QUAL YES E Winter 2009 Volume E 31, Number 115

Inside... • Region I Spotlight Equal Eyes Photo Contest • Assessing a Hot Button Page 26 • MAAO Conference • IAAO Conference • Attack of the Monster (HOUSE) Winter 2009 EQUAL EYES 1 Official Publication of the Minnesota Association Assessing Offi cers

55271_EE_annual_report_3.indd 1 12/3/08 1:21:05 PM Article to suggest, letter to the Editor, or any other correspondence for EQUAL EYES? Send to: Rebecca Malmquist On the cover Managing Editor The Mayo Clinic, 22 14600 Minnetonka Boulevard Minnetonka, MN 55345 Phone: 952.939.8222 Fax: 952.939.8243 [email protected]

Winter 2009 EQUAL EYES Volume 31 Number 115 CONTENTS Features Departments Assessing a Hot Button, Barrett and Greene...... 11 Announcements...... 3 Region I Spotlight...... 13 Boards, Directors, Chairs, and Representatives...... 4 Region Spotlight Featured Property: The Mayo MAAO President’s Perspective, Hacken...... 6 Clinic, Krupski...... 22 Commissioners Comments, Einess...... 8 Equal Eyes Photo Contest Information...... 26 State Board of Assessors Meeting Minutes, Lundgren...... 9 MAAO 2008 Fall Conference, Olsson...... 27 MAAP Update, Shestad...... 12 International Items: 74th Annual Conference, Olsson...... 29 Transitions...... 30 Batting 500.24 for the Family Farm, Part II, Let’s Get Acquainted, Moreland...... 31 Engelstad...... 33 Out of the Past, Erickson...... 39 Attack of the Monster (House),Wilson ...... 36 Where Are They Now?, Wojcik...... 42 Website Update, Mitchell...... 40 Meet Minnesota’s New AMA and SAMA Designees, MAAO Course and Workshop Review, Behrenbrinker..43 Diedrich...... 46 In Appreciation of Judy Remer...... 44 As I See It, Malmquist...... 47

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 Officers.

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55271_EE_annual_report_3.indd 2 12/3/08 1:21:06 PM ANNOUNCEMENTS: Spring 2009 Issue Deadline: February 1, 2009

2009 Weeklong Course Calendar Assessment Laws and Procedures January 26-30, 2009 July 13-16, 2009 Register online! www.mnmaao.org Appraisal Principles July 20-24, 2009

Appraisal Procedures August 3-7, 2009

Mass Appraisal Basics August 17-21, 2009

IAAO 102: Income Approach September 28 - October 2, 2009

MN Assessment Administration October 19-22, 2009

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55271_EE_annual_report_3.indd 3 12/3/08 1:35:56 PM EQUAL EYES Rebecca Malmquist, SAMA, CAE City of Minnetonka Managing Editor, Chair

Michael Stalberger, CMA Minnesota Department of Revenue Associate Editor Editorial Board Connie Erickson, SAMA Marci Moreland, SAMA Yellow Medicine County Carlton County

Nancy Wojcik, SAMA Jake Pidde, CMA Tina Diedrich, SAMA City of Brooklyn Center City of Plymouth Stearns County

Executive Board President First Vice President Second Vice President Stephen Hacken, SAMA William Effertz, SAMA Cheryl Wall, SAMA Winona County Assessor Hennepin County Assistant Assessor Wilkin County Assessor 177 Main St A-2103 Government Center PO Box 167 Winona, MN 55987 Minneapolis, MN 55487 Breckenridge, MN 56520 507.457.6300 Fax 507.454.9372 612.348.3388 Fax 612.348.8751 218.643.7162 Fax 218.643.7169 [email protected] [email protected] [email protected]

Secretary/Treasurer Past President Nancy Wojcik, SAMA Stephen Behrenbrinker, SAMA, CAE City of Brooklyn Center Assessor St. Cloud City Assessor 6301 Shingle Creek Parkway 400 2nd St S Brooklyn Center, MN 55430 St. Cloud, MN 56301 763.569.3357 Fax 763.569.3494 320.650.3352 Fax 320.255.7205 [email protected] [email protected] Region Directors

Region 1 Region 2 Region 3 Loren Benz, SAMA Dave Armstrong, SAMA Greg Kramber, SAMA Wabasha County Assessor Le Sueur County Assessor Wright County Assessor 651.565.3669 507.357.8215 763.682.7365 [email protected] [email protected] [email protected]

Region 4 Region 5 Region 6 Kyle Holmes, SAMA Kathy Hillmer, SAMA Lori Schwendemann, SAMA Carlton County Deputy Assessor Redwood County Assessor Lac qui Parle County Assessor 218.384.9148 507.637.4008 320.598.3187 [email protected] [email protected] [email protected]

Region 7 Region 8 Region 9 Lee Brekke, SAMA Joseph Skerik, AMA Stephen Baker, SAMA, CAE Wadena County Assessor Beltrami County/City Assessor Ramsey County Assessor 218.631.7781 218.333.4146 651.266.2005 [email protected] [email protected] [email protected]

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55271_EE_annual_report_3.indd 4 12/3/08 1:35:56 PM 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, AMA, 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 Brad Averbeck Steve Hurni Gary Amundson 218.439.3673 320.632.3949 218.575.3183 Becker, Beltrami, Clay, Clearwater, Big Stone, Chisago, Isanti, Kanabec, Aitkin, Carlton, Cass, Cook, Hubbard, Kittson, Lake of the Woods, Kandiyohi, Meeker, Mille Lacs, Crow Wing, Douglas, Grant, Itasca, Mahnomen, Marshall, Norman, Morrison, Pine, Pope, Stearns, Koochiching, Lake, Otter Tail, Pennington, Polk, Red Lake, Roseau Stevens, Traverse, Wilkin St. Louis, Todd, Wadena Al Heim Tom Nash Larry Austin 651.470.9893 (Cell) 507.359.7022 651.556.6098 Benton, Chippewa, Lac qui Parle, Brown, Cottonwood, Jackson, Anoka, Carver, Dakota, Goodhue, McLeod, Renville, Sherburne, Sibley, Le Sueur, Lincoln, Lyon, Martin, Hennepin, Minneapolis, Ramsey, Swift, Wrignt, Yellow Medicine Murray, Nicollet, Nobles, Pipestone, Scott, Washington Redwood, Rock, Watonwan Michael Stalberger Lloyd McCormick 651.556.6071 612.791.4957 Blue Earth, Dodge, Faribault, Fillmore, Appraisal Supervisor Freeborn, Houston, Mower, Olmsted, Rice, Steele,Wabasha, Waseca, Winona

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55271_EE_annual_report_3.indd 5 12/3/08 1:35:56 PM Presidential Perspective

Written by Stephen I. Hacken, SAMA Winona County Assessor MAAO President 2008-2009 It is my job to enforce the rules the way they are written, regardless of whether or not I agree with them.

Like any person writing his first column, Some of my closest friends even think This change may include MAAO not figuring out what to say is always the most I have assessor in my blood—and they taking vouchers any longer. Vouchers are difficult part of the project. Those of you would be correct. My Great-Grandfather difficult for our financial people to deal who know me well understand that my Schmidt was a local assessor in Western with. While this may cause some members problem will not be what to include, but Wisconsin over 100 years ago. While I a hardship, I sincerely believe that these rather what to edit out. never knew him, I am guessing he was changes will be positive for the association a principled man who took pride in his as a whole. I am so honored to have been selected position. I always try to do the same. as President of MAAO. I am the 62nd A second goal deals with the “G” word— president of the organization. Bruce Gillis, As many of you know, I officiate many Green Acres. While this whole subject Olmstead County Assessor, was the first high school and college sporting events. It may continue to be a moving target, president in 1948. Many individuals who is something that I really enjoy. While the MAAO needs to facilitate an end of the succeeded Mr. Gillis are folks I respect physical aspect of officiating is different discussion and come up with concrete greatly. I am the first president from the than being a county assessor, many things ideas on how to consistently administer three counties I have worked at—Winona, are the same. I think the biggest similarity this law. County offices have seen a huge Pine, and Chisago. I just hope that I can is that in both roles it is my job to enforce increase in workload caused by the 2008 do as great a job as my predecessors have the rules the way they are written, law changes. Complicating the process are done. regardless of whether or not I agree with the discussions being held by stakeholders them. and legislators about changing – or December 5, 2008 was my 30th abolishing altogether – the new rules of anniversary of being a member of the Like any person, I have goals that I would Green Acres. assessor community. That was my first day like to see accomplished during my as an appraiser trainee in Chisago County. year as president. One of these goals is The Department of Revenue staff is doing I didn’t know what to expect that first day, to get course registrations, membership their best to interpret these new statutes and sometimes now I still don’t know renewals, and seminar applications so that counties can equitably administer what paths I will cross during a typical online. Credit card payments should also Green Acres. New scenarios continue to day. I think it is the variety of experiences be included on the MAAO website. The arise and interpretations need to be arrived that keeps me motivated. Executive Board will be asked to approve at. Whether or not we individually like this concept very soon, and it is my hope the new changes, assessors are charged to Commissioner of Revenue Ward Einess that we can get this done by the end of the administer them to the best of our abilities. and I were at a Green Acre meeting year. While there are costs associated with Grumbling and negatively working behind recently, and something he said really credit card acceptance, bookkeeping, and the scene are not activities that will lead to struck home. He stated that he doesn’t bank accounts will be more efficient. uniform enforcement of Green Acres on a know anyone who loves their job more statewide basis. than I do. I cannot imagine any situation Like my kids sometimes say, “Dad, you that being in property tax administration is got to get with the times!” That is what At its September Executive Board not a part of my life. MAAO is attempting to accomplish with Meeting, MAAO approved a policy this major change in how we do business. regarding options for administration of

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55271_EE_annual_report_3.indd 6 12/3/08 1:35:57 PM the program. All MAAO members were from last year, I have appointed new ceasing its relationship with St. Cloud e-mailed a copy of that position. It is also chairs of the Agricultural, Sales Ratio, State and having MAAO administer the posted on the MAAO website. Please Nominating, and Research and Planning weeklong courses by itself. I expect a familiarize yourself with this policy so Committees. The new chairs, respectively, recommendation soon on this topic. that assessors can speak with one voice are Tom Dybing, Houston County on this controversial issue. Steve Kuha Assessor; John Keefe, Chisago County This next year should prove to be and his legislative committee will be Assessor; Michelle Bolen, Isanti County interesting for everyone in the assessment working during the 2009 session to assist Assessor; and Tom Houselog, Pipestone community. If any members of MAAO legislators with this difficult topic. An County Assessor. These new chairs are all have ideas on how to improve the MAAO Committee will be appointed to assessors that I know and respect. I expect operation of MAAO, please let me know. work with the Department of Revenue on nothing but good things from them. legislation to amend some of the items in the new Green Acres bill. The Research and Planning Committee is undergoing a transformation this One of the responsibilities of the President year. The committee will be entirely is to appoint committee chairs and comprised of former MAAO presidents. members for the upcoming year. While The primary charge of this committee will most committee chairs remain unchanged be to investigate all aspects of MAAO

2008-2009 MAAO President Stephen Hacken, SAMA

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55271_EE_annual_report_3.indd 7 12/3/08 1:36:07 PM Commissioner’s Comments Green Acres: for Aiming the Fertile Middle Ground Written by Ward Eneiss Minnesota Commissioner of Revenue

Changes to the Minnesota Agricultural Unless and until the Legislature changes stemming from the grandfather rules, Property Tax Law (Green Acres) have the law, counties must administer the unenrollment “triggers,” or 7-year caused some concern among landowners revised payback and classification payback provisions. and prompted questions from many of regulations as they are currently written, you fielding anxious queries regarding which means you should: Simply eliminating the changes made last potential tax implications. year would not address the issues raised • Continue classifying any by the Legislative Auditor regarding Many have questioned the fairness of remaining agricultural land in unclear eligibility rules and uneven the new law’s 7-year payback provision your county into 2a productive application of the rules across the state. for acreage that is withdrawn from the land and 2b non-productive land. program, sold, or transferred. Some • Follow the Property Tax However the eligibility or payback taxpayers who have changed little if Division’s instructions and provisions for Green Acres are modified, anything with their land are subject to this guidance on calculating payback designating agricultural land in 2a provision. estimates for taxpayers. productive and 2b non-productive • Work with landowners to explain classes is a worthwhile policy objective I have learned firsthand about the the impacts and changes to the that supports consistent assessment and concerns of taxpayers and tax officials at Green Acres rules as they are equalization across all Minnesota counties. public meetings held around Minnesota. currently written so they can Lawmakers have also taken notice, and the make an informed decision. The Department of Revenue will notify Legislature is likely to revisit Green Acres you about any statutory changes to when it convenes in January. The administration is strongly committed Green Acres as soon as possible. In the to working with legislators to address key meantime, it is important to comply with The department recognizes the immediate concerns with Green Acres while serving last year’s rule changes so that everyone need for revisions and expects legislators the original intent of the 40-year-old is prepared for the future of this very to address key issues with last year’s program: protecting state farmers from important program. changes – the grandfather and 7-year precipitous property tax increases on their payback provisions – early in the farmland driven by development of nearby upcoming session. land or other non-agricultural factors.

However, since it is unclear if changes Reaching a quick consensus on Green will be made to the law, it is vital that you Acres may prove challenging, since the proceed with implementing the revised program touches on broader agricultural Green Acres rules. issues that include land conservation and preserving Minnesota’s open spaces and The legislative session does not begin agricultural heritage. until January 6, 2009, several days after the deadline for landowners to register Possible options for legislators include their intent to grandfather non-productive rescinding the bill, delaying its effective land into Green Acres or withdraw it from date while retaining the current provisions, the program. or addressing the primary concerns

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55271_EE_annual_report_3.indd 8 12/3/08 1:36:08 PM State Board of Assessors Green Acres: Aiming Fertile Meeting Minutes July 15, 2008 Middle Minnesota Department of Revenue - Harold Stassen Building - Room 4701 Provided by Pam Lundgren Ground Minnesota Department of Revenue Chairperson Keith Albertsen convened required for newly licensed assessors. CMAS Applications: the meeting at 9:30AM. Doreen Pehrson, This item was discussed in great detail Steven Sinell, and Gregg Larson were and will be discussed again when all Michael Vander Linden, City of Plymouth. unable to attend. the members are present at the Fall His education includes Courses A, B, J, Conference Meeting. Mass Appraisal Basics, and Appraisal The Minutes of the May 20, 2008 meeting Courses 101 and 102 from ProSource. Mr. were read and discussed. Mike Amo made CMA Applications: Vander Linden’s Form Report passed the a motion to approve the minutes as read. Grading Committee in March 2008, and Jan Jackson seconded the motion. The Mike Amo made a motion to award the he has 4 years of Assessment experience. motion carried. Certified Minnesota Assessor license to Mr. Vander Linden is applying for the the following applicants: Certified Minnesota Assessor Specialist Secretary’s Report: license. Deb Volkert made a motion to Susan Amundson, Cottonwood County award the Certified Minnesota Assessor Fiscal Year 2009 License Renewal Cynthia Dressen, Scott County Specialist license to Michael Vander Applications were mailed out on April 15, Jeffrey Ang, City of Minneapolis Linden. Dave Marhula seconded the 2008. A total of 981 applications were Derek Ellis, Wright County motion. The motion carried. sent out. A printed copy of the transcript Mark Arendt, Self-Employed Appraiser for the current 4-year block was enclosed Joseph Haeg, Ramsey County SAMA Applications: for those assessors who had submitted Jaclyn Beaty, Freeborn County course documentation. Cory Leinwander, St. Louis County Dale Beierman, Morrison County. His Jean Brezina, Redwood County education includes Courses A, B, H, J, K, To date 846 applications have been David Selisker, Self-Employed Appraiser IAAO 102, Principles of Rural Appraisal, returned to the office: 800 (approximately Michael Busick, City of Duluth and ProSource 105. His Residential 86%) have been processed, 9 are on Kit Svee, Self-Employed Appraiser Demonstration Narrative passed the Hold, and 37 on Record Retention. Three Joanne Corrow, LeSeuer County Grading Committee in August 2007, and assessors have responded to let us know Lane Thor, Ramsey County Mr. Beierman had a successful interview they have or are in the process of retiring with the Board in October 2007. Mr. and their names can be removed from the Deb Volkert seconded the motion. The Beierman passed the Income Case Study database. Two assessors who were on motion carried. Examination, and he has 8 years of Record Retention in 2008 have asked to assessment experience. Mr. Beierman be removed from the database. This is Request for Reinstatement: applied for the Senior Accredited compared to 857 applications received and Minnesota Assessor License. Steve processed last year at the same time. The Sandy Spaeth applied for reinstatement Hurni made a motion to award the Senior breakdown is as follows: of her assessor’s license. She was last Accredited Minnesota Assessor license to licensed in 2003 as an income qualified Dale Beierman. Mike Amo seconded the Renewed Hold RR CMA. Ms. Spaeth has completed motion. The motion carried. CMA 477 2 19 Assessment Laws and Procedures, earned CMAS 61 0 3 the required additional 10 CEH’s, and Randy Lahr, Stearns County. His AMA 57 0 1 submitted the Reinstatement Application coursework includes Courses A, H, K, SAMA 205 7 14 and fee. Mike Amo made a motion to IAAO 102, ProSource 105 (USPAP), a 800 9 37 approve Sandy Spaeth’s Reinstatement Bachelor’s Degree in Real Estate from Application. Dave Marhula seconded the St. Cloud State University, and many Note: There seems to be some motion. The motion carried. other courses and seminars. Mr. Lahr met miscommunication about who needs to with the Board for his Accreditation Oral attend Ethics and how many CEH’s are Interview in December 2003 and passed

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55271_EE_annual_report_3.indd 9 12/3/08 1:36:08 PM the Income Case Study Examination additional seminars. Ms. Schultz’s Form Manual revisions are still in the works. in March 2008. He has ten years of Report passed the Grading Committee assessment experience and is applying for in June 2007, and she passed the Electronic newsletter to keep assessors the Senior Accredited Minnesota Assessor Residential Case Study Examination informed of requirements and changes License. Jan Jackson made a motion to in November 2007. Ms. Schultz has 4 – would it be helpful? If we pursue award the Senior Accredited Minnesota years of assessment experience, and she this method of communication, county Assessor license to Randy Lahr. Steve is applying for the Accredited Minnesota assessors will be responsible for making Hurni seconded the motion. The motion Assessor License. Jan Jackson made local assessors aware of the changes. This carried. a motion to award Betty Schultz the information would be available only via e- Accredited Minnesota Assessor license. mail and assessors without internet/e-mail Tina Diedrich-VonEischen, Stearns Deb Volkert seconded the motion. The will have to make arrangements to get County. Her education includes: Courses motion failed. The board decided to send information from the county office. A, H, K, IAAO 102, ProSource 105, and Ms. Schultz a letter informing her of the a Bachelor Degree in Real Estate from St. decision and strongly encourage her to There being no further business, the Cloud State University, in addition to other interview a second time. chairperson set the date of the next courses and seminars. Ms. Deidrich-Von meeting as Tuesday, September 30, 2008 Eischen had a successful interview with Lavon Veiths-Augustine from Goodhue at Breezy Point in conjunction with the Board of Assessors in October 2005, County met with the Board for her the MAAO Fall Conference. We will and she passed the Income Case Study Accreditation Oral Interview. Her convene at 1:00 PM and meet until all Examination April 2008. Ms. Diedrich- education includes Courses: A, B, H, J, K, Accreditation Oral Interviews are finished. Von Eischen has 7 years of assessment IAAO 102, 151, and additional seminars. We will then reconvene on the morning of experience and is applying for the Senior Ms. Veiths-Augustine’s Form Report October 1 to finish the Board’s business. Accredited Minnesota Assessor License. passed the Grading Committee in January Steve Hurni made a motion to award the 2008, and she passed the Residential Dave Marhula made a motion to pay all Senior Accredited Minnesota Assessor Case Study Examination in June 2008. meeting expenses. Jan Jackson seconded license to Tina Diedrich-VonEischen. Ms. Veiths-Augustine has 4 years of the motion. The motion carried. Dave Marhula seconded the motion. The assessment experience plus several motion carried. years of appraisal experience, and she is Mike Amo made a motion to adjourn the applying for the Accredited Minnesota meeting. David Marhula seconded the Penny Vikre, Cass County. Her education Assessor License. Deb Volkert made a motion. The motion carried. The meeting includes: Courses A, B, Mass Appraisal motion to award Lavon Vieths-Augustine adjourned at 2:30. Basics, J, Supervision and Management, the Accredited Minnesota Assessor IAAO 102, ProSource 105, and PACE. license. Jan Jackson seconded the motion. Ms. Vikre’s Residential Demonstration The motion carried. Narrative Report passed the grading committee in July 2006, and she had a Discussion Items: successful oral interview with the Board in November 2006. Ms. Vikre passed the Policy for acceptance of on-line courses – Income Case Study Examination, and she there will be more discussion on this issue has 14 years of assessment experience. in the future. For now, on-line courses Minnesota Ms. Vikre is applying for the Senior will have to meet the same criteria that Accredited Minnesota Assessor License. week-long classroom courses meet. There State Board of Assessors Dave Marhula made a motion to award must be at least 28 hours of instruction the Senior Accredited Minnesota Assessor and a proctored examination must be license to Penny Vikre. Mike Amo administered and passed. This will result seconded the motion. The motion carried. in 28 CEH’s, the same as other approved week-long courses. Appointments with the Board: Policy for Continuing Education Hours Betty Schultz from Crow Wing County (CEH’s) was discussed more in depth. As met with the Board for her Accreditation with the current policy, workshops and Oral Interview. Her education includes seminars must be at least 3 hours in length Courses: A, ProSource 100-105, Mass to receive CEH’s. No examination on the Appraisal Basics, IAAO 102, 400, and material will be necessary.

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55271_EE_annual_report_3.indd 10 12/3/08 1:36:09 PM Assessing a Hot Button Written by Katherine Barrett and Richard Greene Reprinted from Governing, July 2008

Some words are so joined at the hip that so easy with property taxes. “At the risk you barely hear one without the other. of sounding immodest,” Augustine says, Forest fires are always raging, gas prices “even though I’ve done extensive research are skyrocketing and infrastructure, sad to on property tax systems, I cannot possibly say, does few things better than crumble. discern how my tax bill stacks up against those of my neighbors.” Then there’s the property tax. When newspaper reporters get their hands is likely to be greeted with considerable on these two words, they add a third, outrage from businesses since it shows “rebellion.” And they’re not far from Some of the a 30 percent increase in commercial and the mark. Florida, which has been in a industrial values. tumult over this issue for years, started to problems with whittle away at property taxes in 2007, Greg Bowes, the Marion County assessor, and citizens will vote on a deeper cut in property taxes is gearing up for the appeals, which are November. Homeowners in several states bound to start coming in when bills are and dozens of localities are hot under could be delivered in several weeks. “The biggest the collar about this particular stream of legitimate complaint that taxpayers have revenue. solved on the had in Marion County,” he says, “is sticker shock based on the four-year gap In fact, there’s a lot less property tax than management end. in revising the assessments. The lesson is there used to be. It accounted for 21.9 that this should be done more frequently.” percent of general state and local revenue in 1977 but only 16.6 percent in 2005. Guy Griscom, president of the British Columbia has been held up as Nonetheless, the rebellions continue International Association of Assessment something of a model of property tax because there are a lot of problems Officers, suggests that localities should management. Back in the 1970s, it shifted that irk citizens — sudden changes in emphasize “truth in taxation” to help to annual assessments and replaced 140 assessments, perplexity over differences in property owners understand what they pay. separate property assessment entities taxes levied on similar homes, frustration That might also help local leaders better with the British Columbia Assessment at the appeals process. Curiously, some understand that the pain of rising values Authority, which insists on professional irritants are the result of policy solutions could be mitigated by falling rates. training of assessors and the skillful use that went askew. Efforts to stem pain for of technology. Many states also have some homeowners — through Florida’s There are annoyances that stem from oversight bodies to ensure that local 1992 Save Our Homes constitutional the way property tax bills are delivered. jurisdictions use compatible software, amendment, for instance — create more For someone who has a mortgage, the have standards for appraiser training and pain for others. visibility of the property tax may be experience, set up appraisal districts (as masked because the tax is spread out in opposed to multiple local appraisers) and At least some of the problems with mortgage payments. But for people who establish truth-in-taxation laws. property taxes could be solved on the have paid off their mortgage — often management end. That is, having state those who have retired and may be on a When it comes to property taxes, fixing and local tax collectors concentrate on the fixed income — the bills may come once the management boondoggles should be nitty-gritty details of how property taxes a year in one distressingly large chunk. first on state and municipal lists. This is are administered could dissipate some of Also, in many jurisdictions, timing is a lot less painful than cutting funding for the heat. unfortunate. The bill comes just when education and other services in order to residents are doing their Christmas carve out new property tax exemptions. One solution is to make the tax clearer shopping. Although property tax rebellions may be and more comprehensible through raging — particularly when citizens are taxpayer education. “The big problem Inconsistencies abound and infuriate strained by skyrocketing gas prices and with the property tax is its opacity,” Nancy taxpayers. In Marion County, Indiana, the concerned about crumbling infrastructure Augustine of The George Washington 2006 assessment sparked outrage among — improved management and clarity may University tells us. With sales taxes, for residential taxpayers who felt commercial well be of enormous help. instance, it’s easy to calculate exactly what taxpayers got off lightly. The governor you’ll be paying if you just know the rate threw out that assessment in 2007, but and the value of the purchase. Nothing is it is being followed by a new one that

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55271_EE_annual_report_3.indd 11 12/3/08 1:36:09 PM MAAP Update Summer Workshop 2008 Written by Julie Shelstad, CMA Morrison County Record Specialist MAAP President 2008-2009

MAAP (Minnesota Association of Assessment Personnel) held its Summer Workshop on August 14- 15, 2008 at the Holiday Inn in Alexandria. We had a great educational seminar, wonderful instructors, and a terrific turn out with 83 MAAP members in attendance. Shayla registration of next year’s summer Strack from Morrison County was elected workshop. We appreciate MAAO’s as MAAP Vice President for 2008-2009. continued support. We also elected Barbara Osmundson from Freeborn County and Joy Michaelson Speaking of next year’s summer seminar, from Stevens County to fill two Education it will be held at the Jackpot Junction Board Member-at-Large positions for Conference Center in Morton, August 20 2008-2010. Welcome to our new board - 21, 2009. members!! Blue Earth County is hosting our Winter Meeting on Friday, December 5th, 2008 Presenters L-R: Ahna Brandvik, Rick Logan in Mankato, MN. Thanks to them for and Greta Grosch volunteering!

For more information about MAAP, please Being a member of MAAP is a wonderful feel free to contact any one of us: opportunity to continue education and network with fellow assessing personnel Julie Shelstad, President throughout the state. We take pride in Morrison County, 320-632-0105 offering fun, educational seminars and are [email protected] View of back entry, facing west always on the lookout for speakers. If you Presenter Michael Stalberger, MN DOR wish to share your knowledge with our Shayla Strack, Vice President group or know of someone who would be Morrison County, 320-632-0102 View of creamery from the west Michael Stalberger from the Department interested in volunteering as a presenter or [email protected] of Revenue did a wonderful job speaking speaker, please contact one of our MAAP about the new law changes. Even though officers. Sherri Kitchenmaster, Secretary/Treasurer View from upper level kitchen of creek there were many changes to cover, there Rock County, 507-283-5022 and Lake Stella to the east was still time to squeeze in his educational It’s simple to become a member of [email protected] game called “Olympic Weakest Link”…in MAAP…just contact one of our officers. honor of the Summer Olympics. He asked Our dues are only $10 per year, and Christie Fox, Board Member several questions on new law changes to we have two meetings per year -- our Blue Earth County, 507-304-4238 each team until there was only one team summer workshop in August and a winter [email protected] Main level floor plan left at the end. Fun was had by all. meeting in December at various locations throughout the state. As a member, you Cathy Emerson, Past President Greta Grosch, along with her team of will also electronically receive “The City of Maple Grove, 763-494-6252 Ahna Brandvik and Rick Logan, spoke Communicator” newsletter which is [email protected] on “Staying Sane from 9-5, Conquering published twice per year (in June & Workplace Frustration.” By using October). humor, songs, speaking, improvisation, and audience participation, they focused We would like to extend a sincere on topics including communication, “thank you” to MAAO. They graciously leadership, office etiquette, and conflict contributed money to be used by three resolution. They did an excellent job. of this year’s attendees toward the

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55271_EE_annual_report_3.indd 12 12/3/08 1:36:11 PM Spotlight on MAAO REGION I Region Profile Region I of MAAO is the southeast corner of Minnesota. campus of the University of Minnesota, a tour of Lock The counties in Region I are Dodge, Fillmore, Freeborn, and Dam #5 in Winona County, a tour of the Eagle Bluff Goodhue, Houston, Mower, Olmsted, Rice, Steele, Environmental Learning Center in rural Lanesboro, a lake Wabasha, Waseca, and Winona. The Region President is tour of Albert Lea provided by the Pelican Breeze Tour Richard Peterson, Mower County Assessor. The Secretary- Boat, a tour of the Artesian Fresh water bottling company Treasurer is Mark Vagts from Waseca County. Loren Benz, in LeRoy, and a presentation regarding the Dodge County Wabasha County Assessor, is the Regional Director. Stagecoach Trail System.

A number of Region I members serve on MAAO Discussion items for the year included Green Acres, Green committees. Other members serve on committees for their Acres, rural land values, proper classification of multi-parcel computer consortiums. farms, charitable organizations, MAAO business, new legislation, and Green Acres. Region I meets monthly. The location of the meetings rotates among the counties. Generally meetings have Region I had one retirement last year. Bob Pickett retired either a tour or speaker followed by the business meeting. at the end of 2007 as Fillmore County Assessor. A really The December meeting is the Christmas meeting. A nice retirement party for Bob was held in Preston. Cindy Christmas present lottery, sponsored by the region, county Blagsvedt was named new county assessor. assessors, and the DOR regional rep, is the highlight of that meeting. Joe Lee, former MAAO president and county assessor in Houston and Steele Counties, passed away during the Speakers and/or tours during the past year included: a year. Tim Sosebee, Freeborn County Appraiser, passed Green Acres meeting held in Dakota County, a tour of away suddenly during the past year as well. the Mayo Clinic Simulation Clinic, a tour of the Rochester Region 1: At-A-Glance County County Size Parcel # Cities / Market Value Seat Population (sq. miles) Count # Townships (in billions $) Dodge Mantorville 19,769 435 11,000 6 / 12 2.0 Fillmore Preston 21,122 859 18,900 14 / 23 2.6 Freeborn Albert Lea 32,584 701 22,000 14 / 20 2.9 Goodhue Red Wing 44,127 764 ....29,500 10 / 21 5.7 Houston Caledonia 19,718 565 15,200 7 / 17 1.9 Mower Austin 38,603 720 22,200 14 / 20 3.2 Olmsted Rochester 138,221 656 68,000 8 / 18 16.0 Rice Faribault 58,635 496 30,700 7 / 14 6.6 Steele Owatonna 34,106 425 20,500 4 / 13 3.3 Wabasha Wabasha 22,445 522 16,000 11 / 17 2.5 Waseca Waseca 19,403 415 11,200 4 / 12 1.9 Winona Winona 49,485 620 25,000 13 / 19 4.7

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55271_EE_annual_report_3.indd 13 12/3/08 1:36:12 PM Region I Counties building, the First Congregational Dodge County Church, the Mantorville Post Office, the Restoration House, Dodge County, with its beautiful and rolling farm country, the Mantorville Opera House, the quaint small communities, and authentic living history Grand Old Mansion, the Civil War goes to show that “smaller” can provide a great quality of Recruiting Center, the Wasioja Town life. Historic Mantorville, its county seat, holds claim to the Hall, the Wasioja Seminary ruins, smallest county seat in Minnesota (pop. 1,186), the oldest and the Kasson original limestone water tower. working courthouse, melodramas at the Mantorville Opera House, and, of course, the world-famous Hubbell House. Dodge County has three challenging and scenic 18-hole Sister-city Kasson is Dodge County’s largest city with a golf courses, two bike trails, and numerous community population of just over 5,500. It is a growing community, parks with recreational activity for everyone. The just a short 13 miles west of Rochester. Dodge Center, Stagecoach Trail, which will link the Douglas Trail in the next largest community with a population of 2,567, is Olmsted County to Rice Lake in Steele County, is in the home to more than 100 retail, service, and manufacturing beginning stages of development. businesses. MTM, the county’s largest employer, is located in Dodge Center, and manufactures more concrete The Dodge County Assessor’s Office is responsible for mixer trucks and garbage trucks than any company in the classifying and valuing nearly 11,000 parcels, of which world. Hayfield is a proud community with about 1,340 60% are residential and 32% are agricultural. Affiliated residents on the southern edge of the county. As with Computer Services is used to manage the tax systems; other communities, agriculture is the foundation of the local Vanguard Computer Services for the CAMA appraisal economy along with vibrant, small businesses. Claremont, system; Pictometry International for aerial imagery; and the smallest community (pop. 609), is home to one of the The Schneider Corporation for on-line record access. The first ethanol plants in Minnesota, Al-Corn Clean Fuel. West County Assessor staff consists of senior clerk Kim Mills Concord (pop. 829) has overcome a number of small-town Walstad; assessment support specialist/appraiser Wendy obstacles and celebrates with Survival Days each year. Iverson (CMA); appraisers Sharon Narveson (CMA) and Mike Stupka (CMA); and County Assessor Wendell The pioneering history and spirit is lived and celebrated Engelstad (SAMA). throughout the county. Celebrations include Hayfield Hey Days, Kasson Arts in the Park and Big Iron Classic Dodge County has an overall population of fewer than Truck Show, West Concord Survival Days and Cemetery 20,000, but it consistently ranks as one of the top ten Walk, Claremont Hogfest, Berne Swissfest, Dodge Center fastest growing counties in the state. It can be said that Harvest Fest, and Mantorville Marigold Days and Zumbro Dodge County has a proud heritage, a satisfying way of life, Bend Rendezvous. Historical sites of interest include the and a bright future. Dodge County Historical Society Museum and School, the Photo courtesy of John Hazuka Dodge County Courthouse, the former Mantorville Bank

Fillmore County Fillmore County is located on the southern border became flourishing of Minnesota, and is the second county west of the cities due to the Mississippi River. Fillmore County is located on over 850 business brought in by square miles. Fillmore County was established March the railroads. 5, 1853 and was named in honor of President Millard Fillmore, President of the United States 1850 to 1853. At its In its beginning, beginning, Fillmore County included all of Houston, most Fillmore County of Winona and Wabasha, some of Olmsted, and a little was a diversified of Dodge and Mower counties. The present boundaries business area. Because of its abundant water resources, were established in 1855. At the time of its establishment, sawmills, gristmills, feed mills, and woolen mills flourished. Fillmore was the most populous county in Minnesota, a Agriculture was as important then as it is now. According distinction held until 1870. Its population peak occurred in to a survey of 1,913 farms from the Census of Agriculture 1895 at 28,599 people. of 1978, approximately 483,555 acres of land were being used for farming. Due to improved farming methods, small Railroads played an integral role in the development farms have been combined into larger units. There are of Fillmore County. There were three major railroads in more acres being farmed now - but by fewer farmers. The Fillmore County. The last railroad left in the late 1970’s. chief crops raised are corn, soybeans, and alfalfa; the chief Railroads could make or break a town; many small towns livestock are dairy and beef cattle, poultry, and hogs.

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55271_EE_annual_report_3.indd 14 12/3/08 1:36:12 PM In 1854 and 1855, the first Board of Commissioners approved an addition, remodel, county seat was located and mechanical upgrade project. Construction costs totaled in Chatfield. On March $3.4 million and the project, which also included asbestos 2, 1855, Carimona was abatement and technology upgrades, was funded through designated as the county sales of bonds and existing resources. The project added seat. On March 1, 1856, 16,320 square feet to the existing 28,160 square feet. The the voters of Fillmore courthouse was completed in February of 2005. County voted for Preston to be the county seat. People are attracted to Fillmore County because of its On February 24, 1863, bluffs, rivers, and streams. The county is known for trout the citizens of Preston fishing, hunting, and bike and snowmobile trails. Seasonal decided to erect a brick recreation landowners are common in the county. courthouse 50 feet square and two stories high on a The county assessor’s office staff includes the County public square; two wings Assessor, Cindy Blagsvedt; three appraisers, Fred Horihan, were added in 1884. The Ron Vikre, and Brian Hoff; and one support staff, Alice present courthouse was Terbeest. The county consists of 37 taxing districts, of erected in 1958 on the site of the previous courthouse. which 13 are cities with populations ranging from 70 Due to heightened security awareness after the September to 2,400. There are 18,900 parcels. The population is 11, 2001 attacks and the need to upgrade the original approximately 21,000. The majority of the population has mechanical system in the courthouse, the Fillmore County Norwegian and German heritage.

Freeborn County

Freeborn County was organized in 1855. It is named after William S. Freeborn, territorial legislator. Freeborn County is a predominantly agricultural county with diverse businesses and industries and is located in a highly productive agricultural area in the southern part of the state. Freeborn County has a population of nearly 33,000 within 14 cities and 20 townships and consists of approximately 22,000 parcels. Freeborn County is known as the southern gateway to Minnesota. The county seat of Albert Lea is located at the intersection of Interstate Highways 35 and 90. The largest employer in Freeborn County is the Albert Lea Medical Center – part of Mayo and one percent all other classes of property. Construction Health Systems. Albert Lea also consists of many small of new homes in the county averaged about 65 per year industries and businesses that provide the majority of jobs over the past 10 years. The number is down about 50% in Freeborn County. over the past year.

The population of Freeborn County is in a slow decline. The Assessor’s Office has a staff of seven: One of the goals, as well as frustrations, of the local County Assessor: Ryan Rasmusson leaders is taking advantage of the location of Albert Lea Appraisers: Arlin Trae along two major interstate highways to bring in more John Yost businesses and industry in hopes of spurring the growth of George Rothmeier Albert Lea and Freeborn County. Jaci Beaty Support Staff: Nancy Laite Freeborn County completed a major Government Center Barb Osmundson renovation and addition in 2004. A beautiful Veterans Memorial was also completed in 2007.

Freeborn County has a total valuation of $2,940,869,000 with a total tax capacity of $28,933,400. The composition of the classes of property is 63 percent residential, 30 percent agricultural, 6 percent commercial and industrial,

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55271_EE_annual_report_3.indd 15 12/3/08 1:36:14 PM were replaced Goodhue County on the field cards by Harvestores Even in the 21st century, Goodhue County reflects the and Lester responses the first white visitors had to the sighting of Chief pole sheds Red Wing’s village at the foot of Mt. LaGrange in 1644. by the 70’s. The second The landmark that defines the county seat was shortly decade of this anglicized to Barn Bluff. The Native Americans were century finds relegated to marginal farmland in the northwestern corner our assessors of the county, only to emerge as a major economic force by entering multi- the 1990’s. And the village, that was to become the county million dollar seat in 1858, became the entry point for the emigrants as dairy operations they stepped from steamboats that plied the Mississippi in and $6,000/acre farmland into the CAMA program. the following three decades. We assessors have taken the sub-zero winter winds and Those Scandinavian and Irish folks navigated the dirt trails the force 4 tornado of last summer in stride as we analyze southward and westward to break the prairie soil adjoining the value influence of the county’s proximity to the Twin the Cannon and Zumbro Rivers and the streams known by Cities Metro Area. (Assessor Peggy Trebil and Samantha the source of their waters such as Hay Creek and Spring Braschler spent several harrowing moments protecting Creek. Or by the white men who got to christen the creeks the county’s field cards from certain destruction during with their own names such as “Wells” and “Bullard.” the tornado of last July. Peggy, Samantha, and our paper records are fine, but the county vehicle and surrounding The county woodlot were totaled). was named after James Over the decades, the staff of the Assessor’s Office has Goodhue, a been busy in the expanding urban areas of the county as newspaper the Highway 52 and 61 corridors influence new construction publisher and existing residential values. The county has seen the C from St. & I tax base increase due to industries that vary from shoes Paul, whose to nuclear power, from cabinets to robotics, and from health only contact care to cold storage. with the county As has been mentioned, the Mdewakanton Sioux was most community provides the county staff with challenging likely from appraisal and exemption problems with their Hotel-Casino a passing complex, as does a proposal for a 79 Mega Watt wind farm steamer. Meanwhile, those men and women who endured with 39 towers in the mid-section of our county. the isolation and winters of the hinterlands had turned the county and county seat into the world’s largest shipper of Things have changed here in Goodhue County; they are wheat by 1875. Throughout the county, villages and cities changing as you read this so check the fall 2042 issue developed around waterpower sources which sported post of Equal Eyes to see how we Goodhue County folks are office designations such as Zumbrota, Cannon Falls and dealing with it. Kenyon. The coming of the railroad did not extend to other settlements, which would remain little more than a general Goodhue County Assessor’s Office Staff store and a church into the 20th century. Vasa, Forest Carolyn Holmsten Finance Director/Dept Head Mills, and Sogn are today honored with a historical marker Peggy Trebil, SAMA County Assessor commemorating their ambition. Lynda Arendt, CMA Deputy County Assessor Dave Oien, SAMA Principal Comm Appraiser Of course the assessor played a vital part in the Dennis Ahern, CMA Appraiser development from the oxen-based economy of the 1880’s Lavon Augustine, AMA Appraiser to the diversified endeavors of present day Goodhue Mike Frankenberg, CMA Appraiser County. Until four years ago when they were removed to Samantha Braschler Appraiser St. Paul, assessment records stored in the basement of Joanne Beltz Admin Assessment Tech the 1932 art decco courthouse traced the development of Sheila Goering Admin Assessment Tech the farm sector from horse drawn plow to $400,000 John Lisa Swenson Admin Assessment Tech Deere harvester. The tile and hip roof barns of the 1930’s Written by Dennis Ahern, CMA

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55271_EE_annual_report_3.indd 16 12/3/08 1:36:17 PM clerk: Mike Kost; and County Assessor Thomas Dybing. Houston County The Assessor’s Office is responsible for the appraisal of 15,206 properties, of which 13,707 are taxable. Houston Amid 1855 controversy about County is a rural county located in the most southeastern where the Houston County seat part of the state with the Mississippi River on the east and should be located, the county the state border with Iowa to the south. The largest city board’s three members moved is La Crescent with a population of 5,000. Most non- the official records overnight to agricultural employment is conducted in La Crosse, WI and Caledonia. In spite of continued Winona, MN. turmoil over the county seat, a two-story building was built in Houston County is one of a few counties in the state Caledonia in 1867 at a cost of of Minnesota which does not have a lake located in $2,000. Caledonia prevailed the county. as the county seat in 1874, and However the Houston County immediately deep valleys started construction of the jail of the county and sheriff’s residence. In are blessed 1882, it became apparent that with water a new courthouse was needed. The current Houston from spring-fed County Courthouse, pictured here, was designed and trout streams built at a cost of $60,000. County taxes doubled as a that feed the result. The courthouse was completed in 1885. In 1977, Root River on a large addition was built to house county offices at a cost its way to the of $514,548. Houston County is again in the midst of Mississippi. controversy over proposed construction of a criminal justice Over half of the center. acreage in the County consists of wooded hills and valleys. Agricultural production is diverse & productive, because of The Houston County Assessor’s Office is a true county the rolling hills with its fertile soils, pastures, and abundant system. The last local assessor finished appraising in rain fall. 1999. The current staff consists of four appraisers: Dianne Allen, Carl Ask, Cindy Cresswell, and Mike Paulson; a tech

the people of Mower County. The current courthouse was Mower County constructed in 1952 to replace the old building.

Jacob McQuillin and his family were the first settlers in As of the current census report, our population is 38,603. what was to become Mower County. On July 4, 1852, Mower County’s rich, rural heritage is well represented by Jacob staked his claim near a bubbling spring by nailing the diversity of its 14 incorporated cities and 20 townships. a coffee mill to an oak tree. By 1855, the population The county size is 720 square miles. had grown enough to merit official status as a county. The second Minnesota Total parcel count for the territorial Governor, Willis county is 22,157. The City A. Gorman, signed the of Austin is the largest taxing act organizing Mower jurisdiction with a total of County on March 1, 1856 9,644 parcels of property. and named it in honor of Current staffing in the John Edward Mower, a assessor’s office consists of: member of that territorial Richard Peterson, SAMA, legislature. County Assessor; Jody LeVasseur, AMA, Senior Disagreement about the permanent location of the county Appraiser; Joy Kanne, AMA, Appraiser; Mike Harrington, seat became a tense showdown between the towns of CMA, Appraiser; and two Administrative Assistants, Virginia Austin and Frankford. The county records were stolen by Janson and Candy Lahann. settlers armed with rifles, revolvers, and knives. Finally, the dispute was settled in favor of Austin by a vote of the Mower County currently has 232 employees, which makes people in October, 1856. The first courthouse was built it one of the top five employers in the county, Hormel Food in 1858 at a cost of $6,450. In 1884, an impressive new Corporation being the largest employer. courthouse was erected to serve the growing needs of

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55271_EE_annual_report_3.indd 17 12/3/08 1:36:17 PM of Rochester, Silver Lake was created and was used as a Olmsted County cooling pond for the nearby electrical power plant for many years. Although the amount of water used for this purpose Created by the Territorial has been significantly reduced, the heated water generally Legislature in 1855 and prevents the lake from freezing over during the winter. covering 654 square miles, Because of the warm open waters, approximately 30,000 Olmsted County is one of Canada geese flock to the area and stay year-round. four counties in the state with no natural lakes. In Today Olmsted County is made up of eight cities and 18 1857 a small village named townships, with a population topping 140,000 residents. Rochester, population Olmsted County Assessment Services employs a staff of 14 1,000, sitting on the South – a County Assessor, assessment manager, 10 appraisers, Fork of the Zumbro River, and two support staff - to manage 68,000 parcels totaling was designated county approximately $16 billion in estimated value. seat.

In 1883, a tornado devastated a large portion of the city of Rochester, Interesting Facts – creating a need for a hospital and qualified medical care. • Rochester is Minnesota’s third largest city The Sisters of St. Francis aided Rochester’s “county doctor” in treating the tornado victims and offered to build • Rochester very well may be home to the largest “ear of corn” – a water tower next to the and maintain a hospital if the doctor would provide medical Seneca Foods plant staff. In 1889 with $60,000 in donations, the Sisters - assisted by Dr. Mayo (the “county doctor”) - opened a new • The city of Rochester boasts over 3,500 acres facility named St. Marys Hospital. Mayo Clinic remains of parkland and 60+ miles of paved bike/ the largest employer in Rochester and is one of the largest walking trails private employers in Minnesota. It employs more than 30,000 workers at its Rochester facilities and indirectly • Rochester’s Public School System has the supports an additional 40,000 jobs throughout the state. sixth-largest enrollment in the state with over Mayo’s Rochester campus now occupies roughly three 17,000 students in 6 high schools, 5 middle schools and 18 elementary schools. times the area of the Mall of America and averages two million visitors per year. In 2007, annual revenues reached • Rochester’s tallest building – Oakwood $6.9 billion. Broadway Plaza – 341 feet – offers luxury apartments for long-term stays In 1956, IBM was constructed on Rochester’s north side. When it was completed there was 576,000 square feet of • Oxbow Park and Zollman Zoo, located north of floor space. Today, with 3.1 million square feet on the main the city of Byron, covers 620 acres campus (more than half the size of the Pentagon!), it is one • The Federal Medical Center, a former State of the largest IBM complexes on a single site. Hospital, on the east edge of Rochester provides medical and mental health services Although to male offenders. Currently there are 934 Olmsted inmates. County doesn’t enjoy any • The Soldiers Field Veteran’s Memorial was “natural” lakes, created in 1999 to honor veterans from it has created southeast Minnesota who died serving our a number of country large reservoirs • Olmsted County maintains a “AAA” bond rating created by dams. Most notable of these “manmade” waters is Silver Lake. Sitting in the heart

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55271_EE_annual_report_3.indd 18 12/3/08 1:36:17 PM properties on the National Register of Historic Places. Rice Rice County County is the home of St.Olaf College, Carleton College, Shattuck-St. Mary’s School, Minnesota School for the Blind, Rice County Minnesota School for the Deaf, and Minnesota Correctional is located in Facility. southcentral Minnesota just The Assessor’s Office has 12 employees. County Assessor 30 miles south Paul Knutson, SAMA, RES; Deputy Assessor Vern Krienke, of Minneapolis CMAS; Office Manager Becky Kotek; five Appraisers, Erv and St. Paul. The County encompasses an area of 496 square miles and contains seven cities and 14 townships. The two largest cities in Rice County are Faribault, with a population of 23,000 and Northfield, with a population of 19,000. Rice County has a total population of over 58,000, making it Kuchinka, AMA, Mark Pettman, CMA, Lonnie Louks, CMA, the state’s 14th most populous county. Rice County is Andy Glockner, CMA, and Tom Behrends, CMA (Contract considered a “Collar County” with its relationship to the Appraiser); two clerks, Marcia Hetletvedt, CMA, and metropolitan area. The county is rich in history having 75 Rosemary Kaderlik; and two GIS technicians, Teresa Ennis and Josh Schoen. Rice County has a value of $6.6 billion and a parcel count of 30, 725.

The county has 20,500 parcels with a tax capacity Steele County breakdown as follows: Residential/SRR – 52% (2% SRR) Steel County is located 60 miles south of Minneapolis with Commercial/Industrial/RR – 22% Interstate 35 running through the center of the county. As Agricultural – 21% of 2008, the population was just over 34,100. The county Apartments/MH Park – 3% seat is located in the City of Owatonna, which has a Personal Property – 2% population of 24,725. Other cities include Blooming Prairie, Ellendale and Medford. There are 13 townships within the Major Employers: county. Viracon/Curvlite Inc Glass Fabrication 1,585 Federated Insurance Co Insurance Carrier 1,521 Steel County has a true county assessor system, and the Truth Hardware Window Hardware Mfg 803 staff consists of: SPX Auto Tools/Electronics 729 • Glen Purdie, SAMA - County Assessor, Jostens Recognition Products 440 (appointed County Assessor in 1990) Wenger Corp Staging Equip. & Seating 410 • David Meek, SAMA - Appraiser as of 2005 Cabela’s Sporting Goods Retail 329 • Steve Halverson, CMA - Appraiser as of 1994 Cybex Exercise Equipment 295 • Greg Nelson, CMA - Appraiser as of 2002 • Tyler Diersen, CMA - Appraiser as of 2007 (Tyler and her husband Denver had their 1st baby, Dayne, in September) • Pam Carty, Assessment Tech as of 1992 • Joanne Giese, Office Support Assist III as of 2007

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55271_EE_annual_report_3.indd 19 12/3/08 1:36:17 PM Chief Wa-pa-shaw, a chief of the Sioux Nation. The city is Wabasha County also the home of the National Eagle Center, which opened in 2007. The City of Lake City is also located in Wabasha Wabasha County is located in the southeast corner of County and is the birthplace of water skiing. Minnesota with its eastern boarder being the Mississippi River. In 1849, the Minnesota Territory was established All property in by an act of Congress. In October of that year, the first Wabasha County is territorial legislature met and created nine counties with county-assessed; Wabasha being one of them. Wabasha County was much there are no local larger than it is today. It went from St. Paul to the Iowa assessors. There are border and from the Mississippi River to the Missouri River about 16,000 parcels in what is now South Dakota. with a total estimated market value of about The City of Wabasha $2.5 billion. is the county seat and is one of the oldest The Assessor’s Office cities in the entire has a workforce of six - the County Assessor Loren Benz, upper Mississippi SAMA; four appraisers, Luanne Petron, Penny Schmit, River. The city has Richard Schouweiler, and Donna Gabor, all CMAs; and one been occupied since Administrative Assistant, Angela Baker. the 1820’s. The city was named after

Waseca County Waseca County is mapping of the entire county is under way and will hopefully centrally located in be available within a few months. south-central Minnesota. It is a relatively small Waseca County has a parcel count of 11,230 parcels. The county with only twelve parcel classification breakdown is: townships and four cities • 58% Residential (Waseca, Janesville, New • 30% Agricultural Richland, and Waldorf). • 6% Commercial The city of Waseca is • 6% Exempt the county seat and has a population of 8,500 New construction within the City people. of Waseca has come to a halt with only one new single-family The name Waseca is house and two twin-home units a Lakato Indian name being built during the 2008 meaning “rich ground.” calendar year. These units This is a good indicator remain unsold as of late October why Waseca County has 2008. some of the highest sale prices per acre for tillable farm land. There are two lakes within city limits, Loon and Clear The entire county is assessed from within the county Lake. Clear Lake has a newly assessor’s office. Jerry Lehman, SAMA, has been county constructed bike/walking path around the lake. Waseca assessor since 1980. There are three property appraisers: is also home to Brown Printing, a University of Minnesota Jim Pemble, CMAS (since 1982), Mark Vagts, AMA (since Outreach Center and Experiment Station, and a US 1992), and a new appraiser, Steve Marquardt. Suzie Root Federal prison. (since 1981) is the administrative assistant.

The office uses ACS tax and CAMA software for its valuations. Values, legal descriptions, and tax information is available online from the Treasurer’s Office. GIS

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55271_EE_annual_report_3.indd 20 12/3/08 1:36:19 PM Winona County Winona County is located in Southeastern Minnesota on County Assessor Patricia Walters, SAMA; Appraisers the Mississippi River. Winona County has a land area of Perry Knopick, CMA, David Kohner, CMA, and John Paul over 600 square miles. There are 19 townships and 13 Conway, who started on November 17, 2008; Clerical cities. The county seat and largest city is Winona. The Support Staff Carol Jensen and Jessica (JP) Nissalke; and 2000 census has Winona County’s population at just under Local Assessors Paul Siebenaler, AMA, and Wayne Beyer, 50,000 residents. CMA.

Winona was named after the daughter of Chief Wapasha Winona County includes two universities (Winona State III. Legend has it that his daughter, Wenonah, jumped and St. Mary’s), is home to many large industrial properties, from the cliffs of Maiden Rock, Wisconsin because she has the second most number of dairy cows in Minnesota could not marry the man she loved. However, there is no and is the home of large areas of forested blufflands. documented evidence that this act occurred. Almost 50% of the agricultural acres in Winona County are non-tillable lands. The Winona State Warriors men’s The total estimated market value of taxable property in basketball team is the defending NCAA Division II National Winona County, as of January 2, 2008, was $4.1 billion. Champions. $1.5 billion of that value was in Winona City. The 2004 exempt abstract had a tax exempt value of over $600 Even though many areas in Minnesota have experienced million. Including exempt parcels, Winona County has in significant drop offs in housing values, residential prices in excess of 25,000 parcels. The assessor’s office is staffed Winona County have remained stable. Rural land values by County Assessor Steve Hacken, SAMA; Assistant have been increasing significantly for the past five years.

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55271_EE_annual_report_3.indd 21 12/3/08 1:36:19 PM Spotlight on REGION I Featured Property: I The Mayo Clinic Written by: W. Mark Krupski, SAMA, CAE Director of Property Records and Licensing Olmsted County

The origin of the world-famous Mayo Clinic is intriguing to say the least. A disease (malaria), local nuns, a destructive tornado, and the Civil War all played an instrumental part in establishing one of the foremost authorities in medicine today. The work and care provided at the Mayo Clinic has saved countless lives and served patients, from those you know personally to famous athletes, entertainers, and politicians from around the globe. Region 1 is the home of the Mayo Clinic, which is located in Rochester, Minnesota; it is the Region 1 Spotlight Property.

The Mayo Family, Malaria, and Civil War, Dr. W.W. Mayo moved to the Civil War Rochester and served the northern W. W. Mayo, the namesake of the Mayo cause as an examining surgeon. Clinic, exhibited a passion for science He immediately liked the vitality of early on wile taking lessons from a famous Rochester and settled in with his chemist and physicist, John Dalton, while family. It is impossible to measure Dr. W.W. Mayo was often heard to living in England prior to his immigration the contributions made by Dr. Mayo’s wife, say that, “No one is big enough to be to the United States. While studying at Louise, to the foundation of today’s Mayo independent of others.” That simple figure Indiana Medical College, he became Clinic. It was her income as a milliner that of speech reveals some profound values fascinated with the possibilities that the stabilized the family’s income and allowed at the heart of the organization that bears microscope could contribute to medicine. Dr. Mayo to pursue a medical career. She the Mayo name. Teamwork - the sharing of It is important to note that the present day was also a skilled medical assistant to her diverse skills for a common good - is the Mayo Clinic’s world-renowned research husband and she was also the mother of essence of Mayo Clinic. Dr. W.W. Mayo has roots as far back as 1854. At that time, two of the first doctors to join the Mayo also held the view that each generation Dr. W.W. Mayo published his first science Clinic. publication explaining the use of chemical had a responsibility to contribute advances in science and medicine to analysis of urine for diagnostic purposes. William (Will) J. Mayo was born in 1861, future generations. Teamwork, a quest for This and his use of the microscope were followed by Charles (Charlie) H. Mayo in knowledge, standards for research, and considered “progressive” medical thought 1865. Dr. Charlie once said that, “We came quality healthcare are values that were for that time. along in medicine like boys on a farm.” instilled in Dr. Will and Dr. Charlie at a Growing up as sons of Dr. W.W. Mayo, young age. Not only are these values that Dr. William Worrall Mayo was suffering they were exposed to physics, chemistry, were passed onto the Mayo sons, these from malaria type symptoms and seeking and anatomy. They also assisted their qualities are embedded in the Mayo Clinic a healthier climate when he boarded a father in surgeries, making patient rounds, Model of Care. steamboat in Galena, Illinois and traveled rolling bandages, and applying plaster to St. Paul, Minnesota in 1854. During the casts. Dr. W.W. Mayo traveled extensively The Tornado, throughout Europe Nuns, and the and the United States Founding of gathering information Mayo about the latest in A tornado touched medical research and down in Rochester emerging concepts on August 21, and shared those 1883. Relief stories with his sons. efforts began by

22 EQUAL EYES Winter 2009

55271_EE_annual_report_3.indd 22 12/3/08 1:36:21 PM removing the deceased and injured from was considered a genius who possessed They did this with their own money in the flattened homes and extinguishing fires unbelievable powers of concentration. amount of $1.5 million and an additional ignited by lightning and fallen lanterns. Dr. Plummer could be so focused on a sum of $500,000 later. In 1919, they A dance hall was transformed into a concept that when asked a question, one transferred their own assets of Mayo makeshift hospital. There the elder Dr. would get no reply. Often, days later he Clinic to the not-for-profit organization Mayo, along with his two sons, took charge would answer as if he had just heard the Mayo Properties Association. Later Mayo of the patients. Realizing that the patients question. Some likened his concentration Properties Association was shortened to would require twenty-four hour care, Dr. to a scientific trance. Mayo Association and then changed to W.W. Mayo asked Mother Alfred Moes Mayo Foundation in 1964. and the Sisters of Saint Francis to tend to Dr. Plummer the patients. Although the Sisters of Saint invented Under the tutelage of Dr. Will Mayo, Francis were teachers - not nurses, they the modern Harry Harwick developed the concept of performed admirably. record system lay administration as he pioneered the by replacing evolution of medical administration that Mother Alfred the ledger unburdens physicians from day-to-day Moes realized the book system operations. That practice remains to need for a hospital that required this day and is instrumental in attracting in Rochester. Dr. searching talented medical professionals who Mayo did not think many ledgers prefer to practice medicine and leave the it would be feasible at various accounting, insurance, legal work, and to establish a locations other tasks to someone else. hospital, however to obtain a Mother Alfred complete The Mayo brothers’ forethought to group persisted. Dr. Mayo patient practice and the selfless endowment of finally agreed if history. His concept of a single unit patient their personal assets set a foundation that the funds could be file located in a central repository and has allowed a collaborative group medical obtained, he would able to travel with the patient became practice to flourish ever since. create a hospital. Dr. Mayo had a varied a model for medical records worldwide. resume that served him well in establishing Dr. Plummer also designed facilities to The Second Era of Mayo Medical a hospital. He had obtained experience fulfill Dr. Will’s vision of an integrated, Advancement as a pharmacist, a tailor, a census taker, coordinated group practice where The Mayo Clinic has a long history of a farmer, a newspaper publisher, a physicians and associates worked together medical achievements, breakthroughs, and veterinarian, and a ferryboat operator, in cooperatively and productively. The result contributions. The Mayo Graduate School addition to his two medical diplomas. He was forerunner of Mayo Clinic and Gonda of Medicine has now grown to include also had a successful medical and surgical Buildings in which medical departments, other medical education institutions, practice and two sons that were graduates laboratories, workshops, editorial including the Mayo School of Health from medical school. services, and the business office were Sciences, the Mayo Medical School, the housed in one building. Each floor was Mayo Graduate School, and the Mayo Sister Alfred Moes and the Sisters of connected with the main file repository, School of Continuing Medical Education. Saint Francis persevered and sacrificed and a constantly moving conveyor would to accumulate enough funds to purchase transport patient files in a matter minutes. The contributions of Dr. Plummer have the nine acres of land upon which the new Dr. Plummer also designed a pneumatic formed the basis of the Rochester hospital would be located. Sister Alfred’s tube delivery system which transported Epidemiology Project (REP). In 1966, ability for collaboration was legendary, files between St. Mary’s Hospital, another doctor, Dr. Kurland, obtained and with suggestions from the Mayos, St. Methodist Hospital, and the Mayo Clinic funding from the National Institutes Mary’s Hospital opened on September buildings. of Health to link all the county health 30, 1889. Sister Alfred’s example of records to generate studies based on collaboration has been emulated and Dr. Plummer was the population of Olmsted County. These is another behavior embedded at Mayo also an accomplished records were then computerized in 1975. Clinic. architect which is REP allows access to medical records evidenced by the for the entire Olmsted County population The Mayo Clinic’s Growth and Earliest Plummer Building, resulting in the best medical research in Innovations completed in the world. Studies have determined the The Mayo family’s surgical careers 1928, which was a incidence, long-term trends, and outcomes were recognized internationally, and collaboration between for virtually every major disease and have their practice increased substantially. Dr. Henry S. Plummer been extrapolated to portray the U.S. Dr. Augustus Stinchfield was the first and Franklin Ellerbe. population at large. of a series of partners to join the Mayo associates from 1889 through 1919 Mayo Properties Association eventually In 1950, Mayo Drs. Kendall and Hench when Mayo Properties Association was evolved into Mayo Foundation. In 1915, shared the Nobel Peace Prize with Dr. formed and the modern era of the Mayo the Mayo Brothers developed the first Tadeus Reichstein of Switzerland for medical practice began. One of the more graduate education program in medicine the discovery of cortisone and its use in fascinating colleagues to serve Mayo Clinic in the United States. It is now known as treating rheumatoid arthritis. Dr. Hench was Dr. Henry Plummer. Dr. Plummer the Mayo School of Graduate Education. commented that, “In our opinion, the

Winter 2009 EQUAL EYES 23

55271_EE_annual_report_3.indd 23 12/3/08 1:36:21 PM awards we received belong truly to all replacement surgery in the United States care. The center conducts highly-controlled the men and women of the Mayo Clinic occurred at Rochester Methodist Hospital invasive studies with research volunteers. because it was the spirit of cooperative on March 10, 1969. More than 200 active protocols are being endeavor, the fundamental credo of the conducted, including studies on diabetes, institution, which made possible the work • Mayo Dr. Russell Wilder proposed osteoporosis, cancer, gastrointestinal which resulted in our trip to Stockholm.” adding thiamine to white flour in 1938 to diseases, and sleep disorders. More than fortify flour after it was determined that one third of the study volunteers are Mayo newer processes that Clinic staff. made flour more appealing and better textured September 11, 2001, introduced an era of removed nutritional terrorism in the US. Anthrax was found in elements from wheat flour. various news stations, post offices, and Dr. Wilder was the first government offices. There were other The front page of the October 27, 2008 chairman of the Food and Nutrition Board incidents of powdery substances showing edition of the Rochester Post-Bulletin had of the National Research Council and up to produce an anthrax scare. It became an article titled, Did G-Suit Win World War played a key role in developing nutritional imperative to be able to identify exposure II? The article described how, at the time, standards for white flour. to anthrax more quickly for faster treatment acrobatic maneuvers for World War II and to alleviate the anxiety of those who fighter pilots were causing blackouts that • In 1957, Radial were exposed to a harmless led to unconscious pilot crashes. Mayo Nursing Units were powder. In November of 2001, Clinic offered their services to the U.S. designed jointly by Mayo the Mayo Clinic developed the government for $1.00 per year to conduct Clinic and Methodist Rapid Test for Anthrax. research and discovered that by forcing Hospital creating a the blood back into the brain that pilots more efficient nurse’s In 2002, the National Cancer had a better chance of survival. Charles station layout that has Institute (NCI) designated Mayo Lindbergh was involved in the research since been adopted Clinic’s locations in Rochester, at the clinic. The G-suit allowed pilots to nationwide. Minnesota; Jacksonville, Florida; experience up to 9 Gs of pressure (or nine and Scottsdale/Phoenix, Arizona times their body weight) during combat. • After many as Comprehensive Cancer The suit forced blood that would linger in years of experimentation, Mayo Clinic Centers. It is important to note that more the legs back to the brain. Dr. Earl Wood began the practice of telemedicine than 2,000 hospitals and medical centers of Rochester, now 96 years old, was on and satellite communication. In 1967, in the United States list a cancer center the team that developed the G-Suit and the first telephone transmission of among their services, however there are was quoted by Jeff Hansel of the Post electrocardiographic signals (ECGs) was only 40 ranked as comprehensive cancer Bulletin in the article as saying the project conducted. In 1971, this was expanded centers by the NCI. was completed by, “just ordinary guys that to transmit ECGs from Sidney, Australia heard what the problem was and thought to Rochester, Minnesota. Today, Mayo In 2005, the Mayo Clinic College of maybe something could be done about it Clinic facilities in Rochester, Minnesota; Medicine opened the Mayo Clinic – nothing special.” Jacksonville, Florida; and Scottsdale/ Multidisciplinary Simulation Center that Phoenix, Arizona are equipped with allows students and residents to practice Other medical innovations of the era satellite equipment as well as telemedicine diagnosis, examinations, and procedures included: examination rooms. using computer and robotic technologies. • In 1945, tuberculosis patients MAAO Region I Assessors had the at the Mineral Springs Sanatorium in The Present and Future of Mayo Progress awesome privilege to visit the center and Cannon Falls, Minnesota were treated Dr. William Worrall Mayo’s legacy of interact with the robotic patients. Also with streptomycin with much success. The seeking the latest in medical sciences in 2005, Philadelphia Phillies outfielder medical drug evaluation for streptomycin continues. Mayo Clinic researchers are Jayson Werth was conducted at Mayo Clinic and Drs. developing pharmacogenomics that was struck Feldman and Hinshaw are credited for tailor treatments based on an individual’s on the wrist establishing the first disciplined scientific specific genetic make- up. The latest in during spring laboratory principles for medical drug cancer treatment includes a new smart training. evaluation. drug used to slow down inoperable brain Mayo Client tumors. orthopedic • In 1955, Rochester Methodist surgeon, Hospital was the first hospital to use Mayo Clinic’s research has also grown Dr. Richard the Mayo-Gibbon mechanical pump- and evolved into the creation of a General Berger diagnosed a split tear of the UT oxygenator for an operation inside of a Clinical Research Center and is one of ligament. Dr. Berger discovered how heart. The machine functioned as the heart 78 such facilities in the United States this type of injury could be successfully and lungs by directing blood flow through supported by a grant from the National treated through his research. Following the machine and allowing the surgeons to Center for Research Resources of the a successful operation, Werth signed a operate in a “dry field”. National Institutes of Health. The center contract with the Phillies in 2006 and is provides a conduit between scientific now a member of the 2008 World Series • The first Food and Drug discovery and clinical practice, enabling Champions. Administration (FDA)-authorized hip clinical practitioners to improve patient

24 EQUAL EYES Winter 2009

55271_EE_annual_report_3.indd 24 12/3/08 1:36:21 PM MAAO Course Review The Mayo Clinic’s Reach in Today’s World and much more. In April of this year, Mayo Dr. William Worrall Mayo traveled to The Mayo Clinic in Rochester, Minnesota Clinic opened a new Minnesota. The Civil War brought him employs over 31,331 personnel, of which 650,000 square- to Rochester. A devastating tornado 1,925 are physicians and 2,701 are foot hospital in brought the Sisters of Saint Francis residents, fellows, and students. It is the Jacksonville, Florida. together with Dr. W.W. Mayo, and a largest employer in the state of Minnesota Over 5,200 personnel vision of a hospital was realized. The and is considered the economic engine are employed in rest is history. of not only southeastern Minnesota, but Jacksonville. Mayo for the entire Clinic Scottsdale/ Author’s Note: Mayo Clinic’s state. There Phoenix, Arizona opened in 1987 and Administration, Facilities, Accounting, are over 100 serves over 100,000 patients annually. and Legal personnel practice the same buildings in There are over 5,000 personnel employed degree of cooperation and collaboration Rochester in Arizona. that the medical community is known for. alone The Olmsted County Assessor’s office has consisting It All Comes Back to the Mayo Family a long-standing cooperative and positive of 15 million Mayo Clinic is a leader in medical working relationship with Mayo Clinic. square feet of improvements. In addition education, scientific research, and patient to Mayo Clinic Rochester, the Mayo Health care. The values, vision, and selflessness The source of information for much of Care System is a network of clinics, of Drs. William Worrall Mayo, Will Mayo, this article was found at www.mayoclinic. hospitals, and other health care facilities Charlie Mayo, Sister Alfred, and many org/tradition-heritage. Information was also serving 70 communities in Minnesota, more of the early partners have set a firm supplied by the generosity of Mayo Clinic Iowa, and Wisconsin. There are over foundation that has enabled Mayo Clinic Facilities. The book, Mayo Roots, by Clark 13,000 personnel employed in this to become the largest group medical W. Nelson was referred to, as well as the network. practice in the world. Mayo Clinic’s spirit book, Management Lessons From Mayo of scientific and medical inquiry promises Clinic, by Leonard L. Berry and Kent D. Mayo Clinic opened in Jacksonville in advances in medicine and patient care far Seltman. 1986 and provides treatment in over 43 into the future. medical and surgical procedures including Photos copyright, Mayo Foundation for transplant surgery, neurology, orthopedics, The Mayo Clinic story is absolutely Medical Education, all rights reserved. fascinating. Seeking relief from malaria, Reprinted with permission.

Rochester, Minnesota Downtown Campus - Aerial Drawing

One mile to Saint Marys Hospital

G E M C A K B

H F I L O J N D

P

Campus Buildings A Baldwin I Harwick B Charlton J Hilton C Charter House K Mayo D Colonial L Medical Sciences E Damon Parking M Ozmun F Eisenberg N Plummer G Gonda O Siebens A separate guide and map for Saint Marys Hospital is available in the Patient Information brochure rack or online. H Guggenheim P Stabile

MC1663-44 Winter 2009 EQUAL EYES 25

55271_EE_annual_report_3.indd 25 12/3/08 1:36:21 PM MAAO Course Review   

Category #1 - Nature

1st Place - $40 2nd Place - $20 3rd Place - $15

This photo can be any type of outdoor/nature scene from anywhere in Minnesota.

 Headwaters - Lake Itasca

Contest Rules

All photos should be taken on your camera’s highest resolution setting. This means 2048x1536 which is the default setting for most cameras. We would like to use these photos in upcoming issues of Equal Eyes and cover photos need to be this larger size.

Each photo should include a short explanation of when and where it was taken and any interesting facts you would like to include.

Photos should be e-mailed to [email protected] no later than February 1, 2009. One photo per category per MAAO member.

The winning photos in each category will be chosen by the Editorial Committee, with help from the Executive Board.

Category #2 - Building

1st Place - $40 2nd Place - $20 3rd Place - $15

This photo can be any type of building or structure from anywhere in Minnesota.

Minneapolis Armory

26 EQUAL EYES Winter 2009

55271_EE_annual_report_3.indd 26 12/3/08 1:36:21 PM MAAO 2008 Annual Conference 62nd Annual Conference - September 30 - October 1, 2008, Breezy Point Written by Jan Olsson, SAMA, RES City of Plymouth Appraiser Supervisor Membership and Awards Committee Chair IAAO Representative

Fall in participation Northern in the Minnesota organization. is The activities spectacular, available and this for Monday year evening were was no numerous. exception. They included The golf, a fishing weather contest, for the 62nd boat rentals, A cold, brisk fall morning over Pelican Lake Annual walking, etc. The Peter M. Koole Top Pen Awards Fall 2007-2008 MAAO President Stepven Behrenbrinker finishes off his term were awarded. Newly-elected President MAAO The MAAO Hacken presented out going President Conference was for the most part business meeting continued into Tuesday Behrenbrinker with an award for his year clear and pleasant. The leaves were morning. The Committee Chairs of service to MAAO. beginning to change colors, and the water and Regional Directors finished their was beginning to look dark and cold. committee reports. Certificates were A special thanks to Judy Remer for her Registration presented for 5, 10, 15, and 20 years years of service to MAAO as Secretary/ began of membership in MAAO. Elections Treasurer. She is looking forward to her Sunday followed with the following results: retirement next year, but she will be sorely afternoon, missed by the organization. followed by Secretary/Treasurer the Opening Nancy Wojcik, City of Brooklyn Center Reception. Second Vice President Due to a few Cheryl Wall, Wilkin County sprinkles, First Vice President the event was moved from dockside to the Bill Effertz, Hennepin County inside of the restaurant. A fabulous steak President fry was served. Steve Hacken, Winona County

The mayor of Breezy Point, Joann Weaver, welcomed the attendees, and Clever Nominating Bonnie Tweed (Breezy Pointe Conference Speeches Coordinator) shared the history of Breezy Point. Breezy Point is built on land acquired in 1921 by millionaire publicist Wilfred Hamilton Fawcett (Captain Billy IAAO Vice President Bill Carroll Fawcett), creator of the famous Whiz Bang Magazine. Did you know that Whiz Bang Days in Robbinsdale is named for Captain Fawcett? Classes were held Tuesday afternoon Gordon Folkman and John Hagen from and Wednesday the Department of Revenue spoke at the morning. The Commissioner’s Session on Monday banquet Tuesday morning. Senator Skoe presented a evening was legislative overview of the changes to the held in the Lakeside Ballroom with Green Acres program. Bill Carroll, IAAO views overlooking the lake. President Membership and Awards Committee Member Vice President, spoke of the benefits of Behrenbrinker presented longevity award Janel Stewart and Chair Jan Olsson selling IAAO and encouraged membership and plaques for 25, 30, and 35 years of service. MAAO merchandise

Winter 2009 EQUAL EYES 27

55271_EE_annual_report_3.indd 27 12/3/08 1:36:34 PM Fishing Contest

Membership Awards

and more...

Annual Banquet

Past Minnesota Cup Winner Paul Knutson awarding this year’s winner Angie Johnson

28 EQUAL EYES Winter 2009

55271_EE_annual_report_3.indd 28 12/3/08 1:37:02 PM International Items 74th Annual International Conference on Assessment Administration Written by Jan Olsson, SAMA, RES City of Plymouth Appraiser Supervisor

filmed. The Welcome Reception was held Louisville for the 75th anniversary of at the National IAAO, and I having the opportunity Automobile to work the IAAO booth during the Museum. Cars networking luncheon. Tuesday night of all ages were happened to be Bruce Sanders’ (Maple on display and Grove) birthday, and a number of the attendees could Minnesota group got together at a local wander through Mexican restaurant, Bertha Miranda’s, for the exhibition dinner. halls while munching on The Reno Arch welcomes visitors to the appetizers. “Biggest Little City in the World.” A series of gold and silver booms that put The Opening Nevada on the map in the 1840s and 1850s Ceremony eventually declined, and by the start of the and Annual Tom May giving his Ex- Great Depression, Reno was re-inventing Meeting began ecutive Board Candidate itself. Gaming and the leisure industry Monday speech flourished. Today, Reno is a diverse town morning. We awoke to the sight of a with lovely residential areas and a variety hot air balloon race across the skies of IAAO Annual Banquet of businesses. In 2008, it was host to the Reno. The keynote speaker was Steve th 74 Annual Donahue. Steve is International the former director Conference on of the Hoffman Assessment Institute and CEO Administration. of Steve Donahue The conference & Associates. The was held inspiration for some September 7- of Steve’s speeches 10, 2008. comes from his life- changing experience On Sunday, of crossing the many attendees Sahara Dessert. had the opportunity MN group at the Reno Arch The afternoon was to explore the filled with a variety of classes. Monday area before the Welcoming Reception. night attendees were on their own. The The banquet on Wednesday concluded Lake Tahoe resort had a driving range, theater, the 74th annual conference. The weather, is a short bowling alley, and go-karts on the the locale, the attendees, and all the distance property, as well as the casino and many conference activities made for a successful away and restaurants. Minnesota sent 24 attendees IAAO get-together. If you are interested delivers in its delegation, and 12 countries were in becoming an IAAO member, please breathtaking represented at the conference, which made contact any IAAO Representative: Jan vistas of for many interesting discussions. Olsson, 763-509-5355; Mark Krupski, the lake and 507-281-6293; Bill Peterson, 651-438- surrounding Classes were held all day on Tuesday and 4200; or Tom May, 612 348-3527, to mountains. Wednesday. Highlights of the conference receive a half-price membership for the The drive to included: Steve Behrenbrinker (St. Cloud) first year. Tahoe takes being recognized as an IAAO instructor; the travelers MN Group dinner Rebecca Malmquist (Minnetonka) through getting awarded her CAE; Patrick Todd Carson City (the capital of Nevada) and (Minneapolis) winning a drawing for through the Washoe Valley where the free IAAO conference registration in likes of “Bonanza” and “True Grit” were

Winter 2009 EQUAL EYES 29

55271_EE_annual_report_3.indd 29 12/3/08 1:37:12 PM Transitions Dean Boettcher Retires When Dean Boettcher started working for and family that with over the past years. Isanti County, there were no computers joined Dean on his Dean liked being out with and pictures were taken with a Polaroid last day for a party the people and plans to still camera. Have times changed!! Dean at the Isanti County be active with his Township Boettcher, Isanti County Deputy, retired Government Center. Board. He has not made any August 22, He will big plans for retirement yet, 2008, after 35 be greatly but he did say he may try to years of service. missed by do some more traveling, get There were all the staff some things done at home, many friends and many Dean Boettcher and wife Sharon and spend time with his property grandchildren. owners that he has created a relationship

Dean and Chisago County

Gregg Carlson Retires After 30 Years at Chisago County Gregg K. Carlson, Senior Deputy Assessor, started in the Chisago County Assessor’s Office December st1 1978, and became certified October 14th 1980. The County Assessor at the time was David Johnson, and there was a staff of seven others. Gregg replaced Dennis Freed, who became – and still is – County Auditor.

An open house was held at the Government Center in Center City on August 26, and his official retirement date Chisago County staff was August 31, 2008.

Gregg plans to spend more time riding his Harley, playing golf, and volunteering at Gregg signs out of the office for the last time his church and the City of Lindstrom, where he has lived his whole life. Gregg’s wife Nancy continues to work at Chisago County Health & Human Services. Gregg and Nancy have two sons, Tyler and David, who are a senior and a sophomore in college, respectively.

John Moosey, Chisago County Adminis- trator, John Keefe, and Gregg Carlson

30 EQUAL EYES Winter 2009

55271_EE_annual_report_3.indd 30 12/3/08 1:37:13 PM Let’s Get Acquainted

Lee Brekke is the Wadena County projects. He was actively involved with Assessor and has held this position since his boys, Rob and Ethan, and coached the 2004. hockey team they were members of. Their youngest son, Ethan, is a freshman in high He is a graduate of the University of school this year, and Lee enjoys watching Lee Minnesota-Crookston, with a degree in him participate in the sport he truly loves. accounting. While attending college, and for a short time after, Lee worked as a Before Lee and his wife, Nancy, had any carpenter. He also farmed on the family children, they enjoyed traveling to tropical Brekke farm because he needed something to places. Now he says the travels take do during the winter months. He took them to various hockey rinks around the classes and became a local assessor with upper Midwest. His wife is an elementary the support of James Hanson, the Roseau teacher and now teaches Reading County Assessor. Recovery to first graders, a job she loves.

In Roseau County, Lee started his Lee says it is hard to think of just one assessment career as a township assessor. memorable moment in assessing. He After getting married, he and his new notes that you meet so many very nice bride moved to Ottertail County. He people both in and out of the profession. worked as a local township assessor, He says, “I think we have all had difficult as well as doing some contract work in people to deal with, but it’s always better Cass County. In 1987, he was hired by to remember the good ones. I have been Researched and Written by Steve Hurni as an appraiser for Morrison lucky to work with many very professional Marci Moreland, SAMA County. During Lee’s employment with people, and just thinking back about all of Carlton County Assessor Morrison County, he received his AMA them gives me a good feeling.” Editorial Committee Member designation, and in 1994, his SAMA. He was contacted by Todd County in 1999, When asked if he could change anything, as they were looking to fill an assessor he states it would be mobile homes and position in Staples. He accepted the job travel trailers. Both are time consuming and worked in Staples for three years. In for what little tax they generate - 2002, Lee left Morrison County to accept especially the ones on personal property. the position of Chief Deputy Assessor in The travel trailers always have to be Hubbard County. Two years later, the checked to make sure they have current Wadena County Assessor position was licenses. He says they have made some opened. Lee applied and was hired. progress, but it still takes a lot of time to do everything that needs to be done. Lee has been a member of MAAO since 1988. He is active in the regional He finds the biggest challenge to be the meetings, currently is the president of need for equitability and uniformity Region 7, and holds a position on the across the state. This is very important. Executive Board. Over the years, Lee Administration, as assessors, is a says he has met and worked with many challenge, and the one biggest challenge good assessors and has enjoyed working at this time is the Green Acres program in this field - even with all the changes. and the determining of the 2a and 2b breakdowns. Wadena County has 15 townships and 7 cities for a total of 22 taxing districts with In closing, Lee states, “I would like to five school districts. The county consists thank my staff for the work they do for of 11,000 to 12,000 parcels, and the staff Wadena County. It has been a pleasure in the Assessor’s Office consists of two working with them since I became the office specialists, three appraisers, and the Wadena County Assessor. They are a County Assessor. group of wonderful people.”

While not at the office, Lee enjoys building things and spending time with his family. Over the years, he has built three homes and other miscellaneous

Winter 2009 EQUAL EYES 31

55271_EE_annual_report_3.indd 31 12/3/08 1:37:13 PM Wadena County Wadena County was established on June The Governor appointed the following At present, the county’s population is 11, 1858. The County seat is the City men to be the first County Commissioners 13,445, and farming is the main industry. of Wadena. Wadena received its name of the new county: Dr. CB Jordan, L.S. The county offices are housed in four from an old trading post. It stems from Pratt, and John B. Parvin. The first separate buildings: the courthouse, an Ojibway word meaning “a little round Board of County Commissioners of highway, social services, and public hill.” It is also a common Ojibway name. Wadena County had their first official health. The county is located along the offices on the second floor of the W.B. two major thoroughfares of Highway 10 Wadena County is located in west central Gorhams’s House on Front Street. The and Highway 71, making it easy to get to Minnesota. Neighboring counties include first courthouse was erected in 1880. In the recreational lakes, rivers, and parks. Hubbard County to the north, Cass County 1886, there was a bitter battle between There are several lakes and rivers in the to the east, Todd County to the south, and Wadena and Verndale for the county seat, county. Otter Tail County and Becker County to and Wadena prevailed. the west. Wadena County has 543 square miles Originally, Wadena County was combined that is organized into 15 townships and with Crow Wing County for judicial 7 cities. The townships are: Aldrich, purposes. Old Fort Wadena was a trading Blueberry, Bullard, Huntersville, Leaf post located on the west banks of the Crow River, Lyons, Meadow, North Germany, Wing River. Old Wadena was the first Orton, Red Eye, Rockwood, Shell trading post in the area. Then in 1872, the River, Thomastown, Wadena, and Wing county seat was moved 15 miles west to River. The cities are: Aldrich, Menahga, Wadena city. A legislative act organizing Nimrod, Sebeka, Staples, Verndale, and the county was signed by Governor Austin Wadena. on February 21, 1873.

Patrick Todd, Minneapolis City As- sessor, “This past week the building maintenance staff striped the alley with five reserved parking stalls, one for each of the departments within the building. They also created Jan has been a member of MAAO since 1994. She has worked for the City of signs identifying the location of each Plymouth for 20 years. Jan has served department’s parking stall. I had to os the Associate Editor as well as a committee member of the Editorial chuckle when I saw the spelling of Committee. She currently serves as the Membership and Awards Commit- our department, isn’t Phonics great! tee Chair. Jan has contributed many I guess it could be perceived as articles to Equal Eyes. ‘green’ and a cost savings measure, just think of the toner and paper we’ll save with a shorter name!”

Editor’s Note: It could have been worse.

32 EQUAL EYES Winter 2009

55271_EE_annual_report_3.indd 32 12/3/08 1:37:14 PM Cal Barnett Retires After 30 Years of Service Transitions In My Opinion Batting 500.24 for the Family Farm – Part II Written by Wendell E. Engelstad, SAMA Dodge County Assessor Introduction notable exceptions to the above rule for relatives, trusts, Batting 500.24 for the Family Farm – Part I specifically co-owners, and spouses which need to be researched and examined the broad definition of “family farms” as it understood. was laid out in 1973 in Minnesota Statutes 500.24 for enforcement by the Minnesota Department of Agriculture. In the case of ag-classed properties, owners that live on Also known as the Minnesota Corporate Farm Law, its their primary parcel and participate in the farming operation stated purpose was and is “to encourage and protect the on a regular and substantial basis are considered to be family farm as a basic economic unit, to insure it as the actively engaged in farming. There is generally no higher most socially desirable mode of agricultural production, and level of scrutiny required beyond establishing occupancy to enhance and promote the stability and well-being of rural by the farm owner to be deemed actively engaged in society in Minnesota and the nuclear family.”1 farming. Within the statutes, actively engaged in farming and actively farming for the Special Agricultural Homestead Twenty-five years later, subsequent legislation referenced have two separate and distinct meanings, although they the MS 500.24 definition of “family farm” as a benchmark are not necessarily mutually exclusive. Confusion between description for authorized entities which are eligible for the two will ultimately lead to an improper classification. special agricultural homestead benefits under three Active farming will be defined and discussed in Step 3 of different subdivisions of the law. Although the Special this article. Agricultural Homestead enabling legislation in MS 273.124 deals broadly with extending a homestead to previously A qualified person, as it relates to authorized entities in ineligible agricultural properties, the remainder of this article this discussion, is simply a Minnesota resident who is a will focus only on authorized entities. member, shareholder, or partner in an authorized entity.

Identifying the Problem Step 2: Who Owns the Property? When faced with a seemingly insurmountable problem MS 273.124 specifically entitles each family farm that overwhelms the senses, Minnesotans of Norwegian corporation; each joint family farm venture; and each descent (or even Norse wannabes) will often utter a familiar limited liability company or partnership which operates retort to express their exasperation: off da. a family farm to an agricultural homestead, with certain occupancy and operational limitations.2 Identifying those properties, owners, entities, occupants, • A “family farm corporation” is defined as a and operators who do in deed qualify for Special corporation founded for the purpose of farming and Agricultural Homestead treatment is undeniably one the ownership of agricultural land and: of those situations. Fortunately, the aforementioned a. Meets the definition within MS 500.243, except Norwegian phrase also provides a stepwise methodology to the number of allowable shareholders shall not simplify the problem and overcome the frustration. A person exceed 12; only needs to answer the three “oof da” questions to solve b. Officer has completed a Minnesota Corporate the riddle: Farm Application and received approval from Minnesota Department of Agriculture. 1. Who occupies the property? • A “joint family farm venture” is defined as a cooperative agreement among two or more farm 2. Who owns the property? enterprises authorized to operate a family farm under the definitions within MS 500.24 and 3. Who arms the property? f a. An officer from each farm enterprise must da or “Duh, I’ve got it! have completed a Minnesota Corporate Farm Application and received current approval from Step 1: Who Occupies the Property? the Minnesota Department of Agriculture. The property where an individual or couple lives is b. The joint family farm venture shall have no generally considered to be their primary homestead and more than 12 total shareholders, members, or determines which other parcels with the exact same partners. ownership and classification can be linked to receive • A “limited liability company” is defined as a extended homestead treatment. There are, of course, 2 2007 Minnesota Statutes 273.124, Subd. 8(a). 1 2007 Minnesota Statutes 500.24, Subd. 1. 3 2007 Minnesota Statutes 500.24, Subd. 2(c).

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55271_EE_annual_report_3.indd 33 12/3/08 1:37:14 PM Transitions domestic limited liability company organized under Homestead, subject to certain occupancy and and governed by Chapter 322B.034 and operational limitations.12 13 a. Operates a family farm, which is an unincorporated farming unit owned by one or Any family farm corporation, joint family farm venture, more persons residing on the farm or actively limited liability company, or partnership which meets the engaging in farming;5 aforementioned definitions is all-inclusively called an b. Meets the definitions within MS 500.246 7, authorized entity. except the number of allowable members shall not exceed 12; Step 3: Who Farms or Operates the Property? c. Officer has completed a Minnesota Corporate A farmer who contributes and participates in the day-to-day Farm Application and received current approval decision making, labor, administration, and management of from Minnesota Department of Agriculture. the farming operation is considered to be an active farmer • A “partnership operating a family farm” is defined who is actively farming the property in question. The key as a family farm partnership, which is a limited phrase is “day-to-day” participation, although there is no partnership formed for the purpose of farming and specified percentage that the farmer needs to contribute. the ownership of agricultural land8, or an authorized This definition precludes owners who just drive the tractor, farm partnership, which is a certified or recorded combine, or pickup or just do the bookkeeping. It also limited partnership with no more than five partners precludes owners who formally or informally lease the farm and with a stated purpose of farming and the property to others. ownership of agricultural land,9 and a. Operates a family farm, which is an If neither the owner nor the owner’s spouse of individually- unincorporated farming unit owned by one or owned property meets the actively engaged or the actively more persons residing on the farm or actively farming tests, the owner’s child, grandchild, or parent or engaging in farming;10 the owner’s spouse’s child or grandchild may occupy or b. Meets the definition within MS 500.24, except actively farm the property and qualify the owner by proxy the number of allowable partners of a family for a relative agricultural homestead or Special Agricultural farm partnership shall not exceed 12; Homestead respectively. To qualify for the relative c. A partner has completed a Minnesota agricultural homestead, neither the qualifying relative, nor Corporate Farm Application and received his/her spouse can claim another agricultural homestead current approval from the Minnesota in Minnesota and only one is allowed per family. To qualify Department of Agriculture. for a Special Agricultural Homestead with a qualifying • A “partnership operating a family farm” is also relative actively farming the property, neither the owner nor defined as a general partnership and limited liability his/her spouse can claim another agricultural homestead partnership that: in Minnesota (qualifying relative/active farmer may) and a. Operates a family farm, which is an neither the owner nor the qualifying relative may live more unincorporated farming unit owned by one or than four townships from the property. A property owned more persons residing on the farm or actively by one or more individuals (not an entity) and not leased engaging in farming;11 to an authorized entity from the owner who is a qualified b. Has no more than 12 partners; person in that entity, may qualify for a Special Agricultural c. Note: MS 500.24 does not regulate general Homestead if the owner, the owner’s spouse, or the child partnerships and LLPs and therefore they or grandchild of the owner or his/her spouse is actively can legally engage in farming and have an farming the farm property on their own behalf or on behalf interest in agricultural land without needing to of an authorized entity of which they are a qualified person, meet further statutory requirements under this subject the aforementioned restrictions. Chapter. • Agricultural property owned by a natural person, Duh! It’s Starting to Make Sense Now! but leased to an authorized entity or actively Once it is known who lives on, owns, and operates the farm farmed by the owner or a qualifying relative, may related to an authorized entity, there are just a few more in some instances qualify for a Special Agricultural facts that need to be established: 1. Is the qualified person a Minnesota resident? 4 2007 Minnesota Statutes 322B.03, Subd. 28. 2. If a qualified person in an authorized entity leases a 5 2007 Minnesota Statutes 500.24, Subd. 2(b). farm property to an authorized entity, is the lessee 6 2007 Minnesota Statutes 500.24, Subd. 2(l). a qualified person who is actively farming the 7 2007 Minnesota Statutes 500.24, Subd. 2(m). property? 8 2007 Minnesota Statutes 500.24.Subd. 2(j). 3. Is the subject parcel 40 acres in size or greater? 9 2007 Minnesota Statutes 500.24, Subd. 2(k). 10 2007 Minnesota Statutes 500.24, Subd. 2(b). 12 2007 Minnesota Statutes 273.124, Subd. 14(g). 11 2007 Minnesota Statutes 500.24, Subd. 2(b). 13 2007 Minnesota Statutes 273.124, Subd. 14(b)(i)

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55271_EE_annual_report_3.indd 34 12/3/08 1:37:14 PM The following chart lists the abbreviations that are 4. Does the qualifying person and his/her spouse referenced in the previous table: claim another agricultural homestead in Minnesota? AE Authorized entity 5. If the owner is a natural person and the subject AEF Actively engaged in farming property is actively farmed, does the owner claim AF Active farmer or actively farming Application for Special Ag Homestead on another agricultural homestead in Minnesota? CR-LAE 6. Does the qualifying person live more than four Property Leased to an Authorized Entity townships or cities away from the subject property? Re-application for Special Ag Homestead CR-RLAE 7. If the owner is a natural person and the subject on Property Leased to an Authorized Entity property is actively farmed, does the owner live Application for Special Ag Homestead on more than four townships or cities away from the CR-OAE Property Owned by an Authorized Entity subject property? Re-application for Special Ag Homestead CR-ROAE Property Owned by an Authorized Entity Only when the active farmer is a qualifying relative of the Application for Special Ag Homestead on owner claiming a Special Agricultural Homestead, can the CR-OAEO Property Owned by an Authorized Entity active farmer claim another agricultural homestead in his and Occupied by a Qualified Person own name. With a knowledge of the facts surrounding the Application for Special Agricultural Homestead on Property Owned by an property and an understanding of the current Minnesota CR-ROAEO Authorized Entity and Occupied by a Statutes, a determination can be made for a Special Qualified Person Agricultural Homestead Classification for an agricultural CR-SAH Application for Special Ag Homestead property germane to an authorized entity. It should be CR-RSAH Re-application for Special Ag Homestead noted again that owner-occupied agricultural homesteads NA Not applicable and relative agricultural homestead classifications for NP Natural person natural persons and trustees are outside of the purview QP Qualified person of this article for the most part. The following table summarizes the decision-making process: Conclusion We’ve now identified each owner and each qualified person QP- who is entitled to a Special Agricultural Homestead up to Occupant? No QP No QP No QP AEF the annually-indexed maximum Taxable Market Value. The only further requirement is that they must be Minnesota Owner? AE AE NP/QP NP/QP residents. Since each shareholder, member, or partner of an authorized entity might qualify for a Special Agricultural AF for AF for Homestead in his/her own right, there is a potential for Operator? NA AF AE or AE for self as many as 12 qualified persons to claim the maximum homestead benefit. Irrespective of their actual ownership Lessee? NA NA QP NA percentage in the authorized entity, each qualified person is entitled to a share based on the number of persons Size > 40Ac NA Yes Yes Yes qualifying. For example, if the parents and four sons are each 20% shareholders in a family farm corporation, QP Claims Another but only the parents (1 unit) and one son are qualified NA No No No Ag Hmstd? persons, then each of the two would receive full agricultural homestead benefits, up to the maximum amount, based on Owner Claims NA NA NA No 50% of the total Taxable Market Value of the agricultural Another Ag Hmstd? parcels owned by the corporation. QP Lives > 4 NA No No No Townships Away?

Owner Lives > 4 NA NA No No Townships Away?

Initial Application CR- CR- CR- CR- Form OAEO OAE LAE SAH Wendell has been a MAAO member CR- CR- CR- CR- since 2000 and has written seven Reapplication Form ROAEO ROAE RLAE RSAH articles for Equal Eyes.

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55271_EE_annual_report_3.indd 35 12/3/08 1:37:14 PM ATTACK OF THE MONSTER (HOUSE) Written by Bob Wilson, SAMA, CAE, ASA City of Edina Assessor Education and Weeklong Course Committees Chair MAAO Past President

Some claimed the invaders came from a far away galaxy. Others given context. Appropriate residential massing argued that they were once of human making, but had since is often thought to be compatible with its mutated into surrounds; new in-fill homes are designed unrecognizable with respect given to existing neighborhood forms. Regardless proportions, scale, details, and environmental of their origin, elements. Many Edina residents feel that the these enormous new “supersize” homes are not compatible with beings were their existing neighborhoods and are much too not welcome massive for the lot size on which they are built. in Edina’s local neighborhoods. There may be truth in this claim. While the City residents size of a typical city lot remains the same, the gathered in small average size of new homes has significantly bands at coffee increased over time. According to the National shops and city hall Association of Homebuilders, the size of the looking for support average new single-family home in the United in numbers. They posted signs of warning and “Go Away!” They States hit an all-time high in 2005. A new home feared for their families, their way of life, and their lovely established today is about 150 percent larger than it was in neighborhoods. 1975, and more than 200 percent compared to the 1950 average.

While not exactly B horror film material, the City of Edina Year 1950 Year 1975 Year 2005 has been debating the pros and cons of new “Monster Average new Houses.” The numbers of recent “tear down” land sales and home size 1,100 SF 1,645 SF 2,434 SF the resultant new “infill” housing construction has increased to the point of citizen protest. Edina is not alone in this Another factor to consider is that the average American struggle, as many other cities and suburbs discuss similar family size has not increased from 1950 to today. Rather, development issues. Topics range from individual citizen’s we have decreased the number of people living in the rights to city-wide code requirements and from increased same household (to about 2.5 today), while the square tax values to long-range design and planning goals. footage living area per family member has increased by a factor of three. Nationwide, twenty-three percent of These homes are commonly referred to as “Monster new homes built in 2005 were 3,000 square feet or more. Homes,” “Supersized Houses,” or “McMansions.” They Current projections indicate that this “super-sizing” trend are newly-built, expensive “replacement homes”, -- large will continue, as the demand for high-end luxury homes still in scale and square footage and built on city lots where exists. the original house was torn down. These new homes have been discussed and studied at length within the City of The growing size of home square footage has been the Edina. On one hand, city residents have valid “wishes” of builder’s response to homeowners’ desire for “bigger and retaining the neighborhood character and their pride of more.” There has been an increasing demand in both new ownership. On the other hand, home owners have valid construction and remodels “rights” of being able to sell, buy, tear-down, or for additional rooms and construct new homes as they see fit. features, for example, large and open kitchens, On multiple occasions, and over several years, master bedroom spas, residents from several of Edina’s single-family individual bedrooms for neighborhoods have approached the City Council each child, home theaters, with their concerns. They have argued that the wine cellars, three car new homes have been built without regard to the garages and workshops, existing neighborhood character, scale, and/or bonus rooms, and massing concerns. Massing is a general design extensive storage space term that refers to the interplay of elements and walk-in closets. such as height and volume of buildings within a

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55271_EE_annual_report_3.indd 36 12/3/08 1:37:14 PM In 2006, the increasing demand for bigger homes on Today smaller lots prompted Edina to initiate a residential massing • Almost 40 percent of new houses have study and appoint a massing taskforce. The taskforce four or more bedrooms, compared was assigned to examine the issue of massing in older, with fewer than a quarter in 1973. established neighborhoods of Edina. The task force was led by a former Edina mayor and included architects, lawyers, • Twenty four percent of homes built in and city planners. A local urban design and planning firm, 2005 had three or more bathrooms- Hay Dobbs, was also hired as a consultant. double the rate in the early 1970’s. Their study researched cases from around the country and • More than half of new homes built reviewed different ways in which other cities have dealt with have two or more floors. In 1973, similar development issues. The study results were then almost 70 percent of new homes were compared to Edina’s issues regarding new larger houses single-level. being built on limited sites.

Before The Edina Massing Taskforce found that “massing” is a Lot 59 X 155 national issue and that overall, most residential rebuilding House 1,450 SF in Edina had been positive with high-quality design and Sold 2007 for $625,000 construction. The greatest concerns in Edina rebuilds were with houses built too large relative to small or narrow lots, and houses built too high relative to neighboring homes.

The existing zoning ordinance in Edina was able to address some of the concerns of the residents and City Council. For example, massing was somewhat limited by an existing 25 to 30 percent limit on lot coverage and proportionally- increased setbacks of six inches for every foot over 15 feet in building height. The maximum height for homes was 30 After feet, measured from the proposed grade to the mid-point of Lot 59 X 155 a pitched roof. However, it was found that the “proposed” House 3,382 SF grade was often built up much higher than the existing Sold 2008 for $1,500,000 grade, which resulted in extremely tall, dwarfing structures.

Before The task force recommended that additional amendments Lot 75 X 123 to the zoning ordinance be added to strengthen the City’s House 1,012 SF ability to control the size and massing of new homes. The Sold 2006 for $282,000 proposed amendments included:

• a sliding-ratio scale of side-yard set back requirements based on lot width, to slightly increase separation between houses • a maximum building height measured from the existing grade of the original home, rather than a proposed or final grade • a limit for the lowest floor elevation of the new home to be no more than one foot above the After lowest floor elevation of the home that was torn Lot 75 X 123 down, to lessen the overall height of the structure House 3,577 SF th Sold 2008 for $1,399,000 Halifax Avenue is located in east Edina near 50 and France (Edina’s downtown area) and is a good example of developers buying properties, razing the houses, and

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55271_EE_annual_report_3.indd 37 12/3/08 1:37:14 PM putting in large new homes. Some residents have referred One neighborhood resident wrote directly to the to Halifax as “The Street of Dreams” or “Millionaire’s Row.” developer to state his displeasure with the Oaklawn Approximately one-third of the new construction has been home construction, “The massing issue is one where I built by contractors as “spec” houses. believe that the City has failed its residents. Since that is true, we will have to fall back on a more “market-based” The typical original home on Halifax has been a one and a approach. I have advocated making it clear to any potential half story bungalow built in the 1940s. The average lot size purchasers that they will be ostracized and shunned if they is 60 by 215 square feet. Today, new home construction buy the house you intend to build. No neighborly waves; square footage and market value have greatly increased no invitation to neighborhood parties, including the annual although the building site remains fixed. block party; you get the idea.”

Halifax Avenue In December of 2007, this small, but vocal, outcry of protest Finished Area Market Value resulted in the Edina City Council considering imposing a moratorium on home tear-downs while it studied further Average zoning measures to take. The next Council meeting was Existing Home 1,500 SF $530,000 packed with homeowners asking for a stop to the tear-down business, and builders testifying for the pressing demand Average for new home construction. Other neighborhood residents New Home 3,600 SF $1,633,000 opposed the proposed moratorium saying it would severely impact the market value of their home. Contractors spoke In October of 2007, the City of Edina and its residents of an increased tax base and warned of economic damage made local and national news with a “Monster House” and potential lawsuits. debate. The issue was a new home construction taking place just a few blocks south of Halifax, at 5308 Oaklawn In the end, the Council decided against the moratorium, but Avenue. The neighbors thought the house would be a poor directed the Planning Department to continue to research fit within the streetscape of mostly 1930s and 1940s New additional zoning changes that would address the concerns England style homes. It soon became a controversial and raised at the meeting. The last change made to the zoning vocal debate. ordinance defined the maximum height of the ridgeline of a new or remodeled home. The Council approved an It was the position of ordinance amendment that currently limits the height of a the residents of the ridgeline from 35 to 40 feet, depending on the lot width. Oaklawn neighborhood that the zoning changes For now, the Monster Home opposition party has quieted. didn’t go far enough The tear-down massing issue was not a political debate in preventing the giant during the City’s spirited November 4th elections for Mayor houses from ruining and two open Council positions. Perhaps, the recent the integrity of their economy and housing crisis have tempered the discussion. neighborhood, and a Street Scene lively and controversial Paul Harvey used to close his stories by saying, “and debate ensued. Large yard signs were posted, reading now for the rest of the story.” Remember the house at “Monster Homes Make Bad Neighbors!” and “Supersized 5308 Oaklawn and the neighborhood upset? Well, the Houses - Stay Out of house recently sold for $1,650,000 to Kim Johnsson, a Our Neighborhood!” defenseman for the Minnesota Wild. According to Edina’s The neighbors created Assistant Planner, the neighborhood couldn’t be prouder of a video which they their new celebrity and are looking forward to having him posted on YouTube join them at their next annual block party. Go figure. titled “Oaklawn-An Edina Neighborhood Responds” and also presented it at a City Council meeting in protest. 5308 Oaklawn

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55271_EE_annual_report_3.indd 38 12/3/08 1:37:15 PM Out of the Past Written by Connie Erickson, SAMA Yellow Medicine County Assessor Editorial Committee Member

5 Years Ago – 2003

• Marcy Barritt, Murray County; Doug • Scott L. Hovet was the MAAO Bruns, Renville County; and Marty President and James L. Girard Coty, Koochiching County, received was the Commissioners of their Senior Accredited Minnesota Revenue. Assessor designations. 20 Years Ago – 1988 • Jan Hovland, Yellow Medicine County • Del Zimmer, Renville County Assessor, Assessor, retired. • In the future, the Department of Revenue retired, and Barb Trochlil was will be putting more emphasis on appointed the new Renville County • Mark Krupski received his Senior the coefficient of dispersion. Also, a Assessor. Accredited Minnesota Assessor committee was formed consisting of designation. a representative from each region and • Gordon Folkman was appointed as Leonard Peterson to develop a uniform the new director for the Property Tax system to apply time adjustments across Division; Gordon formerly served as the state. the Department of Revenue’s state and 15 Years Ago – 1993 local policy advisor and had also served • Scott Renne was the MAAO President, as the division’s acting director. Dan • Howard Christianson, Norman County and John James was the Commissioner Salomone was pleased to make the Assessor, celebrated his retirement. of Revenue. appointment permanent. Howard was an assessor for 29 years. • Former Brown County Assessor, Orlin • Tom May was the President of MAAO. • Susie Lohse was the new Grant County Schaffer, was appointed the Carver Assessor. County Assessor.

10 Years Ago – 1998 • Pat Stotz, Mille Lacs County Assessor, • Keith Albertson accepted the position as was selected as the new Associate the Douglas County Assessor. • After 24 years with Itasca County, Floyd Editor of Equal Eyes. French retired. • Dick Anderson retired from the County • James Hallstrom was the MAAO Assessor position in Mower County. • St. Cloud State University was featured President, and Morris Anderson was the Dick worked for Mower County for 30 for its undergraduate degree in Real Commissioner of Revenue. years -- 20 years as County Assessor. Estate and has the most diversified program in the Midwest. • A retirement party was held in honor • Chuck Pelzer, Morrison County, of Virgil Rapp, former Goodhue received his SAMA. • The Dan Franklin Memorial Scholarship County Assessor. Virgil was the Fund experienced continued success. third generation of assessors in his • Pat Stotz was the new Mille Lacs County family. His father and grandfather Assessor. • Julie Roisen was back in Washington were assessors in the Cannon Falls County as Chief Industrial and area, totaling one century of assessing Commercial Appraiser. experience. Whew! 30 Years Ago – 1978

• Dale Lambrecht returned to the private • MAAO President was Dick Anderson, sector, Dayton/Hudson. However, with James Tersteeg as 1st VP, and Tom Dale was still holding a part time Kurpius as 2nd VP. Craig Zinter was the City Assessor position for the City of Secretary/Treasurer. Wadena. • Improvements to the short course format • The new Assistant County Assessor for were discussed. Itasca County was Tom Gilmore.

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55271_EE_annual_report_3.indd 39 12/3/08 1:37:15 PM Website Update The New MAAO Website is Taking Shape Written by Teresa Mitchell, SAMA, CAE Dakota County Manager IS Committee Chair

As reported in the Fall Edition of keyword you are looking for and click Here you are able to select from the list Equal Eyes, the Information Systems Go. (Hint: if you do not know the entire of Profile Data (Attributes) and enter Committee is working on remodeling spelling, enter as much as you know and the desired value. For example, select our membership database and website end with an asterisk *. This is called a Region from the drop down list and enter to a web product called MemberClicks. wild card search.) the number 3 to find all the members in On the www.mnmaao.org Home Page Region 3. You also can create a custom there is a link to the new site, or you can view of the search results so that the go directly to http://my.memberclicks. From the results pages shows you the information com/maao to see the work in progress. results that you want to see. The goal is to complete the entire switch of your to the new web site by the end of 2008 keyword when we will then assign our www. search you Custom Search results: mnmaao.org domain name to the new site. can either Hopefully you have had a chance to visit work with the construction site and have checked out all the some of the new features. returned results or you can tag certain profiles by placing a To introduce the capabilities of the new checkmark in the tag box to narrow the web site, a new feature will be selected results. and highlighted in this and future Equal Eyes issues. Step-by-step illustrations will be presented to help you use the features A more powerful way to search the successfully. In this issue, the use of the database is to select Advanced Search Membership Directory Search and Print under the Membership Directory Tab. Center will be demonstrated. This will allow you to find an exact group of people meeting your selected criteria.

You will need to be a Regular or Associate member and be logged into the site to access this functionality. When logged in, you will see a tab at the top navigation that says Membership Directory with several choices that expand below.

The first choice is to View the Entire Directory, and where you will be able to use the Keyword search feature. This searches within any part of member profiles. Enter the keyword or part of the

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55271_EE_annual_report_3.indd 40 12/3/08 1:37:15 PM Once the desired profiles are found or tagged (if profiles are left untagged, all results will be used), you can select Print below the Keyword Search box to utilize the Print Center features for your list.

Membership Directory

Select which format you would like to print out the results and click Preview.

We encourage you to Mailing Avery 5162 take advantage of these Click the link to open a PDF document and other valuable features of the new of the Print Job you created. You will be website. Check in the next Equal Eyes asked if you would like to Save or Open issue for more tips and highlights. If you the document. You will need the free have ideas for other Print Templates such Adobe Reader application to view and as name badges or other Avery mailing print your results. label choices that you would like to use, please forward any suggestions to [email protected].

ATTENTION MEMBERS: Please use the link to the new website at www.mnmaao.org to login and update your profile.

Winter 2009 EQUAL EYES 41

55271_EE_annual_report_3.indd 41 12/3/08 1:37:16 PM Where Are They Now? Past Dan Franklin Scholarship Winner Mary LaRose Arranged by Nancy Wojcik, SAMA City of Brooklyn Center Assessor MAAO Secretary/Treasurer Editorial Committee Member

What is your name? Were you attending a college at the time Mary LaRose you received the scholarship? Not at the time. Please tell us about yourself and your family. What is your educational background? Have you recommended the scholarship I grew up in Bloomington and am married I completed just under a year at to any other applicants? If so, did any to a great guy (he would agree), Steve, for Normandale College in Bloomington win? 6 ½ years. I have two children ages 22 a long time ago. I completed the Pro To an intern once, but I don’t think they and 20, and he has three children, 30, 25, Source Appraisal Principles and Practices continued in this business though. and 22. So far, we have 7 grandchildren! courses in 2000, and after that got my MN Residential Appraiser License in 2000. What are your goals for the future in What positions have you held in the Assessing? Assessing field? What course did you take with the Working towards Accredited Minnesota My first assessing position was as an scholarship? Assessor licensure. intern for the City of Minnetonka in 2000. Course A - Principles, Laws and In the Fall of 2000, I began working as Procedures. Do you have a mentor in the business? an Appraiser for the Hennepin County We have been lucky to have had a lot of Assessor’s Office. What was your career path after using talented people in our office at Hennepin your scholarship? County. I’m happy I was able to begin What year did you win the Dan Franklin I worked 20 years in the private sector, a working with Craig Lone and Phil Jensen. Scholarship? good part of that as a Project Coordinator 2000 for a fun, innovative computer hardware Do you attend MAAO conferences/ repair company called Dataserv. After seminars? What was the dollar amount of the they were bought by another company I attend them regularly. scholarship? it all changed. I decided to get my $500 appraiser’s license and began working at Are you currently on any committees? the City of Minnetonka, trying to get a Not at this time. Did someone recommend you apply for “foot in the door.” I worked for a year the scholarship? issuing permits at the counter at the City What could MAAO do that you think Yes, it was Dick Toy, City Assessor for of Minnetonka. would be the most beneficial to new Minnetonka. people starting in the business? Are you still in Assessing? Considering how important public Were you working in Assessing at the Yes relations are in this business, MAAO time you won the scholarship? could assist new people with developing Yes, I was working as a summer intern If yes, how many years have you been in those skills, along with public speaking doing revaluation in Minnetonka. It was the assessing profession and what jobs skills. a great experience for me starting out. have you held? Dick, Amy, Joe, Becky, and Eric were For 8 years now. I started training in Where do you see yourself in ten years? very helpful and great to work with. I Richfield, then I worked in Mound, I hope to have made positive change remember the day Joe Dabruzzi had to try Minnetrista, Independence, Hassan, and within our cities while meeting their to “save the intern” (me) from a possible Greenfield. I’m currently working in staff’s service expectations. Although angry taxpayer. A wife set up a call back Crystal and New Hope. after ten years, I hope to be sitting on my appointment with me, and when her deck. husband found out he called in and said What is your current level of licensure? “no way.” I had already left the office Certified Minnesota Assessor and Joe got there just before I knocked on the door. That was before appraisers Are you currently a member of MAAO? carried cell phones. Yes

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55271_EE_annual_report_3.indd 42 12/3/08 1:37:16 PM MAAO Course and Workshop Reviews Written by Stephen Behrenbrinker, SAMA, CAE City of St. Cloud Assessor MAAO Past President Weeklong Course Coordinator

Mass Appraisal Basics Using Excel Software Computer The MAAO Mass Appraisal Basics, formerly known as Course H, was held in the Assessor’s Applications of August 18-22, 2008 at the St. Cloud Office Mass Appraisal Civic Center in St. Cloud. Daryl Moeller, SAMA, Senior Deputy Assessor, from The workshop was held at the computer Techniques Chisago County and Steve Bruggeman, lab at St. Cloud State University on SAMA, City of St. Cloud, instructed the August 26, 2008. Susanne Barkalow, IFA, updated course. There were a total of DAR, fee appraiser and SCSU Computer The course was held at the Plymouth 42 registrants that attended the 30-hour Science Instructor, taught the 6-hour Kelly Inn, October 6-9, 2008. Michael course. workshop. St. Cloud City staff members Ireland and Patrick O’Connor were the assisted in the workshop development and instructors. Twenty-three assessors This revised course was developed based presentation. Twenty-one assessors and attended the course. on the Weeklong Course Committee’s assessment staff members attended the recommendations of what they felt should course. The purpose of the 28-hour workshop was be included in this basic mass appraisal to apply the principles of mass appraisal course. IAAO’s “Mass Appraisal of Real This hands-on computer lab workshop is techniques from previous mass appraisal Property” was the text chosen for the a follow-up to the 4-hour workshop held courses to an actual database using the course. This basic course covered review at the 2008 Summer Seminars. Attendees NCSS statistical package. of the appraisal process, applications of were provided tips and tools to become mass appraisal in the three approaches to more proficient in the use of Excel in their The course was developed and presented value, basic statistics, Excel applications, offices. Using basic appraisal data, they specifically for Minnesota assessors that sales ratio analysis, sales verification, learned how to organize and sort data, wanted to learn and implement modeling and several problems demonstrating the as well as create charts, apply functions, concepts using statistical software. practical application of the materials. and integrate results into other software Specific topics that were covered included Modeling concepts were also included in programs such as Word and PowerPoint. calibrating an automated cost model the course material. This was a hands-on computer lab using sales data; direct market model workshop and attendees worked with specification using multiple regression The Minnesota Department of Commerce actual appraisal data. They were able to analysis (MRA); and hybrid models has approved this course for 30 hours of e-mail their work back to their office at using non-linear MRA and feedback. continuing education for appraisers. This the conclusion of the workshop. Due to The emphasis was on learning the course will be offered annually in the the interest level of this workshop, we mass appraisal concepts and applying future because of the demand for this basic have people on a waiting list for the next applications of these techniques on live course in mass appraisal. offering. data.

We will be applying to the Minnesota Each student had to provide his/her own Board of Assessors for 6 hours of laptop computer. A free, trial version of continuing education. We hope to work the software was loaded along with data with the instructor on development of files to use during the course. A discount more of these hands-on computer lab on the NCSS software was available to workshops. Copies of the materials attendees. will be available at the MAAO Resource Center soon.

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55271_EE_annual_report_3.indd 43 12/3/08 1:37:16 PM In Appreciation of

Hats Off to You!

For the past three years as I have served as MAAO Weeklong Course Judy Remer Coordinator and while I served as MAAO President in 2007-2008 Judy Remer, MAAO Secretary-Treasurer, has been most helpful in resolving many issues relating to the finances of MAAO activities. Her accounting records were always readily accessible and very MAAO Secretary/ thorough. She has spent countless uncompensated hours ensuring that MAAO records were accurate and up-to-date. Judy never complained about her extra responsibilities and how it was always up to her to “train-in” new officers on the MAAO budgeting process Treasurer and respond to endless questions. She always prepared accurate meeting minutes and kept the officers on track with reminders and updates about MAAO activities. Thanks, Judy, for all you have contributed to MAAO’s success! 2004 - 2008

Stephen Behrenbrinker, MAAO Past President

Judy with husband Danny

Judy Remer’s dedication and her service to MAAO was a great role model for all of us to follow. Judy was highly engaged in the business of the Association. She put full effort into her work and always finished what she started. In spite of many difficult obstacles that were placed in her path, Judy always tackled those problems head on and in the end made the path better for all of us to follow.

Somehow through all of the challenges she faced (working with the Executive Board), she always had a positive attitude. As Hanz and Franz would say about her dedicated service to the Executive Board and the members of the MAAO, “Judy Remer pumped us up!” Good luck in retirement, we will miss a good and true friend. A little “Thank You” treat for Judy at the Bill Effertz, MAAO 1st VP September Executive Board Meeting

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55271_EE_annual_report_3.indd 44 12/3/08 1:37:20 PM In Appreciation of

Judy Remer Future NCRAAO Conferences:

MAAO Secretary/ Judy with some of MAAO’s Presidents 2007 Conference Sioux Falls, South Dakota­ June 25-27 Treasurer Thank You! Sheraton Hotel & Conference Center­ Room Rates $55­­

2008 Conference 2004 - 2008 Green Bay, Wisconsin­ June 14-18 “Judy Remer did an outstanding job as MAAO Regency Suites­ Secretary/Treasurer! She was invaluable to me Room Rates $105­ during my term as President. Judy never complained (on several occasions she should have). She was always prepared and rarely didn’t know the answer to my inquiries. She made several improvements to the Secretary/Treasurer work processes. That had to be quite a challenge considering the mess her predecessor left her with (Effertz). Just kidding.

I can’t say enough good things about Judy. MAAO was lucky to be able to take advantage of her talents Judy with Jack Pasternacki and is indebted to her for her services. I enjoyed the many, many meetings we attended together, both official and not so official (assume what you will!). I knew when Judy took over the duties as MAAO I’m very appreciative of our friendship. Thanks Secretary-Treasurer that she would do a terrific job. She again, Judy, for everything you did for MAAO and always has shown dedication, attention to detail and a me personally. I know you’ll be retiring in the near healthy sense of humor throughout her career. She will future, and I wish you and Danny many years of good be greatly missed not only by MAAO, but by her friends health and happiness. Good things should happen to and colleagues at the City of Bloomington Assessing good people! May all your dreams come true. You’ll Office when she retires in 2009, and we begin to struggle be missed. Thank you.“ through “life after Judy.” We all wish her the best as she heads toward an active retirement, and don’t be surprised Bill Peterson, MAAO Past President if you bump into her on the dance floor of a VFW or Legion near you!

Jack Pasternacki, MAAO Tax Court Committee Chair

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55271_EE_annual_report_3.indd 45 12/3/08 1:37:22 PM Meet Minnesota’s New SAMA and AMA Designees Written by Tina Diedrich, AMA Stearns County Editorial Committee Member SAMA Designees Dale Beierman Tina Diedrich-Von Eschen Randy Lahr Dale Beierman, Tina Diedrich-Von Eschen, Stearns Randy Lahr, Morrison County, County, was awarded the SAMA Stearns was awarded designation on July 15, 2008. Tina has County, was the SAMA seven years of assessment experience. awarded designation Her education the SAMA on July 15, includes designation 2008. Dale courses A, H, on July 15, has eight years K, IAAO 102, 2008. Randy of assessment ProSource has ten years experience. His education includes 105 (USPAP), of assessment experience. His education courses A, B, H, J, K, IAAO 102, a Bachelor’s includes courses A, H, K, IAAO 102, Principles of Rural Appraisal and Degree ProSource 105 (USPAP), a Bachelor’s ProSource 105 (USPAP). Mr. Beierman’s in Real Degree in Real Estate from St. Cloud Residential Demonstration Narrative Estate with State University, and many other courses passed the grading committee in August an Appraisal emphasis in addition to and seminars. Randy met with the Board 2007, he had a successful interview with numerous courses and seminars. Tina had for his Accreditation Oral Interview in the Board in October 2007, and Mr. a successful interview with the Board of December 2003 and passed the Income Beierman passed the Income Case Study Assessors in October 2005 and passed the Case Study Examination in March 2008. Examination. Dale wanted to extend Income Case Study Examination in April Congratulations Randy! the following message, “Thank you to 2008. Congratulations Tina! all who helped and encouraged me to Paul Sandvik, SAMA attain the Senior Accredited status.” Hennepin County Congratulations to you Dale!

Penny Vikre To recognize the AMA Designee Penny Vikre, Cass County, was accomplishments of new Lavon Veiths-Augustine awarded the SAMA designation on AMA and SAMA desginees Lavon Veiths-Augustine, Goodhue County, July 15, 2008. Penny has 14 years of we are spotlighting was awarded the AMA designation on assessment experience. Her education July 15, 2008. Lavon has four years of includes them as they are awarded by the assessment experience in addition to courses A, several years of appraisal experience. Her B, Mass State Board of Assessors. education includes courses A, B, H, J, K, Appraisal Are you a new designee? IAAO 102, 151 and additional seminars. Basics, J, Get your photo ready! Ms. Veiths-Augustine’s Form Report Supervision passed the grading committee in January and 2008, and she passed the Residential Management, Case Study Examination in June 2008. IAAO 102, Congratulations Lavon! ProSource 105 (USPAP), and PACE. Ms. Vikre’s Residential Demonstration Narrative Report passed the grading committee in July 2006, she had a successful oral interview with the Board in November 2006, and she passed the Income Case Study Examination. Congratulations to you Penny!

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55271_EE_annual_report_3.indd 46 12/3/08 1:37:26 PM As I SeeWritten by Rebecca Malmquist, It SAMA, CAE City of Minnetonka Senior Appraiser Equal Eyes Managing Editor Editorial Committee Chair

Edina. The article went beyond my expectations. Teresa Mitchell, the Information Systems Chair, who regardless of endless hours spent getting our new website up and running and researching credit card payments for courses and conferences, took the time Michael Stalberger, Associate Editor and I at the Annual to make sure that all the membership was up to date on the status Conference at Breezy Point of MAAO’s new website. She really deserves a thank you. Last, but surely not least, the Editorial Committee members. The Oh, my. I have a whole page to fill, time to pull out some committee is dedicated issue-in and issue-out to the membership pictures. of MAAO. Not one member sits by and lets another do more than his/her fair share of the workload. I am so fortunate to be able to This has been an exciting and challenging issue for the Editorial work with all of them. I can’t thank them enough. Committee. We decided to go against the grain and make a change or two to the publication. The biggest change you will And of course…my personal, sincere thank you to Judy Remer. see (if indeed you ever made it to the back six pages of Equal Judy’s service to MAAO could never get the thanks it deserves. Eyes in previous editions) is that we have done away with the Judy was - and still is - so patient, humble, and dedicated. She “Across the Regions” section. This was where we published spent so much time via email and phone calls with me regarding the minutes of the past few meetings of each region. We had my budget, clarification of policy, and just giving good, sound received some feedback over the years in regards to how this advice. Two years ago, I gave a seconding speech for the section may not be read by members. Now, with the future of nomination of Judy as Secretary Treasurer. I went through the new website and every region having its own page where examples of how Judy is so dedicated, patient, and humble. I region minutes will be published, the Editorial Committee felt then said, “Vote for Judy, because, that is Judy.” I am now saying, this was the appropriate time to scrap “Across the Regions” “Thank you Judy, for being Judy.” Thank goodness I have your and take a look at the region information we could provide in its cellular number programmed on my phone for the days after your place. Our final decision was to spotlight one region per issue. retirement.

I am pleased to present - the very first of its kind - the Region Thank you members! Enjoy the issue! 1 Spotlight. While the region was given a very tight timeline, -R I am thrilled with what they delivered. The Region and each county provided a profile. In addition, we asked for at least one featured property article. Mark Krupski came through and provided an excellent article on the Mayo Clinic. Mark told me he had wanted to write this article for some time. Sometimes it just takes a deadline.

Thank you to Region 1 Director Loren Benz for leading the charge, all authors of the county profiles, and Mark for all your work, especially given the time crunch.

That being said, Region II is on deck. I have already spoken with Region II Director Dave Armstrong, and I am confident they Top Pen winners Nancy Bye, Patrick Todd, and will provide an excellent product as well. Dan Whitman with 2007-2008 President Steve Behrenbrinker At the November Executive Board meeting, President Hacken gave each committee chair a directive or challenge. The Editorial Committee’s was to find new authors to fill the pages of Equal Eyes. This does not for a minute discount the effort and hours of work put in by previous authors of articles. Equal Eyes would not be what it is without them.

In closing, I would like to thank the other authors that made this issue a success. Jan Olsson - who I can always count on to be present, take notes, and report back on conferences - reported on both the 2008 MAAO and IAAO Annual Conferences this issue. Bob Wilson, who with a little bit of sweet talk, authored Back at the hospitality room, Kim Jensen, Jan Ols- an article near and dear to his heart: the Monster Houses of son, and I. Winter 2009 EQUAL EYES 47

55271_EE_annual_report_3.indd 47 12/3/08 1:21:11 PM 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

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