Cass County, as well as the Leech Lake Tribal College. The Chippewa National Forest encompasses 1.6 million acres extending beyond the boundaries of Cass County. It Cass County is home to Leech Lake, the second largest lake is home to the largest nesting grounds for bald eagles in the in Minnesota. There is more shoreline on Leech Lake than all lower 48 states. of the California coast on the Pacifi c Ocean. Other well known lakes in the county include Gull Lake, Woman Lake, Ten Mile Cass County has over 800,000 acres of exempt land, not Lake, Pleasant Lake, Cass Lake, and Winnibigoshish, along including the water surface mass. Major exempt entities with notable rivers such as the Crow Wing and Mississippi. include the Leech Lake Indian Reservation, Chippewa National There are nearly 1,000 bodies of water located within the Forest, , , Land- county. O-Lakes State Forest, tax forfeited lands managed by the state and county, and also the Deep Portage Reserve. Deep Tourism is the largest industry with about 150 resorts still Portage Reserve is the home of the Deep Portage Learning operating. The most well known lodging facilities include Center near Hackensack. It has nearly ten square miles of Chase on the Lake in Walker, in addition to Cragun’s Resort rolling hills, pristine lakes, and dense forest to explore. It is and Madden’s Resort both on Gull Lake. Employment Minnesota’s largest outdoor learning center. opportunities in Cass County include resorts, local government, school districts, some small manufacturing and light industrial Walker, now the County Seat, was fi rst known as Logging businesses, plus tribal government operations which include Camp #8. A remnant of those days can be found in Walker City two casinos (Northern Lights Casino and Conference Center Park as you can still see the circular cement base of the slab located near Walker and the Palace Casino and Hotel located burner. The City of Walker held its fi rst council meeting April near Cass Lake). Other major employers in the county include 25, 1896. Historic Aw-Gwah-Ching tuberculosis sanatorium restaurant and retail businesses.

20 EQUAL EYES Fall 2009 Cook County

The French translated it to Grand Marais (Big Marsh, or Harbor of Refuge). In 1854, Richard B. Godfrey, an independent fur trader from Detroit, came to Grand Marais and became the fi rst postmaster. He returned to Detroit in 1856, and the community was on “hold” until 1871, when new settlers came. Two of these new settlers were Henry Mayhew and Sam Howenstine, pioneer mineral prospectors who might be called the actual founders of Grand Marais.

This era was characterized by hopes to develop mineral resources, particularly silver. Iron ore from the Vermillion Range, however, was what led to eventual development here. As a result of a railroad being built in the late 1800’s to carry iron ore from the Range to Two Ages ago, volcanoes laid down much of the bedrock of the Harbors, many Scandinavians from Norway, land that is now Cook County. The present day Sawtooth and Sweden (as well as Michigan) came to the county. The Mountain Range is the heart of the mountain range that once 1880 census showed Cook County as having 65 residents; loomed here. Lake Superior originated in a past geological by 1900, there were 810. age from the shell of a collapsed volcano. Glaciers scraped out its basin as they ground down the mountains and heaped Hans Engelsen, an emigrant from Norway, settled on an rock and gravel into hills. Lake Superior and the modern abandoned homestead near Carlton Peak in 1893. In 1896, landscape emerged as the last Ice Age receded. he opened the post offi ce with the name Tofte, named after a community in Norway. Tofte means, “seat of a boat” or in the Spotlight The land now known as Cook County was probably fi rst Viking ship days, a “helmsman’s seat.” The oldest organized populated by the Dahkotah Indians (People of the Lakes). township in Cook County is Hovland, organized in 1894. It The Chippewa, also early residents, called them Sioux or was the name of the place in Norway from which one of the Foes. According to tradition, the Chippewa once lived near fi r st settlers came, a man by the name of Brunas. the eastern ocean and journeyed West over a period of time. The Chippewa developed a semi-nomadic way of life Cook County is located in the northeastern region of the state remarkably suited to the rigorous conditions here. and is bordered on the west by Lake County, the southeast by Lake Superior, and the north by Canada. While Cook County Probably the fi rst white explorer to travel by canoe along the contains over 1 million acres, over 90% of the acreage is tax North Shore was Etienne Brule in 1623 or 1624. The fi rst exempt with approximately 5% owned by the Grand Portage exploration was directed toward fi nding a water passageway Band of Lake Superior Chippewa, 30% within the Boundary to the West. Groseilliers and Radisson, however, in 1654- Waters Canoe Area Wilderness, and most of the remaining 1660, are generally regarded as the fi rst explorers of the 55% within the and the Pat Bayle Lake Superior region. These fi rst explorations ultimately and Grand Portage State Forests. resulted in French sovereignty over Lake Superior. Cook County was named for State Senator Michael Cook During the 1700’s, most of the activity along the North Shore from Faribault, who died at the Battle of Nashville during the was involved with a lively fur trade. The center of activity Civil War. It was created by legislation on March 9, 1874, was Grand Portage, where fur pelts were sold or exchanged separating it from Lake County, but county business was done for supplies at a trading post and stockade owned by the in Lake County until 1882. In 1888, the fi rst courthouse was Northwest Company. In the early 1800’s, this bustle of built. It was later replaced in 1912, with an addition added trade diminished, and in 1821, the Hudson Bay Company in 1998. The original portion of the building is listed on the absorbed the Northwest Company, moving the majority of National Register of Historic Places. the trading to the northern and western parts of Canada. There is only one incorporated city, Grand Marais (est. 1903), Among the Chippewa, the harbors of what is now known in the county. Prior to the Depression, six townships were as Grand Marais were referred to as Kitchi-bi-to-tig (Double organized: Hovland, Maple Hill, Lutsen, Schroeder, Colvill, and Harbor). It was also called Gitch-be-to-beek (Big Pond). Rosebush. During the Depression, townships were dissolved Fall 2009 EQUAL EYES 21 by law when they went bankrupt. Eventually the townships dozen outfi tters on the doorstep of the BWCAW to help you of Schroeder, Tofte, and Lutsen reorganized in 1972, 1975, with a wilderness experience. From permits to supplying gear and 1984 respectively. Other than the three townships and and food for your trip to a fully-guided trip, all of the outfi tters the city of Grand Marais, the remaining areas of the county are here to help you. remain unorganized today. Yet another tourist attraction to the area is the Historic Gunfl int There are many features and facts that make Cook County . Originally a wagon trail to Gunfl int Lake, today “The unique when compared to other counties in the state. One Trail” is visited by tens of thousands of people to access the feature is that only one major road leads in and out of the , visit a resort, fi sh one of the many lakes, county. State Highway 61, originally a dog sled trail, was hike the , watch the changing leaves, cross-country ski, completed in the mid 1920’s, was surfaced in the 1930’s, snowshoe, dogsled…the list can go on forever. While on the and has only one stoplight within the county. Over half of the Gunfl int, be sure to stop at the Laurentian Divide overlook, county (not including the Boundary Waters) is not connected above Gunfl int Lake. The Laurentian Divide (or Northern to the power grid, and over 10% of the improved properties Divide) is a continental divide separating water fl ow in eastern do not have indoor plumbing facilities. and southern Canada and the northern midwestern United States. Water north of the divide fl ows to the Arctic Ocean. During the formative years of the county, commercial fi shing, Water south of the divide makes its way to the Atlantic Ocean logging, and mining were the major industries. Today tourism by a variety of streams, including the Great Lakes and Saint is number one. Many folks “travel up the shore” for the laid- Lawrence River to the east, and the Mississippi River to the back lifestyle and other amenities the area has to offer. What Gulf of Mexico to the south. you won’t fi nd in Cook County: big box retailers, McDonald’s, and super-sized grocery stores. What you will fi nd: Joynes’ If your idea of “wilderness” is just getting away from the big Department Store (one of only nine remaining Ben Franklin city, there are plenty of resorts to meet all of your needs. From variety stores in the state), hometown shops, restaurants, and gourmet food, to spa treatments, to “cabins” including all the family-owned grocery stores. Bring your cell phone in the amenities of home, you can fi nd what you are looking for. event of a travel breakdown on your way here, but for most Some resorts, such as Lutsen Lodge on Lake Superior offer of the county the answer is, “No” when the question, “Can full-amenity rooms with phones, TV, and wireless internet and you hear me now?” is asked. offer gourmet dining in their restaurants and live entertainment in their lounges, while others such as Voyageur Canoe One of the biggest attractions to visitors of Cook County is, of Outfi tters and Gunfl int Pines Resort list indoor plumbing as course, Lake Superior. Cook County boasts approximately their only “amenity.” If you are looking for a great place to 100 miles of Gitche Gumme shoreline. Another attraction of live, play, or work, you can fi nd it in Cook County. Cook County is access to the approximately 1,000,000 acre Boundary Waters Canoe Area Wilderness (BWCAW), of which Spotlight about 255,000 acres are in Cook County. There are over a

Crow Wing County

Crow Wing County was established on May 23, 1857, and organized March 3, 1870. The county is named for the Crow Wing River. Early French explorers noted that where the Crow Wing River joins the Mississippi River was an island in the shape of a crow’s wing. The area was a center for Indian trading for all the upper country. It is considered as the area where the farm land meets the forest land.

Crow Wing County had a population of 55,099 in 2000, and it was estimated in 2007 to have a population of 61,390. It has a total of 1,157 square miles; 997 square miles of land and 160 square miles of water. The City of Brainerd is the county seat and is the largest city. There are 50 taxing districts; 18 cities, and 30 townships (plus 2 unorganized). became an apartment house. The current Crow Wing County Historic Courthouse building was erected in 1919-1920. The The original courthouse, built in 1872, was located on 4th County campus expanded during the period of 2004-2007 Street to the north of Washington Street (TH 210) and later 22 EQUAL EYES Fall 2009 with the addition of Jail, Judicial Center, and Community an abundance of wildlife. Visitors may have the opportunity Services buildings. In addition, other structures that were to see white-tailed deer, cottontail rabbit, snowshoe hare, remodeled included Central Services (formerly the Highway raccoon, red fox, gray fox, coyote, mink, muskrat, timber Department), Land Services, and the Law Enforcement wolves, squirrels, wild turkeys, ruffl ed grouse, black bears, Center. The Highway Department moved to a new off-site osprey, American bald eagles, and beaver. Many species of campus on the east side of Brainerd near the Brainerd Lakes waterfowl also take advantage of the abundant aquatic habitat Regional Airport. Our Waste Management offi ces also moved found in the marshes, rivers, and lakes of the county. There to a new site located on the County Landfi ll property. are many streams, rivers, and lakes in Crow Wing County. The two main rivers are the Crow Wing River and the Mississippi Crow Wing County has two state forests, the Crow Wing River. There are approximately 417 recognized lakes which State Forest and Emily State Forest, and numerous county afford the opportunity to fi sh many different species of fi sh. memorial forests. It also has the Paul Bunyan Trail and the They also provide the opportunity for many types of water Cuyuna Lakes State Trail which lies in the Upper Mississippi recreation. River Basin. The topography of the region is gently rolling to fl at, with waters and wetlands generously interspersed with the woodlands that cover the landscape. It is home to Itasca County

When Minnesota became a state in 1858, the vast area atmosphere or for the ducks and geese, fi sh, or deer, were above Pokegama Lake was an untraveled wilderness of listed as inhabitants. Those 97 people lived in a county dismal swamps, sparkling lakes, and towering pine, known about “fi ve times the size of , a county totaling for almost two centuries only to a few explorers, fur traders, 5,800 square miles,” according to the “vague estimate” of a and missionaries. When W. W. commissioner of statistics who had Winthrop came up the Mississippi never been near the place and had to Pokegama Falls in 1857, he no surveyor’s statistics whatsoever reported the nearest lumber camp to go by. Something like 20,000 was forty miles south along the square miles and 17 times the size river. The only buildings in sight of Rhode Island would have been

Spotlight were the log cabins built for the closer to the truth. men guarding the rights of the Itasca County was one of the original Dayton brothers and the Minnesota nine counties into which the new and Dakota Land Company as territory was divided in 1849. The both claimed land around the falls name comes from the “true source” for a future townsite. Neither ever of the Mississippi River, Lake won title to the land. Moreover, Itasca. The word “Itasca” is actually their claims lay above the Falls, a combination of two Latin words, somewhat west of where Grand ‘veritas’ (truth), and ‘caput’ (head). Rapids now lies. At least their ideas were sound. No homes And, no, Lake Itasca isn’t here - it’s in Clearwater County. had been established, but Winthrop claimed, The original Itasca County covered most of northeastern Minnesota’s “Arrowhead” with its boundaries extending “Leech River and the Mississippi above Pokegama fl ow from the Lake of the Woods down to the headwaters of the through immense fi elds of wild rice, abounding at this season Mississippi on the west, then down along the Mississippi in ducks and geese, which afford capital shooting and the River to a more or less east-west line just below Rice Lake but best eating.” This was certainly attractive, then as now. But, above Mille Lacs. The eastern boundary was the shoreline below the falls, Winthrop noted that the pine forests “edge to of Lake Superior as far north as the mouth of the Pigeon the river on both sides.” It was the pine that was to lure the River. The north boundary was the Rainy River - what is fi r st sizable numbers of men into Itasca County. now the line between Canada and the United States. A 20,000 square mile county was fi ne for a sparsely populated Just a few years before that, when was wilderness, but settlers soon fl ooded in, and Itasca County formed in 1849, the land still belonged to the Indians, and was broken up. Encompassed within these boundaries was no one could buy it. The United States census in 1850 all the land that now forms Cook, Lake, St. Louis, Carlton, nevertheless recorded 97 people living in Itasca County. Koochiching, and Itasca counties, as well as much of the That must have been a rather rough estimate, a mere land that now forms Aitkin and Beltrami counties. guess. If there were that many, they were primarily trappers living in isolated cabins, in the peace and quiet, far from During the succeeding nine years, it seemed that every time nowhere. Perhaps others, who came for the health-restoring the territorial legislature met, new counties were formed and

Fall 2009 EQUAL EYES 23 boundaries of the old counties changed. Mapmakers could The tourism industry melds well with another major element of never keep track of things; only legislators could move so the economy - and its related products and activities. swiftly. By 1858, the new state of Minnesota had 61 organized UPM Blandin Paper Company operates a large paper mill in and 7 unorganized counties. A number of counties organized the City of Grand Rapids and is the city’s largest employer. by legislative act or by the appointment of commissioners County, state, national, and private forests cover much of did not really function as counties for several years. Itasca County, feeding the timber and forest products industry which has been a major component of Itasca’s economy since Itasca County itself was organized “with all immunities” in the earliest days. 1857. Somehow, although the legislative act for organization had been passed, no commissioners were appointed, and As the western edge of the extends into the when the state was offi cially recognized the following year, county, mining has played a signifi cant role in the county’s Itasca County was lost in the shuffl e. It was, in 1858, attached history. Hawkins Mine, in the City of Nashwauk, shipped out to Morrison County; anyone living in Itasca was under the 25 million tons of iron ore between 1902 and 1962. Although jurisdiction of courts and offi cials in Morrison County. No that mine is no longer in operation, active mining continues records indicate that anyone in Itasca took advantage of elsewhere in the county. The development of new processes such opportunities offered in Morrison. St. Louis and Crow gives promise that minerals will continue to contribute to the Wing counties also were depended on for courts and other economy of Itasca County. government functions. Finally in March 7, 1891, Itasca County was organized, by offi cial act of the state legislature, with “all the privileges, rights, and powers of organized counties.” At the time, Itasca County covered the area now included in both Itasca and Koochiching counties. A Board of Commissioners, consisting of L. F. Knox, B. C. Finnegan, and J. P. Sims was appointed by the state and met for the fi rst time March 24. The fi rst act of the Board of Commissioners was to declare Grand Rapids the temporary county seat. The 1860 National census counted 51 inhabitants, the 1870 census found 96, and the 1880 report was 124 residents. The permanent population was small, but beginning in the 1870’s, the winter woods swarmed with lumberjacks who worked in seasonal camps. The Itasca County Assessor’s Offi ce is responsible for the At an election held June 9, 1891, the voters decided to assessment of approximately 81,000 parcels located in 42 incorporate the village of Grand Rapids. For over a year, organized townships, 36 unorganized townships, and 16 Spotlight controversy raged as to whether Grand Rapids or LaPrairie cities. should become the county seat. Finally, at an election held November 8, 1892, the voters decided Grand Rapids was to Grand Rapids, County Seat be the permanent county seat. The commissioners formally The City of Grand Rapids, on the banks of the Mississippi approved the results of the election at their meeting December River, is located approximately 80 miles northwest of Duluth 30. Thereafter, the county really grew; within fi ve years over and 175 miles north of the Minneapolis/St. Paul metropolitan 3,000 people settled in the county, more and more pine were area. The city serves as the county seat of Itasca County and felled, roads were improved, and business boomed. The land is situated at the junction of U.S. Highways 169 and 2 and comprising the current Itasca County remained a wilderness State Highways 38, 6, 46, and 65. The population is 8,233. for years. Today, Itasca is Minnesota’s third largest county, Grand Rapids is in the heart of Minnesota’s beautiful resort covering 2,928 square miles. In 2008, the County’s population and recreation area. With abundant park and recreation was 44,512. facilities, Itasca County hosts thousands of tourists each year. As a recognized regional center serving a population of The economic forces that infl uence Itasca County are summed approximately 40,000, Grand Rapids enjoys a reputation as up by “The Three T’s – Timber, Tourists, and .” The one of the top cities in per capita retail sales in Minnesota. tourism industry, with its numerous resorts, motels, and campgrounds in the area, contributes heavily to the local The City of Grand Rapids is the regional headquarters for economy. Vacationers fl ock year-round to take advantage the Minnesota Department of Natural Resources. The of Itasca County’s natural attractions. Over 1,200 lakes and Blandin Foundation is also headquartered here, providing a thousand miles of trails for , biking, snowmobiling, grant programs of $15 million per year to strengthen rural and skiing wind through the land. There are more than 100 Minnesota communities. Other local industries include resorts, motels, campgrounds, and bed & breakfasts located mineral processing and agriculture. The work force is highly in the county. regarded for both its loyalty and high productivity.

24 EQUAL EYES Fall 2009 Koochiching County of the early logging camps were located adjacent to the rivers. The logs were then skidded to the Littlefork and Big Fork rivers and fl oated to the Rainy for processing.

In 1907, when two railroads reached the International Falls area, E.W. Backus built a paper mill which started producing paper in 1910 and a sawmill which started up in 1911. The operation of these two mills required more logs and pulpwood than could be supplied from the forest lands adjacent to Rainy Lake and its tributaries. The bigger logging companies started railroad lines to get the wood to the paper mill. The main line logging railroads totaled more than 150 miles when completed. There were many miles of spur tracks that branched off the main lines into the camps and their operating areas. Most of these were temporary and were removed and reconstructed Koochiching County is one of the counties in Minnesota that after the cutting in the area was complete. borders Canada. It is also a relatively young county, formed in 1906 after the residents voted to separate from Itasca County. In 1893, gold was discovered on Little American Island in The name is of uncertain origin and meaning, one meaning Rainy Lake. A 45 foot vertical shaft was put in, and horizontal translated it into “Neighbor Lake and River,” and another was shafts were extended from this to follow the quartz in the rock. a lake and river somewhere. A French mapmaker applied the The village of Rainy Lake City was platted with bunkhouses name Lac de la Louie to the body of water known today as and a headquarter building and loading facilities were built, Rainy Lake. The term is believed to be a French translation along with a stamp mill. In 1894, the Duluth News broke of Cree words that referred to the mists of Koochiching Falls, news of the goldfi elds in northern Minnesota, and people resembling rain. tried to get to the gold rush. Rainy Lake City grew in size and population to 500 residents. It had three general stores, a Koochiching County is the second largest county in the state

hardware store, three hotels, a barber shop, two restaurants, Spotlight of Minnesota. Roughly 60 miles north to south by 62 miles a post offi ce, newspaper, a schoolhouse, and fi ve saloons. east to west, with a total area of 3,141 square miles and close The last attempts to operate the mine were made in 1901. to 2,000,000 acres. With more than three quarters of the area When the gold started to fi zzle out, the miners started to move classed as forest land and 75% under public ownership, this on to California. makes the area attractive to hunting and fi shing enthusiasts.

There are three major rivers in the county: the Big Fork, the Today, , Minnesota’s only national Little Fork, and the Rainy River, in addition to numerous park, sits over this area. Voyageurs National Park has smaller rivers for a total of over 350 miles of rivers. 218,054 acres – 134,000 acres being land while the remaining 84,000 acres are water (contained within 4 major lakes and Logging played a big part in the history of Koochiching County. 26 interior lakes). There are 655 miles of shoreline and over At one time, there were over 160 large logging camps in the 500 islands. The majority of the park is located in St. Louis county with about 70 men to a camp. Water transportation county. provided the only access to many of the forest areas, so many Lake County Lake County, lying in the center of the “North Riviera” has and Lake County’s abundant resources of and approximately 60 miles of Lake Superior shoreline as its cross-country ski trails, lakes for ice fi shing, and its natural southern boundary. Covering 2,132 square miles, it is the beauty, visitors are present in large numbers all twelve months fourth largest county in the state. There are 841 named lakes of the year. Mining and manufacturing continue to play a and 418 named streams in the county, and the Boundary strong role in the economy of Lake County and are major Waters Canoe Area Wilderness covers approximately the employers, along with tourism and government. northern one third of the county. With 83% public ownership, Lake County is divided into three cities, fi ve townships, and there are 17,300 taxable parcels in the county. two unorganized territories. The northernmost properties Lake County was established in 1856 and currently has a are approximately a two hour drive from the Assessor’s population of 11,160. The population grows considerably in offi ce, which is located in the county seat of the City of Two the summer with the infl ux of seasonal property owners and Harbors. vacationers. With the growing popularity of winter recreation

Fall 2009 EQUAL EYES 25 St. Louis County

Located in northeastern Minnesota, St. Louis County covers Area Wilderness (BWCAW) on the U.S.-Canadian border, over 7,000 square miles and extends from the southern tip established in 1978. The BWCAW is a 1,090,000 acre of Lake Superior to the Canadian Border. St. Louis County wilderness area designated for fi shing, camping, hiking, and is the largest county east of the Mississippi River. The area canoeing and is one of the most visited wilderness areas in is known for its spectacular natural beauty, including 500 the United States. Voyageurs National Park, near the town sparkling lakes, two national forests, and four state parks. The of International Falls, is popular with canoeists, kayakers, county is home to 200,528 people scattered throughout the other boaters, and fi shermen. St. Louis County also has area in small mining towns, farm communities, and busy cities. over 500 lakes, including Kabetogama Lake, Namakan The county seat is the City of Duluth (population 86,900) Lake, Rainy Lake, Sand Point Lake, and Crane Lake. The which serves as a regional center for health care, retail, “Hill of Three Waters” on the Laurentian Divide lies between manufacturing, cultural, and educational activities. Other Hibbing and Chisholm. St. Louis County also has one of county courthouse locations are in Hibbing and Virginia. the most important fresh-water ports in the United States, located in Duluth on Lake Superior. St. Louis County is home to the Mesabi Iron Range, a portion of the Boundary Waters Canoe Area Wilderness, and the CITY OF DULUTH Voyageurs National Park in the northwestern corner. Hibbing, Nestled on a 600-foot bluff overlooking the largest freshwater Virginia, and Ely are communities rich in mining history and lake in the world, Duluth is an incredible place to live. Millions steeped in small town atmosphere. Iron ore from the Mesabi of years of glacial activity, winds, and lava fl ows created the Range has a signifi cant infl uence on the economy of St. Louis lake and the bluff on which Duluth resides. These forces left a County. Ely, gateway to the Boundary Waters, hosts a large strong and rugged shoreline, perfect for hiking, skiing, golfi ng, and growing tourism industry. Duluth is accessed through the sailing, biking, rock-climbing, and other outdoor adventures. Great Lakes and the St. Lawrence Seaway and serves as a world shipping port for the agricultural, mining, forestry, and Duluth is a place that offers something for everyone. Residents tourism industries of St. Louis County. and tourists take advantage of the countless outdoor activities provided by Duluth’s natural landscape. A lively downtown Recreational activities in the county are plentiful. Fishing, business scene gives residents and visitors ample access to hiking, camping, numerous resorts, snowmobiling, and skiing day and nighttime activities. draw visitors and enhance the lives of residents. Cultural interests are well served by a variety of theater, arts, and musical events and shows. The school systems are known for excellence and are enriched by higher educational Spotlight opportunities available at community and technical colleges interspersed throughout the county, as well as the University of Minnesota Duluth, Lake Superior College, and the College of St. Scholastica.

St. Louis County was founded on February 20, 1855 as Doty County and had its name changed to Newton County on March 3, 1855. It originally consisted of the area east and south of the St. Louis River, while the area east of the Vermilion River and north of the St. Louis River was part of Superior County. Superior County was renamed St. Louis County. Then on March 1, 1856, that St. Louis County became Lake County, and Newton County was renamed St. Louis County and had that eastern area added to it; it was As one of the largest of the Great Lakes’ international also expanded westward by incorporating parts of Itasca ports, Duluth is an important shipping, commercial, and County, which then also included most of Carlton County. manufacturing center. Major industries in Duluth include On May 23, 1857, St. Louis County took its current shape health care, education, aviation, technology, and tourism. when Carlton County was formed from parts of St. Louis and Located at the southwest tip of Lake Superior, Duluth is Pine Counties. halfway between St. Paul and the Canadian border. Although narrow, the city extends approximately 25 miles along the St. Louis County is known for its spectacular natural lakeshore. The proximity of Lake Superior, the largest of beauty. It currently includes parts of Voyageurs National the Great Lakes, modifi es local weather, causing cooler Park, established in 1975; the Superior National Forest, summer temperatures, warmer winter temperatures and a established in 1909; and the Boundary Waters Canoe low frequency of severe storms.

26 EQUAL EYES Fall 2009 Original occupants of the western tip of Lake Superior were is Minnesota’s premier historic house museum. The members of the Sioux and Ojibway tribes. In the 1600’s, interiors of the mansion have endured, boasting nearly all however, French explorers discovered what the Native of the same furnishings and décor that graced the rooms when the estate was completed in 1908. Even the formal gardens and naturalistic landscape retain much of their original design. Here, visitors are given a fascinating look at life in an affl uent family home from the turn of the last century. Glensheen is listed on the National Register of Historic Places and is a Partner Place of the National Trust for Historic Preservation.

The Port of Duluth-Superior is one of the largest inland seaports in the world. At the far westerly tip of Lake Superior near the geographic center of the North American continent is where the Great Lakes-St. Lawrence Seaway navigation system ends---and begins. Sheltered from Lake Superior by a narrow, sandy peninsula reaching nine miles from Duluth’s steep hills to Superior’s table-top fl atness, the harbor rim weaves in and out of 49 miles of shoreline embracing 19 square miles of fresh water. The port that evolved within Americans knew all along; the area was brimming with fur- this common harbor is shared by two states, Minnesota and bearing animals. Soon Daniel Greysolon, Sieur du Lhut, Wisconsin. With iron ore docks, coal docks, grain elevators would arrive in an attempt to make peace between the and specialized cargo facilities lining the industrial waterfronts Ojibway and Sioux in hopes of securing trading and trapping of both Duluth and Superior, the port serves shippers rights. His efforts earned him the opportunity to be the city’s and receivers throughout the U.S. Midwest and the Great namesake: du Lhut! Plains. It also has some customers in Canada’s western provinces. In the maritime industry, as well as for virtually all In 1869, Duluth was the fastest growing city in the United federal government purposes, the port is known as Duluth- States, and it was on track to become the largest city in Superior. Consequently, except for land development and the Midwest. Unfortunately in 1873, a stock market crash related fi nancing activities, the Duluth Seaway Port Authority Spotlight made it seem like the city would simply disappear from view promotes the port’s collective interests. It is indeed a big altogether. The important marriage of rich natural resources port, averaging about 45 million net tons annually of cargo and viable transportation could not keep the city down. in a navigation season that usually begins in late March and By the turn of the century, the population neared 100,000. continues until mid-January. Duluth-Superior is by far the Duluth was home to more millionaires per capita than any largest port on the Great Lakes and is one of the premier bulk state in the nation, perhaps even in the world. The wealthy cargo ports in North America. found their tax-free incomes could go far here in this northern Mecca. They built homes, roads, and businesses, and to CITY OF HIBBING meet these demands, a large workforce was created and Hibbing (population 17,071) is located in the Northeast region prospered. of Minnesota in St. Louis County. Once called the “Iron Capital of the World,” Hibbing traces its origins to a strong and viable This boomtown backdrop can still be witnessed in Duluth’s mining industry. downtown. The designated a large portion of downtown buildings as a National Historic Register District. The Duluth Commercial Historic District is a parallelogram of 107 buildings on Superior and First Streets between 4th Avenue West and 4th Avenue East. The buildings represent signifi cant commercial adaptation of architectural styles popular during the district’s period of signifi cance.

Glensheen Mansion is a hallmark of extraordinary design, a businessman’s enduring legacy, and a showcase of diverse interior styles, but at its very heart, it is a family home. Along the shore of Lake Superior, a 7.6-acre expanse of wooded land enfolds the 39-room Jacobean Revival mansion that

Fall 2009 EQUAL EYES 27 The community was established in 1893 by German miner Frank Hibbing, who discovered iron ore nearby. In the 1920’s, the town moved two miles south to its present location after iron ore was discovered under the city’s original location. Building by building, using steel wheels and logs, Hibbing was moved to where it stands today. The move started in 1919 and took many years to complete. More than 180 houses and 20 businesses eventually relocated to their current sites at a cost of about $16 million.

What remains of historic “Old Hibbing” is now home to the Hull Rust Mahoning Mine View, a BMX bike facility, and a model airplane fi eld. There is also a large park that is used for summer events such as the Mines and Pines Art Festival (in July) and the Shifters Car Show (in June). The foundations of many buildings are still in place and signs are posted with information about the buildings that were there before the town moved south. The history of Virginia began with mining explorations. This area was crisscrossed by the trails of voyagers, trappers, gold Hibbing is known for several famous former residents, rush prospectors, missionaries, and the Sioux. Settlers fi rst including music great Robert Zimmerman, better known as came to Virginia in 1890. They were lured by the prospect Bob Dylan. Other notables include former basketball player of streets paved with gold and then by the uncovering of iron Kevin McHale; Vincent Bugliosi, the prosecutor in the Charles ore deposits. A small settlement formed in 1890 and was Manson case who later became an acclaimed author; baseball incorporated into a village in 1892. A charter was adopted two player Roger Maris, who held Major League Baseball’s single- years later. Virginia was one of the fi rst cities in the state of season home-run record for 37 years; and entrepreneur Jeno Minnesota with a mayor and commission form of government. Paulucci. The charter was revised in 1909, by election in 1964, and again in 1993. In 1993, the charter changed the governance The community has 32 parks, 2 golf courses, recreational from a weak mayor-council and commission to mayor and programs, a skate park, softball/baseball fi elds, soccer fi elds, council with advisory commissions. fi s hing, hunting, bocce ball, horseshoes, boating, and more. Sections of the Mesabi Trail, which will eventually span 130 Taconite and mining related industries are at the basis of the miles through 25 communities, are located in and around the economy of Minnesota’s Iron Range. There are fi ve taconite community. production facilities within 30 miles of Virginia, which are the Spotlight major employers in the area. Hibbing is fortunate to have a very strong community base developed in the areas of education, health, and community The City of Virginia and its surrounding area is one of scenic assistance. beauty with vast forests, big timber, wilderness areas, lakes, and waterways. The four seasons offer excellent hunting and CITY OF VIRGINIA fi s hing, boating, and hiking. Downhill and cross-country skiing, The City of Virginia is an island surrounded by iron mines. and world class golfi ng are available at Giants Ridge. The Virginia is located in the northeastern part of Minnesota at Park and Recreation Department provide eleven municipal an altitude of 1,438 feet above sea level. Virginia is 50 miles parks and playgrounds. The Virginia Municipal Golf Course north of Lake Superior and100 miles south of the Canadian is an eighteen-hole course. border. The city is situated on the crest of the Laurentian Divide. Within three miles of Virginia, waters divide to fl ow north to Hudson Bay, south to the Gulf of Mexico, and east to the Great Lakes. Some of the oldest known rocks in the world are found here. Rocks from the prehistoric Archeozoic era have folded to form the Laurentian Mountains.

The original plat of Virginia was approximately 50 acres. At the present time, Virginia covers about 12 square miles. Legend has it that Virginia was named in honor of Mr. Humphrey, an early mining leader, who came from the State of Virginia and wished to honor the state of his birth. It has also been suggested that “Virginia” was a name fi tting the abundance of virgin forests of great white and Norway pines.

28 EQUAL EYES Fall 2009 Location of Region 4

Spotlight

Fall 2009 EQUAL EYES 29 Region 4 County Staff Members

Aitkin County Itasca County Mike Dangers, County Assessor, SAMA Brian Conners, County Assessor, SAMA Karen Ladd, Assistant County Assessor, CMA - Income Qualifi ed Larry Daigle, Assistant County Assessor, CMA Tom Burman, Commercial Appraiser, SAMA Michael Fahey, Appraiser, II, CMA Darcy Moore, Senior Appraiser, CMA - Income Qualifi ed BethAnn Mackey, Appraiser II, CMA Tom Sanbeck, Sales Analyst, CMA John Mordick, Appraiser II, CMA Jim Hicks, Appraiser, CMA James Pagel, Appraiser II, CMA Lori Tibbetts, Appraiser, CMA Amber Peratalo, Appraiser II, CMA Stacy Westerlund, Appraiser, CMA Russell Namcheck, Appraiser I Cathy Olson, Clerk, CMA Amber Randall, Appraiser I Sue Keil, Clerical Charlotte Britney, Assessment Data Technician Joan Wright Newton, Data Entry Clerk Kelly Whitted, Administrative Assistant

Carlton County Koochiching County Marci Moreland, County Assessor, SAMA Marty Cody, County Assessor, SAMA Kyle Holmes, Chief Deputy Assessor, SAMA Lorella Fulton, Assistant County Assessor, AMA Bob Martin, Deputy Appraiser, CMA - Income Certifi ed Susie Sohlman, Appraiser, CMA Dell Sanko, Deputy Appraiser, CMA Vicki Giauque, Appraiser, CMA Brian House, Deputy Appraiser, CMA John Polkinghorne, Appraiser, CMA Matt Hagelin, Deputy Appraisers, CMA Len Peterson, Appraiser, CMA Carol Anderson, Telecommunications Specialist Carol Tribby, Homestead Clerk Lake County Terry Liimatainen, Land Clerk Jack Renick, County Assessor, SAMA Anthony Vigen, Chief Deputy Assessor, CMA Cass County Mark Cullen, Deputy Assessor, CMA Steve Kuha, County Assessor, SAMA Matthew Miller, Deputy Assessor, CMA Sandy Pence, Offi ce Manager, CMA Dianne Schramm, Homestead and Sales Clerk Mark Peterson, Appraisal Supervisor, SAMA Julie Pearson, Offi ce Assistant Barb Oliver, Staff Appraiser, CMAS Dennis Fisher, Staff Appraiser, CMA St. Louis County Penny Vikre, Staff Appraiser, SAMA Dave Sipila, County Assessor, SAMA Theresa Felix, Staff Appraiser, CMA Kerry Welsh, Assistant County Assessor, SAMA Richard Champagne, Staff Appraiser, CMA Fred , Principal Appraiser, CMA Jerri Huston, Staff Appraiser, CMA Tom Carlson, Real Estate Appraiser II, CMA Marilynn Klick, Sales Ratio Technician Dave Christianson, Real Estate Appraiser II, CMA Terri Corn, Account Clerk Cory Leinwander, Real Estate Appraiser II, CMA Steve Walczynski, Principal Appraiser, CMA

Spotlight Cook County Dan Christensen, Principal Appraiser, CMA Mary Black, County Assessor, SAMA Dave Jarvela, Real Estate Appraiser II, CMA Allison Lowe, Assistant County Assessor, CMA John Jokinen, Principal Appraiser, CMA Cindi Crawford, Technical Clerk/Appraiser, working on CMA Bob Wiinanen, Real Estate Appraiser II, CMA Ben Thomas, Real Estate Appraiser II, SAMA Crow Wing County Rodella LeFreniere, Real Estate Appraiser I Marty Schmidt, County Assessor, SAMA Noah Mittlefehldt, Real Estate Appraiser I Bev Sullivan, Offi ce Supervisor, CMA Beth Sokoloski, Real Estate Appraiser I Cheryl Norwood, Appraiser, CMA Mike Harvey (pending) Judy Shire, Appraisers, CMA Betty Schultz, Appraiser, AMA City of Virginia Darrel Olson, Appraiser, CMA Rick Puhek, City Assessor, AMA Robert Miller, Appraiser, CMA Cheryl Weappa, Assistant Assessor, CMA – Income Certifi ed Gary Evenson, Appraiser, AMA Ron Rydh, Appraiser, CMA City of Hibbing Jason Jorgenson, Appraiser, CMA Bruce Sandberg, City Assessor, AMA Kay Greenwalt, Appraiser, CMA Carol Waselk, Appraiser, CMA, Income Certifi ed Shawn McCuthcheon, Appraiser, CMA Kari Kilen, Assessment Clerk Rick Bymark, Appraiser, CMA Michaeleen Cronquist, Tech/Admin Specialist City of Duluth Jessica Fitzpatrick, Tech/Admin Specialist John Gellatly, City Assessor, SAMA Monica Heyer, Tech/Admin Specialist Gregg Swartwoudt, Appraiser, CMA Scott Sutherland, Appraiser, CMA Jolene Elm, Appraiser, CMA Terry Johnson, Appraiser, CMA Mike Busick, Appraiser, CMA

30 EQUAL EYES Fall 2009 Featured Property: Sugar Lake Lodge, A Ruttger’s Resort 2011 MAAO Annual Conference

Written by BethAnn Mackey, CMA Itasca County

Mark your calendars for the 2011 Fall Conference being held stayed with at Sugar Lake Lodge in Grand Rapids, MN. The resort itself families, so exhibits the Sugarbrooke, an 18-hole championship golf she moved in course designed by Joel Goldstrand. The fi tness center, with Art Otis and his mother in 1921. Art and Eleanor were tennis and volleyball courts, outdoor heated swimming pool, married in 1923, and with the help of her teaching salary, they and a sand beach are just a few of the recreational features rented boats, one cottage, the log bunkhouse, and camping on site. Fishing and pontoon boats can be rented, and for equipment. the overnight guests, there are non-motorized boats available. Whatever your desire, you can fi nd it located just north of As people discovered the great fi shing in Sugar Lake, their usual. business grew and they continued to build, ending up with 14 cottages. In 1930, they cut down some trees and established A Ruttger Heritage a golf course. By September 1940, they had added an airfi eld The Ruttger family has upheld an outstanding reputation for and 47 planes fl ew in for an impromptu dedication. In 1944, quality and service as leaders in the resort business since the Saturday Evening Post cited Otis Lodge as the fi rst resort 1998. Ruttger’s Bay Lake Lodge was established over 100 in the nation with its own airport. Once a year they had fl y-in years ago and the Ruttger’s Sugar Lake Lodge property was breakfast, where their friends would fl y in from all over the the site for Otis Lodge for over 70 years. Joe Ruttger and country. As a young woman, Eleanor lamented her limited Spotlight Art Otis were pioneers in the resort business and the fi rst in cooking knowledge, but with steadfast determination, she Minnesota to offer the American Plan resort concept offering learned and created meals that were “beyond criticism.” In lodging, meals, and golf packages. 1964, Art and Eleanor Otis retired and sold the resort.

Otis Lodge began with enterprising settlers and pioneers. Fred and Gwynne Bobich and their family moved to the Years ago, Sugar Lake was known by the Chippewa name- new Ruttgers Sugar Lake Lodge in June 1993. They began Sissebakwet. The Chippewa inhabited a small sugar camp operating Otis’ Restaurant out of the current Club House at the north end of the lake dating back to 1867. Among the and renting the newly-remodeled lakeside cottages and golf early settlers on the lake was the Otis family. Art Otis and his course townhomes. Otis’ Restaurant opened in June 1994 father used to camp out on the lake during the summers of in the Main Lodge serving Italian and American cuisine and 1902-10. Art built a house on the south side of Sugar Lake featuring some of Eleanor’s famous recipes and wine from in 1914. In the winter of 1925 - with hand made skids and the Ruttger family winery in Nealieningen, Germany. The a team of horses - the house was moved across the lake to fi r st nine holes of the Joel Goldstrand designed 18-hole golf the north shore. course, Sugarbrooke, and the new Main Lodge opened in June 1994. The second nine holes opened in May 1995. The Eleanor (Harry) Otis was born in Hibbing in 1902. She grew up $2.4 million lodge houses a spacious lobby, Otis’ Restaurant, in the area and attended the Teacher Training Department at and a conference center. Central School in Grand Rapids, MN. After a In addition to the 18,000 square-foot lodge facility, six lakeside summer session at the cottages and forty-two three-bedroom golf course townhomes Bemidji Normal School were completely remodeled. Four three-bedroom suites, majoring in Rural attached to the lodge, were added in July 1996. An additional Education, Eleanor four suites, making twenty-four rooms total, in the main lodge selected the Sugar opened in June 2004. Lake School for her fi rst teaching assignment. Rural teachers often

Fall 2009 EQUAL EYES 31 We Did it Our Way

Written by Michael Frankenberg, CMA Goodhue County

Paul and Sara Freid of Florence Township in Goodhue County, like many couples, had the desire to build their own home to raise their family. But unlike most people, the Freids made a decision to build their home of straw and clay.

They got the idea of building this type of home after a trip to Luck, Wisconsin, where they saw others being built. In interviewing Paul, he told me he wanted to build a home where they could be major players in the construction and that would fi t into their personal lifestyles. Going into the project, Paul admittedly had no previous experience in building any kind of home, and he felt that this type of construction was the structure during the winter months the exterior wall and the remainder of the something that looked achievable. Paul and and keep the foundation from heaving. bale would protrude into the living area, Sara conducted research before entering The Freids primarily used this type of creating a 17-inch fi nished wall thickness. into their building project, especially one foundation to help with the budget of the It was estimated there would be an R-30 to like this, and they tried to cover all the project. R-35 insulating factor on the exterior walls. bases needed to be successful. To better To keep the bales in place, a type of deer facilitate the build, Paul and his brother took On May 1, 2007, Paul and his brother began fencing sandwiched the bales together and a one-semester course at Winona Technical framing the home. Typically straw homes was sewn in place with twine. Stacking College in house building. They learned are built using a pole-type construction so the straw bales when using a pole-type some of the basics of home construction. the bales can be stacked between the poles, framing normally takes about two weeks This came in handy since much of the which helps limit any cutting of the bales to complete. By placing the bales between backbone of the home was traditional stick- of straw. The Freids, however, chose to studs of the custom stick-type construction, built type construction. Eager to build, the use a 2x6 stick-built style of construction it took them three months to fi nish. This Freids spent about $150 to have Desogned for their home. Framing on the house part of the construction moved the building Driftless Design of Wisconsin draw up was completed by June, but because of schedule into the fall and winter. plans for their custom-designed straw the stick-type framing, they would have home. They then got the go ahead from to change the way the bales would be Traditional construction timing is not as Goodhue County to start the build. installed between the framing. The bales of much of an issue due to weather, but in straw were dried for about a year to remove straw construction timing is everything, The project began with a frost-protected any extra moisture and were sized to fi t the as I found out from Paul and Sara. The shell footing foundation. This was a new custom framework of the studs which were straw needs to have a coating of clay on the type of foundation that I had not heard of spaced apart 19.2 inches on center. exterior to protect it from the elements or it before, so I asked a few more questions can take in moisture and damage the straw about it. Paul explained there was a 12” Due to irregularities in the stud spacing before the house is even completed. All of deep concrete footing poured near ground and in the size of the straw bales, many of the straw exterior walls needed two coats of level with concrete poured inside the the straw bales would have to be cut and the clay, sand, and straw mixture. During footing. Foam insulation was then laid fi t together like pieces of a puzzle. Two the fi nal coat, lye was added to the mixture. four feet outward around the home just chainsaws were needed to cut the bales With concerns for safety, Paul applied this below ground level and at a slight angle because, as Paul explained, one saw or the coat himself. The sand for this mixture to fl ow water away from the house. The other would continually get jammed up was brought to the site by external sources, insulation, along with in-fl oor heat, would with straw and have to be cleaned out. The but the clay was taken from the site. The then keep the ground from freezing around bales of straw were then placed fl ush to muddy concoction was mixed in barrels

32 EQUAL EYES Fall 2009 outside and applied onto the walls by hand. Painting was done to some interior walls A “green” theme was planned – and evolved Because paint would only create a moisture to give some contrast and add color, but – into the building of the straw home. It barrier, a coloring dye was added to the fi nal it was minimal. In viewing the interior of was also incorporated into many of the coat of clay their home, there home’s features and amenities. The home’s mixture. I can was a warm and infrastructure was designed with a passive only imagine welcoming feeling solar heating system as well as geothermal the artistic with the fi nish heating. The main fl oor’s concrete slab was touch needed colors. designed to retain and radiate heat from the in keeping sunshine during the winter months from the the coloring To make the most larger windows in back. An extended soffi t consistent. of their time and in the back During his make the project of the home research, Paul possible, Paul, was designed found that it is Sara, and their to help shield during this stage daughter camped the sun during of construction on-site in tents. the summer where many They used three months to do-it-yourself Mixing barrels different campsites keep the straw home during the build, moving inside cooler. builders become discouraged or even call their camping site periodically to adapt to The upstairs it quits. It takes many laboring hours to weather changes. According to Paul, they has an inch get the protective coating of clay applied camped most of the 14 months of the initial and a half of to the exterior. This mixture, once applied building, excluding the coldest months lightweight and dried, keeps any moisture out and will of the winter. The Freids also pursued concrete with draw out any moisture from inside the volunteer help from family and friends and in-fl oor heat Bath window bales. During the exterior construction, from the local community. They posted and ceramic tarps were fastened around the home and fl y ers in town for “Plaster Days” to ask for tile to help retain heat, as well. The lowered as needed to battle the elements of volunteer help. There was a guest book on- smaller windows in the front of the home nature. site for any volunteers to sign. As I looked help insulate the north side during winter at the book, I noticed there were months and limit the amount of sun during over 200 signatures. The book summer. The geothermal can cool the fl oor also included school groups during the summer months but, as Paul and even community service mentioned, it can cause some condensation workers all volunteering their problems as well. There are future plans of time to put their own splash of a solar water heating system. mud on the home. Being that the volunteers were untrained, The tile used to cover the concrete upstairs Paul and Sara was provided spent time free of cost from training them. an unspecifi ed Paul estimated building supply there was about store. The tiles Camping 10,000 to 15,000 were many labor hours into the project different sizes Drywall was used for most interior walls. with the volunteer help and and different It was later coated with a thin mixture of training. Many memories colors left over the clay concoction to smooth the transition and friends were made from completed from the exterior walls to the interior. The during the building. jobs that were Freids used different earth tone colors going to be of dye throughout much of the interior. Artistically formed tile design thrown away.

Fall 2009 EQUAL EYES 33 Sara and Paul artistically formed almost said usually the clay pulls out the moisture, $61 per square foot to build, not including naturally-fl owing design patterns with but if a leak becomes a problem, the clay most of the labor. The material cost for the the tiles that fi t in shows the moist area and straw and clay portion of the construction well with the style that area could be pulled came to $4,000. In comparison with the they were trying to apart and patched. costs of exterior sheeting, siding, insulation, achieve with their drywall and fi nish, as well as any hardware, home. The kitchen As of June 2009, the house wrap, etc., the straw choice was cabinets were Freids have not yet purchased through completed their home, but local cabinet they are well on their way makers to help out to fi nishing. They still the local economy. have some interior clay The countertops trowelling and trimwork were a manmade to complete, and some product created interior doors need to from recycled be installed. The day I glass. Paul was interviewing Paul explained you just and Sara, Paul’s mother pick out the colors was trowelling clay on of glass that you the inside walls and was would like as an Bedroom window happy to pose for a picture accent of color and in action. the manufacturer Paul, wife Sarah, and daughter incorporated it into the fi nal product. At While interviewing Paul, I questioned much cheaper $90.00 a square foot installed, the cost what costs were involved with the project. for the Freids since they provided most of of this product After sharing their own labor. was very similar his personal to a granite- experiences Near the end of our interview, Paul shared type countertop with the one more ironic and somewhat comedic material. construction detail about the construction experience of the home, that was not anticipated. Paul was highly A 50-year steel he was just allergic to the straw. He had to wear a roofi ng system was as open about mask during a good part of the construction put on the home. sharing his cost to combat associated breathing problems. It has a longer fi g ures. During After the straw was sealed with clay, he effective life than his research, he said he had no further symptoms with his asphalt and could found that straw allergy. be recycled when homes typically replaced. The most cost 25% more Much thanks goes out to Paul and Sara important thing to build than Freid for sharing their experiences and time to consider when conventional for this article. building with straw, homes – mainly Paul explained, is due to the extra to ensure a good labor involved roofi ng system with the straw and foundation and clay. Not to keep the straw including the dry. I asked Paul well and land, what happens if the Freids there is an issue Paul’s mother troweling clay have $170,000 with moisture. He invested into the structure. For a 2,800 square foot two-story home, this is about

34 EQUAL EYES Fall 2009 Renew Your Energy in Iowa NCRAAO 2009

Written by Jerry Lehman, SAMA Waseca County Assessor 2010 NCRAAO President

Mark your Calendars: NCRAAO 2010 Ramada Dale Lambrecht, Bill Effertz, Dave Armstrong, Jerry Lehman, and Cheryl Wall

The 2009 NCRAAO Conference was June included: Renewable Winds - Valuing June 20-24, 2010 14-17, 2009, at the Coralville Marriott & Wind Towers, Appraisal of Commercial Conference Center in Coralville, Iowa. Properties in a Declining Market, Residential & Commercial GeoThermal, and Panel Monday started with the Annual NCRAAO discussion: Use of State Cost Manuals, as Golf Outing at the Brown Deer Golf Course. well as many other topics. Sixty golfers participated in what was a very nice day. We then moved back to The hospitality room for this year’s the conference center for the President’s conference was hosted by Minnesota. I want Reception and Silent Auction. With the to thank Dale Lambrecht, Dave Armstrong, items for the silent auction donated by the Bill Effertz, and Cheryl Wall other states and vendors, the silent auction for making the hospitality room raised over $3,500. a success.

At Tuesday’s opening session, we were The conference ended welcomed by the Mayor of Coralville, Jim Wednesday evening with the Fausett. A presentation by guest speaker, banquet and entertainment by Ed Thomas, then followed. Ed was the Captain Josh. Aplington-Parkersburg high school head football coach. He spoke of how the City I would like to invite everyone of Parkersburg was destroyed by a tornado, to the 2010 NCRAAO including the high school, in 2008. His Conference, which is back in emotional story told of how everyone pulled Minnesota. The Conference together to rebuild the city and school. will be held at the Ramada Tragically, Mr. Thomas was killed a week Mall of America on June 20- after our conference. 24, 2010.

This year’s education session topics were Please mark those dates on your also very interesting. Some of the topics calendar. I hope to see you all there. Fall 2009 EQUAL EYES 35 Red River Valley Flood 2009 The Recovery

Written by Nancy Gunderson, SAMA City of Moorhead Assessor Tax Court Committee Member

The fi rst crest came on March the fl ood call center, residents were urged 28th at 40.82 feet, which was to call and register their property if they 22.82 feet over fl ood stage. At were damaged in any way (water or sewer that point, the course of action backup or structural damage). These changed from fi g hting a fl ood to safeguarding and recovery from a fl o od. City staff and homeowners were vigilant with reinforcing the 9 miles of sandbag During March 2009, a record fl ood event dikes and 8+ miles occurred on the Red River of the North. of clay dikes that protected The event was set apart from many previous public and private property. spring fl oods not only by the record river The second crest came mid stage, but also by the rate of increasing April. fl o od waters, an extremely early crest date, and adverse weather conditions. City crews A fl ood response meeting was scheduled registrations were then funneled through worked to protect public infrastructure March 31, with staff from Community Building Codes and Assessing to schedule while homeowners worked side by side Services, Building Codes, Neighborhood appointments to meet with the homeowner with a great volunteer base from our area Services, Moorhead Public Service, and on-site for a damage assessment. These two colleges, area high schools, and surrounding Assessing. Discussions were held to departments did the majority of the damage communities. There were approximately determine what information needed to be assessments. 15,000 registered volunteers with thousands gathered from every damaged house and of non-registered volunteers who made and what services or inspections might need to be Armed with clipboards, flashlights, placed sandbags throughout Moorhead and provided. Each department gave their input measuring tapes, and placards for occupancy, Clay County. In Moorhead alone, roughly as to their needs. It was also determined we were ready to start our task. Just getting 100 million pounds of sand was used to who and how to do the inspections. Once around within the city limits was challenging create 2.5 million sandbags. Uffda! Cold the details were ironed out, a training session at times due to the amount of contingency temperatures hampered efforts, freezing was held the following day to update the diking in some neighborhoods. Roughly damp sandbags into bags of hard concrete rest of the staff as to damage assessment 380 properties were viewed. The damage instead of its moldable state, which made forms and the varied from some the job that much more strenuous. information limited seepage in that the city basements to the With the National Weather Service issuing was hoping to main floors being higher projections daily, time was of the assemble. Most fully inundated essence. The National Guard helped of us needed with river water. with building levees and rescuing and cross training evacuating those needing it. One of the so the parcel Many homeowners largest evacuations was that of the Eventide would only be were still in shock Senior Community. Roughly 400 residents, inspected once as to the condition from independent living to nursing home if possible. of their homes. living, were moved to facilities across Some stated that Minnesota and beyond. They were displaced Since it was hit they would never for eight days. At one point, more than 2,000 and miss within return to them . One households reported through a fl ood call neighborhoods, could see the real center, located on the campus of Minnesota we relied on the property owner to inform look of sadness in their eyes. Some fought State University Moorhead, that they had us as to the damages. Through the use of so hard to keep the water out, but eventually evacuated from their homes. 36 EQUAL EYES Fall 2009 succumbed to the defeat of Mother Nature damage reports now link to the and the extreme power of water. permitting process. As we start reassessments with this fall’s building permits, we can tell what was fl ood-related.

Even though the fl ood waters have receded, Gary Bock, our Real Estate Development Specialist, has worked full time on fl ood-related issues for individual damage estimates, buy-out appraisals, and so forth. Another On the personal side, I learned that: While doing damage assessments, it was step is the request for the Local Option quite interesting to see the ingenuity that Disaster Credit. A resolution requesting o When pushed, people can work 20 hours the city and homeowners took to protecting reassessment of damaged property for the per day for many days. They still felt and property. Along with the typical sandbag purpose of relief, a damage assessment looked fatigued for a month or so after the and clay dikes, we saw the straw bale dike report, and a copy of the formal disaster fl o od, though. which surrounded a complete subdivision, declaration have to be submitted to the o Experts (or at least more knowledgeable the rubber bladder dike, and “let’s dig up Offi ce of the Governor for the Executive people) are created: Engineers, GIS, the front lawn” dike. The bladder dike was Council, the Division of Homeland Security, Politicians, Appraisers, and Accountants. used as a secondary dike in case of a breach. and Emergency Management. o GIS and assessment systems and People used whatever means to hold back records are keys to fi ghting a fl ood and the the water. As part of special fl ood recovery legislation recovery. signed into law in May, Moorhead, as well o FEMA relies greatly on local records and On April 9, 2009, the President declared Clay as other border cities within disaster areas staff to complete their functions. County, along with several other Minnesota will qualify for two-year tax abatements o Gary Bock can double as a backhoe counties, disaster areas. Flood response on new residential construction. Our area operator. meetings were held to update the damage legislators were instrumental in getting o Loren Johnson and Brad Averbeck can fi ll estimates and see if we were meeting the this incentive passed to ensure the housing a mean sandbag. needs of FEMA and the general public. market continues to grow post-fl ood. o Jill Murray is now an expert dike climber. Looking back on those hectic weeks, o I work best in “yellow” knee boots. things I took away from this event on a social level are: Our work is not done. Monitoring the market will continue to tell us the true impact o Our population is getting older of this fl ood. This community survived and and they rely heavily on their will likely thrive if fl ooding can be managed. neighborhoods for help. This was a true learning experience. o At least in the States of Minnesota and , the good of the Photos courtesy of Jill Murray and Moorhead community is ingrained deep into Police Department. people. o My faith in young people was reaffirmed. If you have a son or Through our Land Development software, daughter who attended college in our we were able to track all of the inspections community, you should be very proud of and data that were collected. Reports were how they stepped up and helped. It could not generated through this system as well. With have been as successful without them. some in-house programming, these fl ood o Local governments served this community extremely well in various capacities. Fall 2009 EQUAL EYES 37 Transitions Tom May Hangs up His Assessing Skates Written by Paul Sandvik, SAMA I asked Tom what he will miss the second most I asked what advice he would give to about assessing (‘the people’ quite obviously current/future assessing staffers. “Look at Tom May started his career with Hennepin being #1). He says he will miss working every situation you are in and determine County on July 14, 1975. As an interesting on the things that have the most impact on what is the right thing to do and then do note, Tom actually applied for a job in people and are most helpful to assessors, what’s right.” the Assessor’s Office be it via helping guide approximately one year legislation or working Tom has been such an important figure earlier. He even had to with general initiatives to the assessing profession and – in turn take a rather lengthy for the betterment of the – taxpayers everywhere. He has been very written test. He did not taxpayers. The snowy involved in MAAO throughout the years, get the job at the time, and icy commutes including being a presenter/teacher on but about a year later, are among the things numerous occasions, serving on various they called with a job he will miss the least committees, and holding the office of offer that he accepted. about the job. President of MAAO. Thanks, Tom, for Tom was the Assistant all you have done for your colleagues, the County Assessor from Now that he’s retiring, profession, and the taxpayers throughout 1984-1996 and the County Assessor from he plans to take care of a lot of jobs at the the state and now throughout the world. 1996-2009. cabin that have been waiting for him. He You will truly, truly be missed, and we wish also has approximately a year and a half you all the best in whatever the future holds When I asked about any memorable events remaining of his term on the IAAO board. for you! from his career, Tom recalls a time at Local Boards when an owner came in and When asked what Tom wants to be when started laying out a bunch of Obituaries he grows up, he said either left fi eld for the from the paper on the tablde in front Twins, right wing for the Wild, or driver of of him. Apparently, they were obits of car #48 in the NASCAR series. Who does family members and this was suppose to Tom think would be best suited to portray demonstrate her hardship – which in turn him in “Tom May: The Movie?” He says was suppose to sway Tom in his valuation he would pick the dreamy Josh Hartnet, who of the property. also has Minnesota roots.

Dick Toy Makes a Quiet Exit from the City of Minnetonka On July 30, 2009, Richard Toy fi nished his Over the years he has worked with residents, assessing career. He quietly retired from the city staff, and real estate professionals City of Minnetonka with no fanfare (or even with unwavering confi dence. Whether he cake). He started his assessing career with a worked under the Community Development brief introduction to the industry at the City department or Finance department, everyone of Maple Grove and then moved to the City knew when they had a question he would be of Plymouth. In July 1989, he started at the there with an answer. City of Minnetonka as a property Richard has always appraiser and had a great sense of took over the City humor and liked to Assessor position have fun. Rubber in 1992. With bands were often little experience, seen fl ying through What he plans to do during retirement has he handled a the air towards yet to be seen. There will be more time to record amount of unsuspecting see his grandchildren and do a little travel. tax court petitions employees – It is a pretty good bet there will be time spent and earned a fast employees who at Canterbury Park. Hopefully there will be education on the were rarely called some uneventful walks with the dogs, too. job. Minnetonka by the proper name, is where he stayed for the duration of his by the way. Along the way, he received Written by Amy Weber, CMA 26 year career. his SAMA designation in 1992 and CAE designation in 1994.

38 EQUAL EYES Fall 2009 International Items

Written by Mark Krupski SAMA, CAE Olmsted County Director of Property Records and Licensing IAAO Representative

The International Association of Assessing Offi cers will be celebrating its 75th Annual International Conference on Assessment Administration at the Galt House Hotel in Louisville, , September 13 – 16, Special $27.50 fi rst time membership drawing! 2009.

Why membership in IAAO? MAAO members interested in an IAAO membership may submit The mission of IAAO is to promote their names in a one-time only $27.50 fi rst year membership drawing innovation and excellence in property at this year’s MAAO Fall Conference. appraisal, assessment administration, and property tax policy through professional development, education, research, and You DO NOT need to be present to enter! technical assistance. Please contact one of your IAAO representatives: Benefi ts of IAAO membership: Jan Olsson @ 763.509.5355 • Reduced costs for ongoing Bill Peterson @ 651.438.4200 education; Mark Krupski @ 507.328.7663 • Networking with other assessing professionals; • Online networking using the Assessor NET; • Fair & Equitable monthly magazine; and A Guide to Foreclosure-Related Sales and Verifi cation Procedures • Internationally recognized professional designations. The IAAO recently released this paper to provide guidance to assessors on foreclosure- related sales. IAAO credits MAAO and MN DOR for sharing substantial information New! IAAO Scholarship Fund from their Sales Ratio Criteria which was used in this guide. The IAAO Executive Board has This paper addresses three important issues brought on by a signifi cant increase established a Scholarship Fund for the in the number of foreclosures and foreclosure-related sales in many assessment purpose of promoting ad valorem appraisal jurisdictions: professionalism. The Scholarship Fund is available to all IAAO members who need • If and how foreclosure-related sales can be used for computer-assisted mass appraisal fi n ancial assistance to: (CAMA) or automated valuation model (AVM) modeling, valuation, and sales ratio studies • Attend IAAO educational • Verifi cation of foreclosure-related sales activities; • Attain an IAAO professional • How assessors can provide information to tax policy offi cials to help them be more designation; proactive in responding to a signifi cant increase in foreclosure-related sales. • A ttend the IAAO annual conference; or Ask an IAAO member or an IAAO representative how you can review a copy • Perform research. of the results of the collaborative effort!

Contact: Angela Blazevic, Administration Director, [email protected] or 800-616- 4226.

Fall 2009 EQUAL EYES 39 Meet MAAO’s Offi cer Candidates

MAAO President Candidate William Effertz, SAMA

Greetings, members of MAAO; I am this hard-working, collaborative group of seeking your support as I submit my name assessors. The Executive Board will work for nomination for the offi ce of President with the Education Committee to provide the of MAAO. needed resources to facilitate the effi cient delivery of these services. I have been fortunate to have served on the Executive Board for the past nine During these trying times, additional burden years. Four of those years have been as will befall the Legislative Committee. Secretary/Treasurer. I have also served Chaired by Steve Kuha, the Legislative in various capacities while serving on the Committee has worked diligently with Legislative, Finance, and Long Range legislators to provide factual information to Planning Committees. Additionally, while allow our policy makers to make informed on the Long Range Planning Committee, decisions. Our Legislative Liaison, Rob I assisted in constructing nine budgets Vanasek, is a trusted face in St. Paul and has over this time period. Over the years, I become a valuable asset to MAAO. Rob have observed how the association has and Steve have been adept at identifying professionally developed, and I continue to the issues and getting the appropriate be impressed by the gifts and efforts of all parties to the table for discussion. This new the members that make it happen. process has proven to be effi cient as well as effective. Cooperation is the trademark of MAAO. I I believe that a strong professional have felt that spirit since the fi rst day I joined organization, such as MAAO, serves its I would like to see MAAO continue to grow the Executive Board. Because of this spirit, membership by fostering a positive public as a community with a common vision for I feel that our organization is getting stronger image and advancing individual professional the future. In order to accomplish this, we with each passing year. The new members development. Perhaps, the most important have started to leverage technology through that are emerging are energetic and talented responsibility for an assessor is the “public web enhancements to assist MAAO in leaders. This young talent will need to be trust.” Providing current and relevant providing improved services, such as on- mentored and nurtured for the continued educational opportunities to our members is line registrations for membership, classes, health of the profession and the Association. a means to this end. In this fast paced, hi- and conferences. MAAO is blessed to We face diffi cult challenges in times ahead, tech, “I need it yesterday” assessing world, have so many talented, hard-working but thanks to the efforts of the many parts, we must continue to value and develop members on the IS Committee that have the body of MAAO is strong. Our strength our educational resources to help us keep the infrastructure in place for us to move and continued focus on education will allow pace. forward. Currently, these added “on-line” us to adapt to changing conditions in the duties have primarily fallen on Secretary/ market as well as in technology. The need for professional development is Treasurer Nancy Wojcik and IS Chair Teresa never truer than during these harsh economic Mitchell. They both have worked many As Bill Peterson and Dave Armstrong once times. I believe now is not the time for additional hours testing and implementing said, “When you get to the fork in the road, MAAO to contract our educational offerings, this new process. As a result, we are take it… and oh yah, vote for Bill.” but rather it is the time to expand and fi nd looking into creating a new position that, new, creative ways to deliver meaningful among other things, will coordinate all of contemporaneous educational opportunities. the on-line applications under the direction The large chunk of the burden will fall of the Secretary/Treasurer. Job duties and upon Bob Wilson, Steve Behrenbrinker, workfl ow will need to be rearranged, and we and the Education and Weeklong Course are currently in the process of developing Committees. We are very fortunate to have new job descriptions.

40 EQUAL EYES Fall 2009 Offi cer Candidates 2009-2010

MAAO 1st VP Candidate Cheryl Wall, SAMA

Hello All MAAO Members, from you. If there’s one thing that stands out over the last year as 2nd VP, it’s been It is great to have an opportunity to talk with the experience of working with the other our membership again! I’m sure everyone offi cers as a team. I believe it is healthy for has had a lot going on between work and our organization to work together and share a home over the last few months. Hopefully, common goal. It is reassuring looking ahead some of those things include vacations and that the mission and vision for MAAO are a fun times with family and friends! Even part of all decisions that are made today. though the weather has been cooler this summer, it has still been nice to get outside In June, I attended my first NCRAAO and do some of those activities we wait for conference, which was held in Coralville, all winter long! Iowa. I knew it would be a great opportunity to meet others in our region and possibly As a member of MAAO over the years, gain some contacts for future projects. I I’ve learned a great deal about the inner was very impressed with the conference workings of our organization. I believe it – from the variety and quality of educational was Woodrow Wilson that once said, “I not offerings to the camaraderie they all have only use all the brains I have, but all I can with each other. We learn a great deal from borrow.” That sentiment truly fi ts my career others in our fi eld in Minnesota everyday, in assessing. There isn’t a day that goes by but it is interesting to see what issues folks where I don’t learn something new about the are dealing with in surrounding states aspects of our organization or about being a as well. As many of you are aware, the county assessor for that matter! I think it’s 2010 NCRAAO conference will be held in a safe bet to say many of us have felt that Bloomington. It will be a great opportunity way more than once over the last few years for MAAO to show its hospitality to others with all the changes we’ve faced in our in the region. I hope many of you can plan responsibilities as assessors. Whether we’re to attend. receptive to change or not, it’s defi nitely part of what we do. It’s a big part of how we can This edition of Equal Eyes will print in all relate to each other. time for fall conference, which brings me to my next thought. I very much appreciated It’s been an exciting year as 2nd VP for your support in my election as 2nd VP, and MAAO. I’ve been a part of the executive ask for your continued support as 1st VP board and fi nance, rules and resolutions, and for MAAO. It has been an honor to serve, scholarship committees over the past year. I and I look forward to the years ahead as we am still part of the education committee and work together. very much enjoy the opportunity to work with the others in this group. We’ve really Thank you, got great people serving on our committees, Cheryl Wall, SAMA contributing their time and talents. It takes a lot of members to make it all happen from year to year, so if you’ve considered being a part of a committee or possibly taking part in teaching, please talk to any of the offi cers or committee members, we’d love to hear

Fall 2009 EQUAL EYES 41 MAAO 2nd VP Candidate Stephen Baker, SAMA, CAE

Hello fellow members of MAAO! I am faces at our meetings, it does seem that writing to you to seek your support for my we are at the “Bridge to the Future.” I am candidacy for nomination to the offi ce of 2nd so impressed by the new recruits to our Vice President of our association. business that I have nothing but optimism that we will continue to improve. Now we I have had the privilege and enjoyment of must help create that “Bridge to the Past” to being a member of MAAO for 18 years. ensure that we do build that future! I believe During this time, MAAO has provided that we can do this; perhaps the only real me the forum to improve my skills as an questions are how well and how quickly we appraiser and as an assessor. It has given can build that future. me the opportunity to problem solve in 1996 and was reelected last year. I have through networking with my peers, but My assessing career began in June 1989 instructed, or co-instructed, numerous most importantly, it has helped establish the (yes, 25 days before the end of Rule of 90) seminars over the years at both Summer proper tone of professionalism, knowledge, as a junior appraiser for Hennepin County. Seminars and at the Fall Conference. These seriousness, pragmatism, and compassion Three years later, I moved to the City of St have been related to either Tax Court issues required to properly serve our citizens. I Louis Park to begin a position as commercial or Sales Ratio topics. believe that now it is the right time for me appraiser for that city. In 1995, I took to take this next step to continue to serve the position of City Assessor in Brooklyn My main interest now is finding and our organization. Center and served there until November encouraging ways to continue to foster 2000. After a short stint with the City of collaboration and teamwork to assist us in It would be my honor to follow in the Minneapolis, I moved to my present position quickly fi nding solutions for the problems footsteps of our recent and current offi cers. of County Assessor for Ramsey County in that arise in the administration of our duties. My commitment will always be to maintain January 2001. This can be accomplished through the use our association’s existing high standards of our existing committees, working with and encourage growth for the future. The I earned my CMA in September 1990, my other associations, and continuing the ever- MAAO not only has an impressive tradition AMA in October 1995, my SAMA in January growing and improving partnership with the of leadership in our profession – and in our 1996, and my CAE in August 1997. Department of Revenue. state, but also within our own organization. nd This leadership has led us to an enviable I have been active in MAAO since a few As your 2 VP, I will pledge to continue level of professionalism. But as always, years after fi rst joining the association in to work on behalf of our profession, our challenges abound. Ours is a diffi cult task, 1991. My fi rst committee membership was members, and our organization to assist and present economic circumstances don’t in the newly-formed Tax Court Committee our President and our Executive Board to make matters any easier. If we continue in about 1996. I served on this committee accomplish the work required to meet our to provide high-quality education, provide from 1996 until 2001 and was the committee goals. I will continue to learn the workings an honest forum for ideas and discussion, chair from about 1998 to 2001. At the and the business of our organization so that continue to attract dedicated new members, request of President Bob Wilson, I then if in future years I am fortunate to be elected and maintain and grow existing avenues became the chair of the newly-formed Sales to an even higher offi ce, I will be ready to for collaboration, then the quality of the Ratio committee in 2001. I continued to shoulder those tasks. Minnesota Assessment will improve, and serve as the chair of this committee until our profession will continue to improve 2007 and remain on the committee today. I Vote early and vote often! along with it. began to serve on the Legislative Committee in 2002 and remain on that committee today. Bridging the Past – Building the Future. This I served as Region 9 President in 2000-2001 was the theme at the 2005 IAAO Conference and was later elected Region 9 Director. I in Boston. As I continue to see all the new began my fi rst term as Region 9 Director

42 EQUAL EYES Fall 2009 Meet James Written by James Haley, CMA Polk County Newest Editorial Committee Member

Perhaps no better place to write a “Meet When I realized that journalism wasn’t James” column exists than a Ma and Pa what I wanted to do as a career, I resort. As I sit at the cabin in which I grew switched to my graduating majors: up, I can hear at least half-dozen campfi res. Marketing and Entrepreneurship. Perhaps The sound of a Minnesota night - loons, Entrepreneurship was not the ideal track crickets, friends talking, cracking open of for my current fi eld of work (I hope my frustrating at the same time. It’s hard trying cans, and the crackling of dry fi rewood - is professors are not reading this). However, to tell a 21 year old that a party may be a bad music to my ears. It sounds much better Marketing provides a strong framework for idea. At the same time, it is very interesting than the clicking of my keyboard. But alas, understanding the assessment practice. I to be able to speak with the older brothers there is work to be done. For it is my duty am glad to know that I use my education about college and life. If there are any UND to the good people of MAAO to introduce daily. Pikes out there, let me know! myself. I will not rest until this objective is accomplished. Well, maybe I will take During college, I spent my summers I also enjoy volunteering for the YMCA, a couple of breaks. I had best get started, working for a local irrigation company. I where I serve as a Big Brother. This is also before one of them is needed. installed underground irrigation systems, a great learning experience for both of us. which is a position known as “professional There are times when I can’t tell which one A few months back, Rebecca put out an gopher” on most resumes. Every day I got of us is teaching the other about life. It is email announcing the opening of this dirt under my nails, and it taught me a lot very interesting to see the priorities of an position. I tend to involve myself heavily in about a hard day’s work. I also learned a lot 11 year old boy. Earlier this spring, I had whatever I do, so I applied. After a couple about the construction industry, but I knew free tickets to a big UND Hockey game. weeks, I heard back and was offered the that I could not do it forever. When I went to pick him up, I found out he position. My county assessor and I agreed had ditched me for a sleepover! Oh well, I that this was a good idea, so here I am. A After graduating from UND in 2008, probably would have done the same thing. pretty basic story, but when considering my I was hired on at Polk County. I was When I am not busy in Grand Forks, I age (24), I feel very blessed to be presented originally given several small cities and two enjoy spending time with my family at the with this opportunity. agricultural townships. Early this spring, I place of this writing. For the past 15 years, was handed the lakeshore jurisdictions from my family and I have spent our summer Now I feel as though I should give a Michelle Cote, a former contributor to this weekends on Long Lake, which is about 10 background of myself. After all, I think that journal. Michelle did a phenomenal job with miles north of Fergus Falls, MN. Our “Ma is the point. I was born in the great state of the lakeshore, which makes my job easier. and Pa resort” is an exciting place to relax North Dakota and continue to keep home Right out of college, I feel very lucky to and have fun. I have developed some of there. It often is diffi cult explaining to an have such a great job. When many of my my closest friendships here. Some are still angry taxpayer why a baby faced kid with close friends are struggling to fi nd work, I strong today. It is perfect timing to mention North Dakota plates is asking to get inside am blessed with a job that I love. It is nice them, as there is a golf cart in my front yard his home. However, I enjoy my morning to work with so many gifted appraisers and honking for me to come out. I guess this is commute from Grand Forks to Crookston, administrators on a daily basis. Aside from where I will take one of those breaks I was so it’s worth it. the people, my favorite part of my work is talking about. the statistical analysis of my jurisdictions. In addition to living in North Dakota, I I enjoy digging up data from my cities and Before I go, I should close. I just want was also educated there. I attended the getting a big picture of what is there. As to say that I am excited to be working University of North Dakota. I enjoyed most small market appraisers know, it can for Equal Eyes. I expect to meet a lot of being involved with campus life. Early in be very challenging at times. Often there is wonderful people and learn a lot about the college, I had been on track for a journalism just not enough sales to establish a market, assessment business. I hope you fi nd my degree, so I joined the college television but life would be no fun if it were easy! work informative and interesting. production “Studio One.” Some of you from the Minneapolis area may be familiar with Aside from work, I keep a pretty busy this broadcast if you fi nd yourself awake at personal life. I still remain very active 4 a.m. on Monday mornings. I believe that with my college fraternity, Pi Kappa Alpha. is the PBS timeslot for our program. I spent For the “Pikes,” I serve as the Alumni most of my time there on the production Association President and Risk Management side, so I am excited to be writing again. Alumni Advisor. It can be very fun and very

Fall 2009 EQUAL EYES 43 Two, Four, Six, Eight...Who do You Appreciate? MAAO Summer Seminars 2009 Written by Jan Olsson, SAMA, RES City of Plymouth MAAO Membership and Awards Committee Chair IAAO Representative

Jake Pidde, CMA City of Plyouth Editorial Committee Member

The 2009 Minnesota Association of Assessing Officers Summer Seminars was held in St. Cloud May 19-20, 2009, at the Holiday Inn. Following registration on Tuesday morning, the Department of Revenue had a short presentation, followed by keynote speaker Mark Rathbun on Wind Energy.

Numerous door prizes, as well as two Dan Franklin scholarships, were awarded at lunch. The scholarships were awarded to Aimee Larson of New Ulm and Lacey Schumacher of Jamestown, North Dakota.

Following lunch, the educational class offerings began. Once again, the Education committee did an outstanding job in procuring a wide variety of offerings including: Land Valuation, Tax Court Update, and Basics of Residential Appraisal, to name a few.

The theme for the social event at the El Paso was team spirit and everyone was asked to wear their favorite sports jerseys. There were leagues formed to bowl and teams chosen for volleyball. Everyone who participated had a great time! A buffet supper was served and shuttle busses were provided to and from the event.

Classes resumed Wednesday morning after a large breakfast was served in the atrium area of the hotel.

A huge thanks to the conference committee for once again organizing an educational and fun-fi lled Summer Seminar. Additional thanks to the IS Committee; the on-line registration was a huge success.

44 EQUAL EYES Fall 2009 preciate?

Fall 2009 EQUAL EYES 45 As I See It Don’t Forget to Breathe...it is ONLY Change Written by Rebecca Malmquist, SAMA, CAE City of Minnetonka Acting City Assessor Equal Eyes Managing Editor Editorial Committee Chair

I can’t believe this issue is fi nally complete. Executive Officer’s decision, I am thrilled. Now, I just hope you, the and we still worked to produce members, fi nd something of value inside. an educational and enlightening issue. It is proposed for the I titled my article “Don’t Forget to Breathe… budget year 2009-2010 that it is Only Change” because I often times two issues be electronic only -- especially lately -- have had to remind and two be in printed format. Always the photographer...I received this photo courtesy of myself to breathe. Our staff has undergone This is doable, and during times Carl Ask. He caught me working??? some changes here at the City of Minnetonka when everyone is experiencing and with that came added duties and a bit cutbacks, our committee will downtown (the evening of the Packers vs. of a learning curve. As you read in the do our part to contribute to saving pennies Vikings at the Dome…can we say people “Transitions” articles, our previous City where we can. Breathe. watching?), to music, to a great list of Assessor, Richard Toy, retired at the end of speakers and seminars. Don’t miss it! You July and I was named Acting City Assessor. We have had more change as Marci can still register, even though the deadline Breathe. Due to cuts that needed to be made Moreland, Carlton County Assessor, has has passed, and you can still get a hotel throughout our city, my previous position stepped down from the committee. We have room. Register today! was then eliminated. Our staff lost one a new member James Haley. Marci was a person, and we are now adjusting to that supportive and productive member of our In closing, as I refl ect on my theme, times change. Breathe. committee, and she will be missed. Breathe. they are a changing. It is not about the I know she will be very busy up in Carlton change that takes place but your reaction to Also, you read that Tom May, Hennepin County. We welcome James and fresh blood it. Just remember... County Assessor, retired. That brought to the committee. He will be great! about change at the county level that their Breathe. staff is adapting to as well. Tom played I think I am just about out of room. Breathe. a very critical role for MAAO as well, I strongly want to encourage you to attend -Rebecca especially at the legislative level, and he will the 2009 Annual Fall Conference! I am be missed. Breathe. serving on the conference committee, and while times are tough, this conference Due to budget woes, this issue is in electronic will be one of the best. We have plenty of format only. Breathe. I understand the activities planned, from the Light Rail ride

Outstanding Project Manager of the Year Awarded to Julie Roisen Julie Roisen, SAMA, CAE, Blue Assessor, Julie has worked with Earth County Assessor, was her staff to test the system’s named the 2008 Project Manager responses to Minnesota’s of the Year by Manatron, Inc. for assessment practices and her leadership skills and personal property tax laws and reporting contribution during the year for requirements. They have all successful implementation of the put in countless hours to better new tax system. serve the taxpayers in Blue Earth County. Julie has been instrumental in carrying Blue Earth County Manatron, Inc. honored Julie through the intense conversion with this award at its 2008 which will provide residents and Annual User Conference in New tax system users with greater Orleans, . functionality. The county has been working to convert from an in- house tax program to Manatron’s product. In her role as County 46 EQUAL EYES Fall 2009 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

Fall 2009 EQUAL EYES 47