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Houston County on This Controversial Issue QUAL YES E Winter 2009 Volume E 31, Number 115 cers 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 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. 2 EQUAL EYES Winter 2009 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 Winter 2009 EQUAL EYES 3 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] 4 EQUAL EYES Winter 2009 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 Winter 2009 EQUAL EYES 5 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
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