Also in this issue: V F o Global Assessment Trends l A u Couple Builds Cordwood House m L e Meet Steve Carlson L 34 Commissioner Myron Frans talks N QUAL assessor training 2 u m E Words from President Baker 0 b e 1 r Catch up with Bruce Stepnick 2 130 What’s new with the: YES CAMA/GIS Committee Official Publication of the Minnesota Association of Assessing Officers Plus much more! www.mnmaao.orgE Flash Flood Disaster Re-Assessment: Carlton County Murder She Wrote Stigma Properties Fall Conference 2012 Review Volume 34 Number 130 Fall 2012 Article to suggest, letter to the editor, or any other correspondence for EQUAL EYES? Send to: Equal Eyes Features Managing Editor 23 Carlton County Floods of 2012 16 3rd Ave E CLICK ME! Ada, MN 56510 26 Property Tax Working Group Update I’M INTERACTIVE! [email protected] 27 Murder She Wrote... 30 Global Assessment Trends: China 33 Cordwood Dream Home 41 Fall Conference 2012 33 41 Departments 3 Boards, Directors, Chairs, and Representatives 6 In The Know 23 7 Presidential Perspective 9 Commissioner’s Comments 10 International Items 11 NCRAAO Update 27 12 MAAP Update 13 Out of the Past 14 Let’s Get Acquainted 16 Meet the new SAMA & AMA designees 19 Course Reviews 30 20 State Board of Assessors Minutes Cover Photo: Flooded Park 36 Transitions Image Courtesy of Marci Moreland 37 Revisiting the Retirees Visit 38 The Chair’s Corner the MAAO website at: www.mnmaao.org 40 Classif-Eyeds 45 What’s New on the MAAO Website The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of 47 A Letter From the Editor the Minnesota Association of Assessing Officers. 2 Equal Eyes | Fall 2012 EQUAL EYES Editorial Board James Haley, AMA Lori Thingvold, AMA Norman County Wright County Managing Editor, Chair Associate Editor Solomon Akanki, AMA Corey Erickson, AMA Nancy Gunderson, SAMA Scott County Ramsey County Clay County Julie Gustafson, SAMA Jake Pidde, CMA Michael Stalberger, SAMA City of Maple Grove City of Plymouth Blue Earth County Fall 2012 | Equal Eyes 3 MAAO Executive Board First Vice President President Second Vice President John Keefe, SAMA Stephen Baker, SAMA, CAE Marvin Anderson, SAMA Chisago County Assessor Ramsey County Assessor Brooklyn Park City Assessor 313 N Main St, Room 246 90 West Plato Blvd, Suite 400 5200 85th Ave N Center City, MN 55012 St. Paul, MN 55117 Brooklyn Park, MN 55443 651.213.8555 Fax 651.213.8551 651.266.2005 Fax 651.266.2001 763.493.8173 Fax 763.493.8391 [email protected] [email protected] [email protected] Finance Officer Past President Bill Peterson, SAMA, CAE Cheryl Wall, SAMA Dakota County Assessor Wilkin County Assessor 1590 Hwy 55, County Admin Center PO Box 167 Hastings, MN 55033 Breckenridge, MN 56520 651.438.4208 Fax 651.438.4469 218.643.7162 Fax 218.643.7169 [email protected] [email protected] MAAO Region Directors Region 1 Region 2 Region 3 Ryan Rasmusson, SAMA Dave Armstrong, SAMA Greg Kramber, SAMA Freeborn County Assessor Le Sueur County Assessor Wright County Assessor 507.377.5176 507.357.8215 763.682.7365 [email protected] [email protected] [email protected] Region 4 Region 5 Region 6 Kyle Holmes, SAMA Gale Bondhus, SAMA Bob Anderson, SAMA Carlton County Deputy Assessor Cottonwood County Assessor Meeker County Assessor 218.384.9148 507.831.2458 320.693.5205 [email protected] [email protected] [email protected] Region 7 Region 8 Region 9 Bob Hansen, SAMA Joseph Skerik, AMA Angie Johnson, SAMA Hubbard County Assessor Beltrami Chief Deputy County Assessor Carver County Assessor 218.732.3452 218.333.4146 952.361.1961 [email protected] [email protected] [email protected] Department of Revenue Property Tax Compliance Officers and the Areas They Represent Lloyd McCormick 612.791.4957 Appraisal Supervisor Gary Amundson Brad Averbeck Larry Austin 218.575.3183 218.439.3673 651.556.6098 Anoka, Benton, Carver, Becker, Clay, Clearwater, Hubbard, Aitkin, Beltrami, Carlton, Cass, Chisago, Hennepin, Isanti, Kittson, Mahnomen, Marshall, Cook, Crow Wing, Itasca, Mille Lacs, Morrison, Sherburne, Norman, Otter Tail, Pennington, Polk, Kanabec, Koochiching, Lake, Stearns, Wright Red Lake, Roseau, Todd, Wadena Lake of the Woods, Pine, St. Louis Steve Hurni Sherri Kitchenmaster Tom Nash Tom Reineke 320.632.3949 651.230.8387 507.359.7022 651.230.5819 Big Stone, Chippewa, Douglas, Brown, Cottonwood, Jackson, Blue Earth, Dodge, Faribault, Dakota, Goodhue, Olmsted, Grant, Kandiyohi, McLeod, Meeker, Lac qui Parle, Lincoln, Lyon, Martin, Fillmore, Freeborn, Houston, Ramsey, Scott, Washington, Pope, Renville, Stevens, Swift, Murray, Nobles, Pipestone, Redwood, Le Sueur, Mower, Nicollet, Sibley, Rice (and complex properties) Traverse, Wilkin Rock, Watonwan, Yellow Medicnine Steele, Wabasha, Waseca, Winona (and compliance investigations) 4 Equal Eyes | Fall 2012 Committee Chairs/Coordinators/Secretary/Treasurer Agricultural Chair Membership Coordinator Scholarship Coordinator Jeanne Henderson, CMAS Jan Olsson, SAMA, RES Tina Diedrich-Von Eschen, SAMA 13880 Business Center Dr 3400 Plymouth Blvd 705 Courthouse Square Room 37 Elk River, MN 55330 Plymouth, MN 55447 St. Cloud, MN 56303 763.765.4903 Fax 763.765.4905 763.509.5355 Fax 763.509.5060 320.656.3690 Fax 320.656.3977 CAMA / GIS Chair Nominating Chair Secretary/Treasurer Randy Lahr, SAMA Michelle Moen, SAMA Nancy Wojcik, SAMA 705 Courthouse Sq #37 555 18th Ave SW 6301 Shingle Creek Parkway St. Cloud, MN 56303 Cambridge, MN 55008 Brooklyn Center, MN 55430 320.656.6559 Fax 320.656.3997 763.689.2752 Fax 763.689.8226 763.569.3357 Fax 763.569.3494 Conference Coordinator Online Administrator Silent Auction Paul Knutson, SAMA, RES Lori Schwendemann, SAMA Jane Grossinger, SAMA 320 NW 3rd St, Ste 4 600 6th Street 33872 MN HWY 15 Faribault, MN 55021-6100 Madison, MN 56256 Kimball, MN 55353 507.332.6102 Fax 507.332.5999 320.598. 3187 Fax 507.304.4075 320.398.6705 Asst. Conf. Coordinator PVC Coordinator Site Selection Chair Tami Paulson, CMA Dan Whitman, SAMA Luis Rosario, SAMA 151 4th Street SE Security Bldg 201 Lake Ave #326 90 West Plato Blvd Rochester, MN 55904 Fairmont, MN 56031 St. Paul, MN 55107 507.328.7668 Fax 507.328.7964 507.238.3210 Fax 507.238.4601 651.266.2137 Fax 651.266.2001 Education Chair Strategic Planning Chair Summer Seminar Coordinator Bob Wilson, SAMA, CAE, ASA Cheryl Wall, SAMA Kim Jensen, SAMA, CAE 4801 W 50th St PO Box 167 A-2103 Government Center Edina, MN 55424 Breckenridge, MN 56520 Minneapolis, MN 55487 952.826.0426 Fax 952.826.0389 218.643.7162 Fax 218.643.7169 612.348.6106 Fax 612.348.8751 Information Systems Chair Rules and Resolutions Chair Tax Court & Valuations Chair Teresa Mitchell, SAMA, CAE Steve Sinell, SAMA Cory Bultema, SAMA 1590 Hwy 55, County Admin Center 8080 Mitchell Road 5005 Minnetonka Blvd Hastings, MN 55033 Eden Prairie, MN 55344 St. Louis Park, MN 55416 651.438.4216 Fax 651.438.4469 952.949.8510 952.924.2536 Fax 952.924.2170 Legislative Chair Sales Ratio Chair Weeklong Course Chair William Effertz, SAMA John Keefe, SAMA David Armstrong, SAMA PO Box 890, 630 Florence Ave 313 N Main St 88 South Park Avenue Owatonna, MN 55060 Center City, MN 55012 Le Center, MN 56057 507.444.7445 Fax 507.444.7446 651.213.8555 Fax 651.213.8551 507.357.8215 Fax 507.357.6375 Long Range Planning Chair Scholarship Chair Weeklong Course Coordinators William Effertz, SAMA Cheryl Wall, SAMA Bob Wilson, SAMA, CAE, ASA PO Box 890, 630 Florence Ave PO Box 167 4801 W 50th St Owatonna, MN 55060 Breckenridge, MN 56520 Edina, MN 55424 507.444.7445 Fax 507.444.7446 218.643.7162 Fax 218.643.7169 952.826.0426 Fax 952.826.0389 Tina Diedrich-VonEschen, SAMA 705 Courthouse Sq Room 37 St. Cloud, MN 56303 320.656.3690 Fax 320.656.3997 Fall 2012 | Equal Eyes 5 6 Equal Eyes | Fall 2012 Presidential Perspective Focusing on Education Written by Stephen Baker, SAMA Ramsey County Assessor MAAO President 2011-2012 This is already my last letter to my fellow MAAO Education Committee and appraisers would be allowed to testify in members as President. First, I want to Weeklong Course Committees, chaired tax court as experts. Yes we prevailed in thank everyone for their faith and trust by Bob Wilson and Dave Armstrong, are the end, and we obtained the revisions in making me your president for 2012. planning a new week long course that will to the statutory duties of an assessor that Secondly, I again want to plant the idea be offered in 2013. This course will focus allow us to continue to testify as experts that this may be the year for you to take on commercial property appraisal. It is in tax court. However, the level of the a more active role in MAAO activities. being written by Tom Reineke, MN DOR debate, and the tenor of the debate caught Participation can take many forms, and Property Tax Compliance Officer. many of us by surprise. I believe the I know from personal experience that lesson we must take from this experience the more you get involved in MAAO the Another topic: How much education is that we must be ever vigilant that our more rewarding your association with should be required of us by the Minnesota assessor licensing standards, training and MAAO will become.