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EQUALEYES Official Publication of the Minnesota Association of
Assessing Officers m n m a a o . o r g
find out what our new county assessors have in common
Top Home Trends 2014
There’s An App For That ... Stearns County gives details
Spring 2014 Volume 36 - Number 136
Effective andEfficientNegotiations
http://www.mnmaao.org
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2 Equal Eyes | Spring 2014
Fo W
Art i c l e to sugges t , l e t t er to the editor, or any other
correspondence for EQUAL EYES?
Send To:Equal Eyes
Managing Editor10 NW 2nd St. Room 240
Buffalo, MN [email protected]
EqualEyEs
spring 2014 Vol. 36 - No. 136
Official Publication of the Minnesota Association of Assessing
Officers
13There ’s An App For That
Top Home Trends 2014
35
Globa l AssessmentTrends : Ghana
26
C o l u m n sCommiss ione r ’s Commen ts . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Assesso r X . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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A Le t te r f r om the Ed i t o r . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . .35
D e p a r t m e n t s4 I n The Know6 I n te rna t i ona l I t
ems7 MAAP Upda te9 Out o f t he Pas t
12 Le t ’s Ge t Acqua in ted17 Tax Cou r t Abs t rac t
19 New SAMA & AMA Des ignees23 State Board of Assessors
Minutes29 Trans i t i ons
33 What ’s New on the Web
* 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.
On the Cover:The Mary Tyler Moore bronze statue located at 700
Nicollet Mall, Minneapolis. (Courtesy of Meet Minneapolis). The
iconic Mary Richards tossing her hat in the air is symbolic of
working women. In this issue we meet 4 working women - our newest
County Assessors. Ironically, The “Mary Tyler Moore” house is for
sale....see our Classif-Eyeds featured home.
Editor’s NoteWelcome Spring! It’s been a long, cold winter and I
hope this season finds you happy, healthy, and ready for review.
May this issue of Equal Eyes be as rewarding to you as the work
that goes into creating it. Jake, Jamie, Mike, Nancy, and
Solomon....thank you! You put your best foot forward and together
we make it happen. The true definition of teamwork.
Lori Thingvold, AMAEqual Eyes Managing Editor
32 Class i f -Eyeds10 Assesso r So f t Sk i l l s
mailto:editor%40mnmaao.org?subject=http://www.mnmaao.org
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3 Equal Eyes | Spring 2014
In
Executive Officers President Marvin Anderson, SAMA1st Vice
President Dan Whitman, SAMA2nd Vice President Nancy Wojcik,
SAMAFinancial Officer William Effertz, SAMAPast President John
Keefe, SAMA Regional Directors Region 1 Ryan Rasmusson, SAMARegion
2 Bridget Olson, SAMARegion 3 Daryl Moeller, SAMARegion 4 Mark
Peterson, SAMARegion 5 Lorna Sandvik, SAMARegion 6 Marc Iverson,
SAMARegion 7 Doug Walvatne, SAMARegion 8 James Haley, SAMARegion 9
Angela Johnson, SAMA
Committee Chairs Agricultural Jeanne Henderson, CMASCAMA and GIS
Randy Lahr, SAMAConference Coordinator Paul Knutson, SAMA,
RESEditorial James Haley, SAMAInformation Systems Kelly Baillet,
SAMALegislative William Effertz, SAMAMembership Coordinator Rebecca
Malmquist, SAMA, CAENominating and Procedures Michelle Moen,
SAMAOn-Line Administrator Lori Schwendemann, SAMAPVC Coordinator
Joy Kanne, AMARules and Resolutions Steve Sinell, SAMASales Ratio
Michael Thompson, SAMASecretary Thomas May, SAMA AASSilent Auction
Jane Grossinger, SAMASite Selection Luis Rosario, SAMAStrategic
Planning John Keefe, SAMASummer Seminar Coordinator Kim Jensen,
SAMA, CAETax Court / Valuations Joshua Hoogland, SAMA Treasurer
Reed Heidelberger, SAMA Educational Workgroups Assessor Standards
Michael Stalberger, SAMAAssessor Development Teresa Mitchell,
SAMACourse Management Tina Diedrich-Von Eschen, SAMACourse
Curriculum Bob Wilson, SAMA, CAEEducation Kim Jensen, SAMA,
CAEScholarship Joy Kanne, AMA
Lori Thingvold, AMAWright CountyEditor
Solomon Akanki, SAMACity of Brooklyn ParkCommittee Chair
VacancyContact Equal Eyes
Jake Pidde, AMACity of Plymouth
Michael Stalberger, SAMABlue Earth County
Jamie Freeman, SAMAClearwater County
Nancy Gunderson SAMAClay County
EDITORIALBOARD
MAAOLEADERShIP
?
mailto:marvin.anderson%40brooklynpark.org?subject=mailto:dan.whitman%40co.martin.mn.us?subject=mailto:nwojcik%40ci.brooklyn-center.mn.us?subject=mailto:william.effertz%40co.steele.mn.us?subject=mailto:jekeefe%40co.chisago.mn.us?subject=mailto:ryan.rasmusson%40co.freeborn.mn.us?subject=mailto:bolson%40co.nicollet.mn.us?subject=mailto:djmoell%40co.chisago.mn.us?subject=mailto:mark.peterson%40co.cass.mn.us?subject=mailto:lorna.sandvik%40marshallmn.com%09?subject=mailto:marc_l%40co.renville.mn.us?subject=mailto:dwalvatn%40co.ottertail.mn.us?subject=mailto:james.haley%40co.norman.mn.us?subject=mailto:ajohnson%40co.carver.mn.us?subject=mailto:Jeanne.Henderson%40co.sherburne.mn.us?subject=mailto:randy.lahr%40co.stearns.mn.us?subject=mailto:pknutson%40co.rice.mn.us?subject=mailto:james.haley%40co.norman.mn.us?subject=mailto:kelly.baillet%40co.dakota.mn.us?subject=mailto:william.effertz%40co.steele.mn.us?subject=mailto:rmalmquist%40eminnetonka.com?subject=mailto:michelle.moen%40co.isanti.mn.us?subject=mailto:lori.schwendemann%40lqpco.com?subject=mailto:joyk%40co.mower.mn.us?subject=mailto:ssinell%40edenprairie.org?subject=mailto:mthompson%40co.scott.mn.us?subject=mailto:tjmay19%40comcast.net?subject=mailto:jgrossinger%40ci.st-michael.mn.us?subject=mailto:luis.rosario%40co.ramsey.mn.us?subject=mailto:jekeefe%40co.chisago.mn.us?subject=mailto:kim.k.jensen%40co.hennepin.mn.us?subject=mailto:joshua.hoogland%40co.hennepin.mn.us?subject=mailto:reedh%40rea-aph.com?subject=mailto:michael.stalberger%40blueearthcountymn.gov?subject=mailto:teresa.mitchell%40co.dakota.mn.us?subject=mailto:tina.diedrich%40co.stearns.mn.us?subject=mailto:bwilson%40edinamn.gov?subject=mailto:kim.k.jensen%40co.hennepin.mn.us?subject=mailto:joyk%40co.mower.mn.us?subject=
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4 Equal Eyes | Spring 2014
In the Know
Summer issue deadline June 1, 2014
2014 Week-long courses at a glance
Assessment Laws and Procedures July 7-10, 2014 Best
Western-Kelly Inn, St Cloud
Residential Case Study Workshop July 16, 2014 Best Western-Kelly
Inn, St Cloud
Appraisal Principles July 21-24, 2014 Best Western-Kelly Inn, St
Cloud
Appraisal Procedures August 4-7, 2014 Best Western-Kelly Inn, St
Cloud
Basic Income Approach August 11-15, 2014 Best Western-Kelly Inn,
Plymouth
Mass Appraisal Basics August 25-29, 2014 Best Western-Kelly Inn,
St Cloud
IAAO 102 Income Approach to Valuation September 15-19, 2014 Best
Western-Kelly Inn, Plymouth Preparing for Minnesota Income Case
Study w/ optional exam September 29-30, 2014 Best Western-Kelly
Inn, Plymouth
Minnesota Assessment Administration October 6-9, 2014 Best
Western-Kelly Inn, Plymouth
Summer Seminars are coming May 21-22
http://www.mnmaao.org
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5 Equal Eyes | Spring 2014
Commissioner’s Comments
Written by Myron FransMinnesota Commissioner of Revenue
Warming Up For Spring Tax Appeal Season
Spring in Minnesota means many things: Baseball season has
arrived. The legisla-tive session is under way. Real Estate
mar-kets are coming out of their typical winter slumber. For
assessors and other property tax officials, spring means it is time
for the annual “property tax appeal season.”
In recent years, market values for most properties in Minnesota
dropped, and the number of appeals to Local and County Appeal and
Equalization Boards – LBAEs and CBAEs – also decreased. For
example, local and county officials heard 14,858 ap-peals for 2010
assessments, compared to 13,344 appeals for 2011 and 10,064 for
2012. (This includes appeals heard at local Open Book
meetings.)
With market values now showing improve-ments in some areas and
property types, it remains to be seen if the number of appeals will
now increase, or if property owners will instead view the rising
values as a sign that our economy continues to improve.
2013 Property Values
Market values for agricultural land re-mained generally stronger
than for other property types. And in 2013, values for class 2a
agricultural properties and class 2b rural vacant land rose nearly
28 percent, ac-cording to our most recent Property Values and
Assessment Practices Report.
In comparison, residential homestead prop-erty dropped 0.33
percent last year, while commercial/industrial property increased a
modest 0.84 percent. These statewide per-centages are a useful
barometer of markets in the state, though numbers for specific
property types vary in different areas of the state, or even
different areas of your own jurisdiction.
Based on sales ratio numbers from this report, the quality of
assessments across Minnesota stayed relatively consistent last
year.
Our Property Tax Division works closely with assessors to
identify areas of concern to help avoid State Board Orders. This
helps maintain consistency of assessment statewide, and may help
keep down the number of appeals by property owners.
Importance of Training
Training – not only for assessors, but also for local and county
appeal board members – is another way we work to ensure a uni-form
tax system. When taxpayers disagree with their property valuation
and assess-ments, we provide them a chance to appeal, wherever they
are in Minnesota.
Educating LBAE and CBAE board mem-bers is an important way to
make sure those appeal rights are upheld and to prevent mis-takes.
In recent years, we combined these courses and hope to provide this
training online in the next two years, making it easier than ever
to meet the board training requirements in state law.
As you know, all city, town, and county BAE meetings must
include at least one voting member who has taken the depart-ment’s
course in the last four years. All boards must certify by Dec. 1
that they met the requirement and had a quorum at their meetings
for the year.
Members are trained so that they under-stand the importance of
an equal assess-ment system, their role within that system, and how
the valuation and classification process is affected by
appeals.
Last year, we trained 1,633 local and county board members who
attended one of the 53 training sessions we offered. This included
six “catch-up” sessions for boards that met the training
requirement as of Dec. 1 but lost their trained member due to
township elections, retirements, etc.
While assessors are not voting BAE mem-bers, you serve as an
expert advisor to the board. In that capacity, we rely on you to
support the board training requirements and other obligations.
We also rely on you to notify us if a BAE makes inappropriate
changes when hearing an appeal – such as exempting a property from
tax or granting a special program like Green Acres, neither of
which the law al-lows them to do.
To help support your work with the boards, we are going to
include BAE information in our upcoming PACE course. We have
scheduled three PACE sessions this year and plan to offer another
four sessions dur-ing the current training cycle (which ends June
30, 2016). For details, go to www.revenue.state.mn.us and type PACE
in the Search box.
The Legislature continues its oversight of training and
education for property tax of-ficials, and it recognizes local and
county BAEs as an important part of the system. And we appreciate
the support assessors provide to these boards during the property
tax appeals season.
http://www.revenue.state.mn.ushttp://www.revenue.state.mn.us
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6 Equal Eyes | Spring 2014
Written by Tom May, SAMA, AASMinnesota Chapter IAAO
Representative
International Items
Key reasons to become an IAAO member
Education: Cost effective education programs help you meet the
challenges of an increasingly complex career. IAAO offers a range
of educational opportunities for the beginner to seasoned
professional. Textbooks are known for their depth and quality of
information.
P r o f e s s i o n a l D e s i g n a t i o n s : Receive
certification that recognizes professionalism, and competency in
matters regarding property appraisal and assessment for property
tax purposes.
Peer Networking: Meet other assessment professionals to share
common ideas, concerns and interests. Tap the IAAO brain trust with
IAAO’s new on-line networking forum AssessorNET. Share and receive
ideas at conferences and seminars. Locate other members through
Member Look-Up.
Publications: Fair & Equitable and Journal of Property Tax
Administration IAAO’s monthly and quarterly publications bring you
up-to-the-minute perspectives and research on today’s assessment
issues.
Library Services: Access to a research library featuring 10,000
volumes of literature and over 600 periodicals.
Members-only Access and Discounts: Receive special rates on
publications, text books, technical standards, seminars, and
conference registration. Utilize special sections and resources on
the IAAO Website including access to the library through memberlink
and the Glossary for Property Appraisal and Assessment.
Leadership Opportunities: Become an author in one of IAAO’s
publications. Help shape industry policies by volunteering for a
committee, or consider running for the IAAO Executive Board.
News and Information
Greetings IAAO members. It is a busy time at IAAO and membership
has never had as many benefits. The ½ price mem-bership incentive
is still being offered and it’s a great way to test drive the
benefits of IAAO. The library and research available to members is
worth the price of member-ship alone, not to mention the “Fair and
Eq-uitable” publications. For membership in-formation please
contact myself, Rebecca Malmquist or Stephen Baker.
The IAAO had a landslide of new designa-tion candidates in 2013.
Due to the change in the designation requirements starting Jan 1,
2014 and the IAAO decision to waive application fees for
applications received by Dec. 31, 2013, there were about 850 new
designee candidates for 2013. This is great news and the new
candidates have 5 years to complete all of their requirements.
There will be a lot of IAAO educational opportunities in the next 5
years.
The IAAO Executive Board met in San Antonio, Texas on Jan. 17 –
18, 2014 and swore in the new leadership and executive board
members. I want to thank all Min-nesota members for your support in
making me one of the new executive board mem-bers. I did see the
results and Minnesota had a 64% voter turnout, while Iowa had 80%.
I feel that in the next election Min-nesota should do all we can to
pass Iowa as the leading state for voter turnout. This will be a
challenge, but with all your help we can make it happen.
The IAAO Executive Board also met Feb. 7 – 8, 2014 in Kansas
City, Mo. The Board met solely to concentrate on strategic
plan-ning and education. The meeting was very timely with all the
new designation candi-dates needing education with timely and
ef-ficient availability.
The IAAO will hold its bi annual Leader-ship Days on Mar. 7 – 8,
2014 in Kansas
City, Mo. This is a time when committees and leadership come
together and accom-plish a tremendous amount of work to keep IAAO’s
mission moving forward. A lot of the benefits that all IAAO members
enjoy are formulated and put into action at Lead-ership Days.
Rebecca Malmquist is attend-ing Leadership Days, so if you have any
questions, please contact Rebecca.
IAAO presented two great webinars this year. The first on Feb.
19 was “The Elu-sive Overall CAP Rate” presented by Peter Korpacz,
and the second was “Evaluating the Costs of Litigation” on Mar. 12.
Please consult the IAAO website on a regular ba-sis to find the
upcoming webinars being offered. The webinars are affordable,
con-venient, and packed with current trending information.
IAAO has just released the 2013 staffing survey prepared by the
research committee. It has a lot of great information and staffing
statistics from around the assessment com-munity. This was a major
effort and “thank you” to all of you who participated by an-swering
the questionnaire.
Congratulations to Stephen Baker, who has been appointed to the
IAAO budget com-mittee for 2014. You all know that Stephen is a
deep thinker and a numbers guy so the fit is perfect.
Please remember that the 2014 IAAO an-nual conference this year
is in Sacramento, California. It will be held on August 24 – 27 and
will be filled with education, net-working and social events.
Remember to put it on your calendar, register and make your hotel
reservation. Hope to see you there.
Hope you have a great spring and the as-sessment gods are kind.
Also, please say an extra prayer for Greg Kramber’s recov-ery.
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7 Equal Eyes | Spring 2014
Written by Janet Kaschmitter Stearns County MAAP President
2013-2014
MAAP ACTIVITIES
The organization meets twice a year, in August, for a two-day
educational workshop and again in December for the Winter Business
meeting. The annual membership fee of $10.00 includes a semi-annual
publication called the “Communicator” that informs members of
meetings and other assessing news.
MAAP PURPOSEArticle II – MAAP By-Laws
“The purpose and objective of this organization shall be to
further the work experience and knowledge of assessment personnel
through education, communication and participation.”
NEED MORE INFORMATION?
Any member of the MAAP Executive Board would be more than happy
to answer any questions you might have.
Janet Kaschmitter, President 2013-2014Stearns County (320)
[email protected]
Judy Liddell, Vice President 2013-2014Morrison County (320)
[email protected]
Jodi Kohn, Secretary/Treasurer 2013-2015City of Maple Grove
(763) [email protected]
Danielle Lee, Board Member 2013-2015Wright County (763)
[email protected]
Mitzi Wicklund, Past President 2012-2013City of Edina (952)
[email protected]
WCMAP HISTORY
WCMAP was started in 1975 by former Kandiyohi County Assessor
Chet Johnson who felt a need for office personnel to meet and
discuss similar problems and to serve as a support group. This
philosophy continues today with the Summer Workshop as an
opportunity to learn about tax law changes along with other
educational and professional development topics and provides an
opportunity to network with other assessment personnel. Workshop
course content is annually submitted to the State Board of
Assessors for approval of 10 CEh’s for members maintaining a State
Assessor’s designation.
MAAP
The group has evolved over the years to include many members
from all parts of the state, and in 2003 it was decided to update
the name of the organization to MAAP (Minnesota Association of
Assessment Personnel).
mailto:[email protected]:[email protected]:[email protected]:[email protected]:[email protected]
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8 Equal Eyes | Spring 2014
MAAP
APPLICATION
DATE: E-MAIL ADDRESS: NAME: EMPLOYER: WORK PHONE: WORK ADDRESS:
( ) FAX NUMBER: ( ) POSITION: Number of years experience in the
assessing field: Are you attending or have attended assessing
classes: Are you currently Certified?
Join Us Today! Certified Specialist? Accredited? Sr. Accredited?
Tell us about yourself: Special interests or hobbies?
Membership dues are $10.00. Please make checks payable to
“MAAP”. Return completed Membership form with dues to:
Jodi Kohn
c/o City of Maple Grove Assessor’s Office P.O. Box 118
Maple Grove, MN 55311-6180
1180
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9 Equal Eyes | Spring 2014
services.
30 Years Ago – 1984
• The Editorial Committee inter-viewed candidates for a new
Equal Eyes Editor to replace retir-ing Editor Doug Holt. The board
interviewed four candidates for the position and selected Louise
Leoni, City of Ely Assessor.
• Melvin Baughman, Forest Re-sources Extension Specialist,
Uni-versity of Minnesota, hinted that aerial photography may be
useful to assessors. Mr. Baughman tied the use of aerial
photography to the valuation of timber lands.
45 Years Ago – 1969
• Carl Christensen, City of Bloom-ington Assessor, was elected
to a two year term on the IAAO Ex-ecutive Board at the IAAO
Con-ference in St. Louis. At the time, Carl was the 2nd Minnesotan
to be elected to this position.
50 Years Ago – 1964
• MAAO Secretary Jerome Skeim expressed frustration in the
re-lease of the new personal property schedules. The project was
cursed from the beginning: getting the punched paper proved to be
the first troubles.
• New Ottertail County Deputy As-sessor Eugene Davenport left a
520 acre grain and dairy farm to devote his full time on assessment
work. Mr. Davenport was opti-mistic in his new endeavor, saying “I
am sure that all tax problems cannot be solved by understand-ing or
friendship, but if that will help in eighty per cent of the cases
it will give me more time to deal with the twenty per cent”.
Out of the Past
Written by James Haley, SAMANorman County
5 Years Ago – 2009
• In the wake of the Minnesota Su-preme Court decision in Under
the Rainbow Child Care Center vs. County of Goodhue, a number of
state nonprofits expressed concern that many previously exempted
groups would suddenly be required to pay property tax.
• Bill Davy, Hennepin County retires after 35 years of service
& Judy Remer, City of Bloomington retires after 24 years of
service.
• Kyle holmes, Carlton County was introduced as Region 4
director. One of his main goals included en-suring that no one from
his region received the Minnesota Cup while he was director.
10 Years Ago – 2004
• Ag Specialist Mark Larson, Kana-bec County, explained that a
dairy cow provided $13,737 of economic activity. This was an 18%
increase from 1993.
• The City of Minneapolis was un-dergoing signification tax
burden shifts. City Assessor Scott Renne explained that all
residential prop-erty types, including apartments were “hot”. The
district with the highest appreciation was Calhoun Isles, which
experienced a 128% growth rate over the previous 10 years.
15 Years Ago – 1999
• Jeff Johnson, Stearns County, ex-plained that many farmers are
de-ciding to rent their cropland and find a job off the farm
because of the poor outlook for agriculture.
• Minnesota Legislators were polled to find out where they get
most of their information. The number 1 source: Their own personal
experi-
ence, with 75% stating they use this “often”. Last on this list:
Lobby-ists, with 25%.
20 Years Ago – 1994
• A formula for computing your own property taxes was offered.
That scientific formula was (Mkt. val-ue of your home x 1/Mkt.
value of house next door) / (number of potholes in your street plus
tim-ber value of trees on property) x (proximity to nearest walleye
lake) x number of hours spent watching Vikings in 1990.
• Pat Reale, Adams County Colorado Assessor was allowed to keep
his job after refusing to take his state-required licensing exam. A
district judge ruled that no compelling public interest was being
served in forcing Reale, a 27 year veteran, to pass his exam.
• Region 9 was concerned about too much state control regarding
the re-quests made by the Department of Revenue for data through
abstracts.
25 Years Ago – 1989
• Region 7 was planning a joint re-tirement party for Dan
Franklin, Bob Moritz, and Les Koopman.
• Skyrocketing enrollment at St. Cloud State University created
a new housing boom in St. Cloud’s south side. In the previous two
years, 56 student apartment com-plexes with nearly 2400 bedrooms
were constructed
• Jeffery Spelman, explained the role of the “Tax Agent”. A tax
agent represents ad valorem taxpayers in regard to their
assessments and serves as an advocate for taxpayers. A horror story
was told of a nation-ally known appraisal firm bombard-ing local
commercial property own-ers with a mailer advertising their
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10 Equal Eyes | Spring 2014
Super Soft Skills For Assessors
Researched and Written by Solomon Akanki, SAMACity of Brooklyn
Park
Editorial Committee Member
Effective and Efficient Negotiations
Negotiation is a method by which people settle differences. It
is a process by which compromise or agreement is reached while
avoiding argument. In any disagreement, individuals understandably
aim to achieve the best possible outcome for their position (or
perhaps an organization they represent). However, the principles of
fairness, seeking mutual benefit and maintaining a relationship are
the keys to a successful outcome.It is inevitable that, from
time-to-time, conflict and disagreement will arise as the differing
needs, wants, aims and beliefs of people are brought together.
Without negotiation, such conflicts may lead to argument and
resentment resulting in one or all of the parties feeling
dissatisfied. The point of negotiation is to try to reach
agreements without causing future barriers to communications.Over
the years I have found out that the person with the most pertinent
information usually does better during negotiations. As assessors
we need to learn as much as possible about the subject property,
comparable properties, the market, market trends, valuation trends,
etcetera. We need to be reading all market reports related to the
year of assessment and creating spreadsheets for pertinent
information from those reports. We need to have complete and up to
date data on every property in our jurisdiction. We need to have
access to the latest books on valuing the various property types
easily obtainable from the appraisal institute. We need to
subscribe to third party
providers of on-line real estate information (sales, listings,
cap rates, etcetera). In an appeal situation especially a tax court
appeal situation the person with the most pertinent information is
more effective and efficient during negotiations. Before I move on
I will say a few things about our ACE (Assessor Commercial
Exchange). ACE is useless if jurisdictions are not entering sales
information. It is also useless if we do not exhaust all possible
options to obtaining substantive pertinent information on each
sale. What do I mean by this? I mean calling every party to the
transaction until we get all the information we need. Depending on
the situation every party may include the buyer, seller, buyer’s
attorney, seller’s attorney, buyer’s broker and seller’s broker.
Also to ensure that we have access to all pertinent information, we
need to start thinking of a way to create a secured site just like
ACE to scan and upload proprietary documents. Uploading documents
like lease agreements or rent rolls and income and expense
statements to a secured site that all assessors have access to will
ensure more effective and efficient negotiations. Today we waste
many hours and days trying to obtain such confidential information
from fellow assessors. We are not just wasting time we are also
wasting energy. I have even heard that some assessors are not
willing to share these documents! Quite strange! As assessors, we
are already experts at handling proprietary information so I don’t
see why that should be a challenge. As a group we are certainly not
maximizing the
utility of the lease agreements or rent rolls and income and
expense statements in the hands of so many assessors. We have to
find a solution to this challenging situation as soon as
possible.We never want to let negotiations become too tense so we
should always keep it light. We should always feel free to smile
and inject some humor in the conversation. Lightening up the mood
can ingratiate us with our opponent while also conveying our
negotiating strength. If we do not appear to be taking the
negotiation extremely seriously, the property owner, attorney or
tax representative may conclude that we are ready to move on. Yes
we are ready to move on because we have completed extensive
research and analysis and therefore we have substantive compelling
evidence that supports our value position. The more easily and
happily we can walk away from a negotiation, the greater our
capacity to affect its outcome (Roger Fisher and William Ury,
1991). Harvard Business School and Wharton Business School
researchers have found out that most negotiators act and react
based on what the other side does. The bad news is that such
responses are often based on a misinterpretation of the other
side’s motives and intentions. The good news is that we can lead
the way by negotiating in a principled and constructive fashion,
and the other party will usually respond kindly. This does not mean
that we should try to appease the other side, but, instead,
negotiate in a deliberate and strategic fashion, rather than
Life is full of negotiations, big and small. We negotiate for
raises, we negotiate with property owners and property tax
representatives over market values, and we negotiate for more
staff, the best projects, and flex time. Since negotiations are
part of our daily duties I decided to research the super soft skill
called “effective and efficient negotiations”. This research was an
extremely rewarding journey; it enriched my mind, built my
character and broadened my perspective. Also it added to the
insights and perspectives gained from the research that produced
the winter edition on conflict management. Effective and efficient
negotiation as a super soft skill compliments the super soft skill
of conflict management.
-
11 Equal Eyes | Spring 2014
simply react. People tend to be matchers and follow the norm of
reciprocity, responding in kind to how we treat them; if we want to
be trusted, we must first offer it (Grant & Galinsky,
2013)There are four insidious advantage killers we need to learn to
recognize in order to ensure effective and efficient negotiations.
These include being formal, spilling the beans, tricking them into
closing and talking loud, fast and high. Some people use formal
address ostensibly as a sign of courtesy, but it has a way of
making the other party seem aloof, even slightly superior. The
other party will interpret this as insecurity. Calling someone
“Mr.” after he’s already given you his first name, for example,
takes you down a notch in the power hierarchy, even if you meant it
respectfully. Spilling the beans is disclosing too much information
prematurely and talking too much. The winner in negotiations lets
the other party talk more and answers questions with questions —
who, what,
when, where, why or how. Tricking them into closing is trying to
get the other party to agree with us prematurely. This is a
behavior that shows need more quickly and decisively and
catastrophically than any other behavior. We can’t force a
decision. I have discovered that when I am negotiating correctly,
the other party invites me to close. Talking loud, fast and high is
another advantage killer. When emotions run hot and heavy in
negotiations, speaking too loudly, too quickly and in a
high-pitched voice is a sure sign of need. While needy negotiators
raise their voices, negotiators who simply “want” lower
theirs.Finally, we should always do a postmortem on every
negotiation, asking ourselves what worked and what we would do
differently next time. Continuous improvement is the key to success
in life. Also our leaders need to change their mind-set.
Negotiation is not simply about being skilled in the moment at the
table.
EE
It’s a business process, not an event. Our leaders must make
sure all assessors have access to the training, tools and
information available to private sector appraisers. I don’t want to
say too much about that now because that is another topic for the
future but permit me to say this - ensuring our offices have enough
staff, with world class training, world class tools, world class
pay and all pertinent information requires our city assessors,
county assessors and directors of assessing to be able to negotiate
effectively and efficiently in all situations. Management function
techniques will never be complete without managers and assessors
being able to negotiate effectively and efficiently. Every
organization runs well based on the skills of all employees.
Effective and efficient negotiations may require more time, effort
and resources up front, but they generally shorten the total
negotiation time and generate better results more quickly.
Assessor Soft Skills, continued
________________________________________________________________________________
EE
It’s not too late....Register for Summer Seminars
May 22-23, St. Cloud Holiday Inn
Earn 8 CEH’s for attending
Educational Opportunities:
Reviewing Residential Appraisal Reports MN Residential Form
Report Residential Construction - From Measuring to Describing
Introduction to Agricultural Assessment Income Capitalization using
a GRM and a Direct Cap Rate Sales Verification: There is No Such
Thing as a Bad Sale The Valuation of Apartment Properties Exemption
101 - Start to Finish MN Residential Form Report - Hands On
Business Writing for Assessors Living on the Lake The Who, What,
When, Where, Why, and How of Disaster Assessment It’s a Mobile
World
please register by May 9th
-
12 Equal Eyes | Spring 2014
Let’s Get Acquainted
Researched and Written by Jamie Freeman, SAMAClearwater
County
Editorial Committee Member
Meet the New County Assessors
Bonnie CrosbyBonnie has been the Chippewa County Assessor for
about 6 months now. She started out in the Assessor’s office as the
Office Manager from 2001-2005 and then advanced to the Deputy
Assessor 2005-2013.Bonnie didn’t start her career as an assessor.
Rather, she started out working part-time at one of the local
schools. The school schedule worked out great for Bonnie as she was
able to work when her children were attending school and she was
able to be home with them on their days off. Later Bonnie decided
to further her education and attended the 2 year Administrative
Assistant program at Minnesota West Community & Technical
College in Granite Falls, earning her A.A.S degree in May of 2001.
The non-traditional student was a good fit for Bonnie; she found
the classes
and the learning process much more rewarding compared to high
school.As Bonnie was wrapping up this chapter in her life, the
position of Office Manager opened up at the Chippewa County
Assessor’s office. One month before graduation, Bonnie was
delighted to be hired as she was in the market for an office job.
She considered herself very fortunate to have employment secured
before her last semester was finished.Not knowing where this job
would lead, Bonnie started working for Chippewa County only two
days after her graduation ceremony. Although both her father and
father-in-law questioned Bonnie’s desire to become an assessor, her
career has grown from that of Office Manager to Deputy Assessor and
now to the Chippewa County Assessor. Bonnie has been a member of
the Minnesota Association of Assessing Officers for the last 5
years, although she still considers herself pretty new to MAAO
since the 2013 Fall Conference was the first event she has
attended. She did meet many of her fellow assessors and she’s
looking forward to Summer Seminars in May. The Chippewa County
Assessor’s Office consists of the County Assessor, a Senior Deputy
Assessor/Appraiser, a Deputy Assessor/Appraiser and an Assessment
Technician. Additionally, they’re in the process of hiring a new
Assessment Technician. Ten Local Assessors are responsible for
fifteen townships and three cities.
Bonnie has three children: Joshua, Ryan and Bethany. Joshua and
his wife Sarah have blessed Bonnie with a beautiful granddaughter,
Camryn, who will be seven in March. Ryan and his wife Chelsie were
just married last July. Their blessings to Bonnie are Abby, a
chocolate lab, and Maci, a golden cocker spaniel. They are spoiled
just like grandchildren, so they are affectionately called
“granddoggers”. Bethany is Bonnie’s youngest, and her significant
other is Matthew. Bethany has recently graduated from college, and
it’s anyone’s guess where life’s path will take her. Bonnie doesn’t
have much time for hobbies right now, but she does enjoy spending
time with her family, going camping, having bonfires and spending
time at the neighboring rivers. When she has time, she also likes
reading and working puzzles with her granddaughter. She was born
and raised in Chippewa County. Even though she loves the area and
hopes to grow old there, she would like to travel a little more and
possibly spend her winters somewhere warmer. Maybe in
retirement???Unusual parcels just seem to be a part of the job. One
day Bonnie arrived at a farm site with more than their share of
cats and chickens. When she got out of her car, the cats started
coming toward her; they seemed to be coming out of every nook and
cranny. Chickens everywhere and more than a hundred cats seemed a
little creepy, especially when some of the cats
“Define success on your own terms, achieve it by your own rules,
and build a life you’re proud to live.” – Anne Sweeney (President
of Walt Disney)
Within the last 6 months there has been a changing of the guard
in Minnesota. As four County Assessors have retired, four very
talented women have stepped up as their successors. The newly
appointed Assessors are: Bonnie Crosby, Chippewa County Assessor;
Terrie Johnson, Mahnomen County Assessor; Teresa Mitchell, Dakota
County Assessor; and Valora Svor, Kandiyohi County Assessor.As you
read through this article, you will notice a similarity among these
four Assessors. These women share a strong profile; they bring
distinct character and motivational strengths to their jobs. They
are driven, assertive, focused, and have the vision to make their
office run efficiently. They are leaders in every sense of the
word.
Bonnie Crosby
-
13 Equal Eyes | Spring 2014
Let’s Get Acquainted, continued
tried climbing up her leg. It didn’t take her long to get back
into the car. Guess there’s no chance of Bonnie turning into a
crazy old cat lady.The one thing that she really enjoys about her
job is the variety that every day brings. She finds it satisfying
to explain the process of assessing property to taxpayers,
especially when they come in a little upset and they leave
understanding what we do, sometimes with a smile on their face.
Bonnie understands that there is much to learn as time goes on.
She’s looking forward to meeting more assessors from around the
state and listening to their ideas, thoughts and concerns. It’s
been a good thirteen years so far, and Bonnie’s looking forward to
the upcoming years as the County Assessor.
______________________
Terrie Johnson Terrie Johnson is the newly appointed County
Assessor for Mahnomen County. She has held this position since
November 1, 2013. Prior to this, she was the Assessment Clerk for
the City of East Grand Forks from 1985 to 1990, and an Appraiser
for Polk County from 1990 to 2013.Terrie originally entered the
assessment field when she applied for the clerk position in the
East Grand Forks Assessor’s office. After working in the office for
a while, she started taking assessment classes and worked towards a
SAMA license. Additionally, she has been a member of MAAO for
fourteen years. Mahnomen County, located in the northwestern part
of the state, consists of three cities and sixteen townships, with
the city of Mahnomen as the county seat. What I find interesting
about Mahnomen County is that the entire county is part of
the White Earth Indian Reservation. In fact, it is the only
county in Minnesota that lies entirely within an Indian
reservation. Also, Mahnomen has a championship football team, the
Mahnomen Indians. Their football team has made thirteen appearances
in the state title game, which is more than any other school in
Minnesota history.The Mahnomen County Assessor’s office is made up
of the County Assessor, the Deputy Assessor, a part time clerk, and
one local appraiser. Mahnomen County, like Chippewa County, is also
in the process of hiring additional staff. Terrie has been married
to her husband Gerald for 5 years. When Terrie’s at the office,
Gerald is busy farming on their ranch in rural Mahnomen County.
They love to travel and have taken many great trips together. They
also have a large vegetable garden and lots of flowers on the farm
where Terrie works on keeping them beautiful. Terrie and Gerald are
also to be commended as they were the recipients of the 2012 award
for Outstanding Conservationists in Mahnomen County. This award
recognizes individuals, conservation organizations, and others for
outstanding accomplishments with implementing conservation
practices and improving Minnesota’s natural resources. A wonderful
accomplishment for the Johnsons. In addition to hiring a full time
staff appraiser, Terrie’s future plans for the office are to
complete the process of entering all of their records in the CAMA
system. What she finds to be the most satisfying aspect of her job
is the ever-changing assessment world. It is always interesting and
challenging. There are always new things to learn and ways to
improve. The one thing she considers to be more of a challenge is
personal safety when viewing properties. There are many negative
situations that an appraiser could encounter when doing field work.
Terrie believes that as a profession, we need to pay more attention
to this issue. _______________________
Teresa MitchellTeresa Mitchell has 2 months under her belt as
the new Dakota County Assessor. Teresa has literally worked her way
up through the ranks within the Assessor’s office. She started out
as a part time clerk 1988 to 1990, full time clerk 1990 to 1992,
Appraiser 1992 to 1996, Senior Appraiser 1996 to 1999, Residential
Manager 1999 to 2008, Chief Deputy 2008 to 2013 and now the County
Assessor. Teresa got into the assessment field when she applied for
a “work-release” program in High School to earn H.S. credit. She
jokes that if you had told her then that assessing would be the
only “real job” she would ever have, she may have taken a study
hall instead!Dakota County is much larger than the county I work
in. There is a total of 35 staff (no local assessors) with 156,000
parcels. Before former County Assessor Bill Peterson retired in
October 2013, the 4 Dakota County Assessing management staff of
Bill, Gloria Pinke, Scott Lyons and Teresa had 125 years of
combined experience in the same county department. That’s
impressive!Teresa has been a member of MAAO for 20 years and a
member of IAAO for 18 years. She has been a MAAO Information
Systems Committee member and Chair, MAAO Chair of the Assessor
Development Committee, a Workshop Instructor, the Board of Assessor
Form Report Grading Chair, and an IAAO Professional Development
Advisor. Teresa has been married to her husband Dan for 17 years.
They have two children, Wade 13 and Rebecca 10. They enjoy boating
on the Mississippi and St. Croix Rivers and BWCA wilderness
camping. She plays on volleyball leagues on both hard court and
sand, golfs irregularly (time and skill required!), and also likes
grading
Terrie Johnson
Teresa Mitchell
-
14 Equal Eyes | Spring 2014
form reports. An interesting fact about Teresa is that she comes
from a very large extended family. Not your average large family,
the Bauer family is so large that they are attempting to break the
Guinness world record for the largest family reunion. In 2000,
about 1700 people got together at their last event. This wasn’t
large enough though, because apparently the current world record is
held by the Lilly Family of Flat Top, W.Va. which gathered 2,585
people for its reunion back in August 2009. The Bauer family is
hoping to break the record in 2015 as they gather for their family
reunion in Hastings. We wish them the best of luck!! When asked
about the most satisfying aspect of the job, she stated that the
last several years have been spent successfully accomplishing what
seems like an enormous task. They recently replaced their entire
Real Estate Management System – CAMA to Taxation and everything in
between. She described it as a long grueling process and they are
still not quite finished. So many knowledgeable, talented and
dedicated staff came together and made it possible and successful
even amidst struggles and challenges. It was rewarding for Teresa
to be part of the process. The biggest challenge she feels in the
assessment field is meeting mandated and statutory requirements
that come each year with existing or shrinking human and financial
resources. Every legislative change or mandate, however small it
may seem, demands resources to meet and/or program into our
systems. As resources shrink and mandates grow, even our essential
services are taxed to the point that the use of technology and
process improvements cannot compensate. Teresa plans to become
proficient in addressing all the demands of the assessor position
in Dakota County and continuing to contribute to the prosperity of
our assessing organizations MAAO and IAAO. Her future plans as the
County Assessor include creating a rewarding and innovative
environment for retaining and growing a skilled and dedicated team
of assessors and associates. Leveraging technology to make our
difficult jobs more efficient and achievable is a model she plans
on continuing to foster in the future. ________________________
The newly appointed Kandiyohi County Assessor is Val Svor. Val
actually got her start from completing the education needed for an
Appraiser’s license. It was then that she responded to an ad for a
position in Carver County (Thanks Angie!). After being a Staff
Appraiser from 2003 to 2005 for Carver County she was hired as an
Assessor II from 2005 to 2013 at Kandiyohi County. She has held the
position of Kandiyohi County Assessor for about 4 months. Val says
that she has an awesome staff. There is one Assessment Technician
and five Staff Assessors. Many are fairly new and are very willing
to learn and grow with their department and in the assessing field.
The staff with more experience has been excellent mentors, willing
to share their knowledge. Experience in the office ranges from 4
months to 9 years. Additionally, there are four local assessors in
Kandiyohi County. Val has been a member of MAAO since 2006 and she
has served on the Education Committee. Val and her husband David
have been married for 33 years. They have two children, Joe 29 and
Jennifer 26, and two grandchildren, Brooklyn, 3½, and Jordan, 5.
They enjoy spending time together at their cabin in Glenwood, MN.As
far as memorable moments on the job go, she once found herself in a
situation when she pulled into a rural residence. After parking her
vehicle she saw a rather large dog on a log chain, but felt he
wasn’t within striking distance. Apparently Val misjudged the
length of his chain and he was not going
Let’s Get Acquainted, continued
to allow her to get back into the vehicle. All ended well -
after several attempts to distract him, Val was able to return to
her vehicle without being his lunch! See him in 5 …… doggy
treat!Val’s most satisfying aspect of her job is when property
owners thank her for doing a good job, even when they didn’t get
the answer they wanted. She feels the biggest challenge of the
assessment field is Minnesota’s weather. She states that we all
have so many parcels to visit, and as you all know, our weather
makes a point of making this as difficult as possible!When asked if
she could change anything in the property tax system, she states
she is too new in her position to say much. Although, I’m sure she
will have plenty of ideas in the future as she plans to keep
working in the assessment field for a long time. So there you have
it, everything you wanted to know about our newest Assessors. With
their extensive experience and dedication to their careers, I can’t
help but think how fortunate Minnesota is to have these women
working in the assessment field. Congratulations
Ladies!
WishingEach of You
ASuccessful
CareerAs
CountyAssessor
EE
Valora Svor
Valora Svor
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15 Equal Eyes | Spring 2014
we were using field card folders, gathering data in the field,
and taking photos of the property. From this, we brainstormed ways
to do these things with a mobile device.The process of
brainstorming a workflow was more difficult than we first thought,
as appraisers have a wide variety of expectations for a mobile
device. With regard to this, choosing a mobile device was also
difficult, as there are all shapes, sizes, and varieties out in the
market. The first major consideration was the operating system of
the tablets in question. Currently, Apple offers iPads with the IOS
operating system, and numerous venders offer both Android (Google)
and Windows (Microsoft) tablets in multiple sizes and capabilities.
Also important was the size and weight of the device – we needed
something relatively small and light, but also with the durability
and readability to be practical for use in the field. While iPads
come in two sizes, Android and Windows devices come in numerous
sizes ranging from 7 to over 15 inches. At our time of purchase,
our primary concern was keeping costs down, andApple’s iPad offered
the best way to quickly and cost-effectively get out in the field.
The iPad was the dominant tablet on the market, offering the best
price for battery life, weight, and choice
Over the past 9 months, the Stearns County Assessor’s Office in
conjunction with our GIS department has been piloting a project to
use mobile devices in the field. As we talked with other counties,
we have seen increasing interest in the use of mobile devices in
the assessment process. Counties are looking at using this
technology to streamline practices, increase productivity and
accuracy, and eliminate paper. In addition, the ability to pair
CAMA data with GIS and mapping data allows appraisers to more
easily locate equalization issues and visually compare aerials of
various properties. As technology in the mobile arena continues to
progress rapidly, new uses for these devices present opportunities
that previously were not possible.
Getting StartedInitially, our goal at Stearns County was simply
to get out in the field with a mobile device with as little change
as possible to the workflow in the office. Change is difficult, so
we hoped that the more we could initially keep the same, the better
the project would eventually be received. In addition, we wanted to
incur as little expense as possible. We knew that some amazing
software exists that could be catered to do what we need but having
a vendor customize software can get very expensive. Instead, we
looked at how
of accessories. Except in extreme cold conditions, iPads give us
7 to 8 hours of battery life in the field, with car changers making
them last even longer. After equipping them with cases and screen
protectors, we have not had any issues with durability. Looking at
the market today, the iPad still seems to be the tablet of choice
for our particular workflow, but the competition is closing in
rapidly. Since we knew that our needs may change in the future, our
process works well on the iPad but can be adapted to work with
numerous devices, which made the initial choice of device somewhat
less critical.
The AppsFirst, our use of the iPad is based on two applications:
a PDF editor and a GIS-based mapping app. After trying out several
PDF editing apps, we settled on PDF Expert ($10) by Readdle. It
comes with advanced PDF annotation and editing capabilities and is
simple to use. Over the course of our project, we have used two
main GIS/mapping applications: ArcGIS and Collector for ArcGIS
(both free) by ESRI. As I will explain below, we started out with
the basic ArcGIS app, but we are moving towards using the
Collector, and it will likely be our GIS/mapping app going
forward.
There’s An App
For That...
Written by Markus Yager, CMAStearns County
Feature
-
16 Equal Eyes | Spring 2014
The ProcessBecause of the use of the PDF editor and mapping apps
on the iPad, our current process effectively has two elements.
First, our use of PDF field cards begins as it did when we used
paper copies – we print the cards. However, instead a selecting the
usual printer, we use what is known as a “PDF printer,” which is
effectively a program that acts as a printer and saves a digital
copy of whatever would normally have printed. With help from our
Information Services Department, we found doPDF, a free PDF
printer. This enables us to create the PDF copies of the field
cards, just as we previously did physically. One limitation of our
CAMA system that we are currently trying to overcome is the need to
produce these field cards individually. While this printing is
somewhat time-consuming, we still see a time savings compared to
physically pulling field cards from a file drawer.Once we have the
PDF copies of field cards, the next step is to get them on the
device. After looking at methods of wired syncing and directly
loading the files on the device, we found that “cloud-based”
syncing using Dropbox (free basic account) best meets our needs. In
short, Dropbox keeps every file updated across multiple devices,
from an iPad to a Windows computer. When you install the app, it
puts a “Dropbox” folder on your desktop that can be used just as
any other folder on your computer. Any file that you put in this
folder is available to you through the PDF Expert app on an iPad.
When connected to the internet, any change in a document updates
the document stored on the iPad, the internet, and the document
stored on the office computer. This is extremely useful, as we are
effectively looking at the same file (always the most current
version) whether we are on our iPads or our computer back in the
office. With the power of Dropbox, the PDF Expert app can be set up
to access the files stored in the Dropbox folder whether we are
online or offline. If for some reason we do not have a cellular
data connection, the next time we use the app and have a connection
the changes will update the field cards. This means we always have
the most recently edited PDF of our field cards, and the edits sync
automatically.Editing the PDF field cards using PDF Expert is a
simple yet versatile process. The most common way we edit them is
using
the digital pen tool to draw and write using a finger or a
stylus. This allows us to check off the information that is
correct, cross out what is incorrect, and write any changes as we
would on a paper copy. Drawing on diagrams is similar - by using a
finger or stylus we are able to draw as easily as we would on
paper. In addition to drawing and writing, there are several other
options for input, including voice memos, on-screen keyboard
typing, images, and “stamps.” Stamps allow you to create a digital
stamp for information that is repeated, such as an appraiser’s
initials or date viewed. Each appraiser is able to use the features
that work for them, giving flexibility while maintaining all the
information in the easily accessible PDF format. Overall, this app
works great for our purposes.As the information gets recorded and
changes get noted on the PDF field card, the second aspect of our
workflow is the GIS/mapping application. In its simplest form, the
ArcGIS app gives a parcel map with owner names and our latest
aerial imaging. In addition, the GPS capabilities of the iPad allow
our locations to be shown on the map. When we launched this
project, the original use of the map was simply to verify the
parcel we were viewing, using our GPS location to see which parcel
we were on. As we became more comfortable and proficient using the
iPads, we have begun to take pictures with the device and tie these
photos to a GPS point. This helps significantly cut the time it
takes to process the photos in the office. By doing this, our GIS
department can automatically assign a parcel number based on the
GPS location of the photo, saving us time in the office and
improving the accuracy and usefulness of our property photos. As we
move towards use of the Collector app, we see potential with tying
permit information and other useful features to the map with the
ability to edit this information on our iPads.
Evaluating Where We Are AtOverall, every appraiser in our office
who has tried the mobile device has been impressed at its
capabilities and saw the benefits of taking the iPad out in the
field. One of the unexpected benefits has been the desire to better
organize and plan prior to going out in the field, making field
work much more efficient. The convenience and efficiency of walking
out the door with only one device is a major benefit. As more
appraisers take the device out in the field, more improvements
to productivity are found and worked into the process, making the
project a continually improving concept. Currently, four appraisers
in our office are working full-time with iPads, with plans to
expand to eight by mid-year.Still, the workflow that we have
adopted is not perfect. Direct data input that could be uploaded
into our CAMA system would potentially save much more time,
eliminating the need to effectively touch the data twice. Also, in
the far remote or lowland regions of the county, at times we cannot
get a strong enough data signal to sync, upload the pictures, and
access the GIS/mapping data. However, these instances were
surprisingly rare, and the benefit of the PDF field card approach
means that the field cards can be loaded onto the iPad and accessed
with or without connection. In addition, in the near-future the
Collector app for the iPad promises to allow disconnected viewing
and editing for the GIS/mapping applications, eliminating perhaps
the major weakness of our setup.Ultimately, there is much more we
would like to do with mobile devices such as iPads in the field. We
are looking into the ability to quickly and simply create custom
maps that show permits or even our quintile properties that need to
be checked, offering real-time updating of when the appraiser has
completed their field work. In addition, connecting the PDF field
cards with the map would make pulling up the correct info as easy
as tapping on a parcel. As we continue to experiment with these
devices and fine-tune our workflow, more ideas continually emerge
about the possibilities of a future mobile device. Support from key
personnel and management has been critical, as Gary Grossinger and
Jeff Johnson allowed our project team to experiment and test the
iPads and encouraged participation from the office in the project.
Appraisers in the office such as Randy Lahr, Steve Chmielewski, and
Kathy Korte helped test the devices and provided valuable feedback,
and support from our GIS department has been critical to our
success as well. In retrospect, the experience of using a device
out in the field and finding out first-hand what is possible and
what needs work has been the most beneficial aspect of the project,
and we are well positioned to have a successful future for mobile
device usage in the assessment process.
There’s An App For That, continued
_______________________________
EE
-
17 Equal Eyes | Spring 2014
Tax Court Abstract
Submitted by Jake Pidde, AMACommercial Appraiser
City of Plymouth
Recent Developments in Tax Court
Interpreting “disclosure of the facts or data underlying the
appraiser’s opinion”
Each written appraisal will serve as the authoring appraiser’s
direct testimony at trial. Consequently, in accordance with Minn.
R. Evid. 705, the court hereby requires disclosure of the facts or
data underlying the appraiser’s opinion, either as part of the
appraisal or through a separate document or collection of documents
served (not filed) together with the appraisal.
What does the Court mean by “disclosure of facts or data
underlying appraiser’s opinion”?
Publically-Available Documents: If appraisers rely on data from
publically available documents accessible to both par-ties, a full
citation to the source document (author, title, volume, date,
publication, page number) counts as “disclosure.”
Non-Publically-Available Documents: Where facts or data come
from a document that is not publically available, such as a private
study, the appraiser must provide a copy of the source document
itself.
Interviews: The appraiser must name the person interviewed and
furnish any notes of the interview or materials obtained from the
interviewee.
What if I base my opinion on my experience as an appraiser?
If an appraiser bases an opinion on general experience, there
are no underlying facts or data to disclose.
What if I base my opinion on my experience as an appraiser?
“However, an appraiser who bases his opinion on nothing more
than general experience risks having this opinion reject-ed as
unsupported or subjective, and hence lacking in foundation
reliability. . . If the appraiser cannot show foundational
reliability, the appraiser risks that portion of their testimony
stricken as speculation or conjecture.”
What if I didn’t rely on information that I have in my
possession?
There is no need to disclose it.
Court’s Final Thoughts:
An opinion shown to be well supported by underlying facts and
data can prove remarkably helpful. At the other end of the
spectrum, a complete absence of support can render an opinion
entirely unhelpful and even subject to exclusion.
(printed with permission from Hennepin County)
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18 Equal Eyes | Spring 2014
owners, thinking beyond patios and decks, are adding living
spaces that have the feel and function of an indoor room. These
casual gathering spaces boast such features as outdoor kitchens,
audio systems, fire pits, and fireplaces. Portable heaters are also
seen in these outdoor living spaces to accommodate Minnesota’s
climate.
4) Accessible home Design: As home owners build, they are also
thinking about the future. They are no longer installing spiral
staircases, sunken living rooms, or those high cabinets that are
hard to reach. We’re seeing spacious, open designs that allow
family members with physical limitations to move around with ease
and home owners to age in place. These features, however, don’t
necessarily convey that “institutional look”: kitchen counters of
different heights for wheelchair access, wide doors and hallways
that permit adequate room for walkers and wheelchairs. 5)Lots of
Storage: Newer homes incorporate walk-in closets, storage rooms,
and lots of cabinets. Garages are also getting larger to
accommodate more storage (and more cars).
6 ) A u t o m a t e d C o n t r o l s : A s computerization
costs continue to decrease, it’s becoming more affordable to
regulate controls such as heating, air conditioning, security,
electronics and even lighting through an electronic device. The
iphone, ipad or ipod can be used to control more than 80 different
devices around the house, making it easy to manage things even when
you’re not home.
7)Green Products: More and more
After searching several magazines and numerous websites, I
compiled a list of the top trends for 2014 that seem to be
applicable to Minnesota. What I found during this research,
however, was some redundancy through the years as changes in the
Home Building Industry have a tendency to move slowly, and develop
over time. Still, these trends do help put things in perspective
for assessors, as there is a direct correlation between current
designs, current styles, and selling price.
1) Flexible Floor Plans: One of the major trends in home
building in recent years has been toward more open and flexible
floor plans. More households are becoming multi-generational. With
this in mind, more rooms are being built with the ability to change
as needed. What is now used as an office or den can be easily
converted to a bedroom if grandparents or boomerang children move
in. Additionally, many newer homes include “bonus” rooms that have
the capability to be converted as the needs of the homeowner
changes.
2) Stylish Kitchens: The transitional style kitchen, kind of a
mixture of traditional and contemporary, has become very popular.
This style doesn’t stray too far from the familiar, yet many feel
that it ages well because you can randomly add modern touches that
reflect current styles: dark-stained or painted finishes rather
than natural oak, modern tile choices, islands, stainless steel
appliances.
3) Outdoor Living Spaces: This trend actually began a few years
ago and it continues to grow in popularity. Home
sustainable products and materials are being incorporated into
the home. Home owners are making environmentally friendly choices –
especially when it comes to paints, adhesives, countertops, and
flooring. Reclaimed wood and stone products are also making their
way into our homes.
8) Energy and Water Efficiency: Products such as low-water
toilets and sinks, high efficiency furnaces, energy efficient
appliances, and improved insulation are being incorporated into
homes in an effort to conserve energy and water. We’re also seeing
more solar panels as an alternative energy source.
9) Themed Designs: After years of seeing neutral colors in every
room of the house, themed decorating is making a comeback. Themes
range anywhere from Asian-inspired homes to nautical and western
themed rooms. Even the legendary “Man Cave” and the garage are
taking the shape of a memorabilia sports bar.
10) handcrafted Elements: Many home owners are looking for a
unique element to enhance their home. Hand-crafted or artistic
pieces are being added for a more personalized touch.
Top Home Trends 2014
Written By Jamie Freeman, SAMAClearwater County
Editorial Committee Member
EE
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(Wikicommons)
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19 Equal Eyes | Spring 2014
Meet Minnesota’s New SAMA & AMA Designees
Written by Jake Pidde, AMACity of Plymouth
Editorial Committee Member
S AM A
S AM A
S AM A
S AM A
Laura Fridgen Laura Fridgen, Ramsey County, was awarded the SAMA
designation in November, 2013. Her education includes: Assessment
Laws History and Procedures, Techniques of Mass Appraisal (Course
H), Basic Income Approach to Value, Income Approach to Valuation,
Assessment Administration (Course K), and USPAP. Laura’s
Residential Demonstration Narrative passed the Grading Committee in
January 2002. Laura had a successful oral interview with the Board
in February 2002. She passed the Income Property Case Study Exam in
August 2013. Laura has 16 years of assessment experience.
Congratulations to you Laura!
Alex GuggenbergerAlex Guggenberger, Anoka County, was awarded
the SAMA designation in November, 2013. His education includes:
Assessment Laws and Procedures, Bachelor of Science Degree in Real
Estate from St. Cloud State University, Mass Appraisal Basics,
Income Approach to Valuation, IAAO Assessment Administration and
USPAP. Alex had a successful oral interview with the Board in
January 2013. He passed the Income Property Case Study Exam in
August 2013. Alex has five years of assessment experience.
Congratulations to you Alex!
Laura hacker
Laura Hacker, Sibley County, was awarded the SAMA designation in
November, 2013. Her education includes: Assessment Laws, History
and Procedures (Course A), Bachelor of Science Degree in Real
Estate from St. Cloud State University, Techniques of Mass
Appraisal (Course H), Income Approach to Valuation, Assessment
Administration (Course K) and USPAP. Laura had a successful oral
interview with the Board in December 2005. She passed the Income
Property Case Study Exam in October 2013. Laura has 15 years of
assessment experience. Congratulations to you Laura!
Donald LovstadDonald Lovstad, Washington County, was awarded the
SAMA designation in November, 2013. His education includes:
Assessment Laws, History and Procedures (Course A), ProSource 101 –
104, Mass Appraisal (Course H), Basic Income Approach to Valuation
(Course J), Income Approach to Valuation, Assessment Administration
(Course K) and ProSource USPAP. Donald’s Residential Demonstration
Narrative passed the grading committee in September 2003. He had a
successful oral interview with the Board in October 2003. Donald
passed the Income Property Case Study Exam in May 2010. Donald has
17 years of assessment experience. Congratulations to you Don!
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20 Equal Eyes | Spring 2014
S AM A
AMA
AMA
AMA
SAMA’s & AMA’s, continued
AMA
David SelbitschkaDavid Selbitschka, Sherburne County, was
awarded the SAMA designation in November, 2013. His education
includes: Assessment Laws and Procedures, ProSource Appraisal 101 -
104, Mass Appraisal Basics, Basic Income Approach to Value, Income
Approach to Valuation, MN Assessment Administration and ProSource
USPAP. David’s Demonstration Form Appraisal report passed the
grading committee in July 2008 and he passed the Residential Case
Study Exam in May 2013. David had a successful oral interview with
the Board in May 2013. He passed the Income Property Case Study
Exam in October 2013. David has 8 years of assessment experience.
Congratulations to you David!
Janelle DisrudJanelle Disrud, City of Maple Grove, was awarded
the AMA designation in November, 2013. Her education includes
Assessment Law and Procedures (Course A), Residential Appraisal
(Course B), Mass Appraisal Basics (Course H), Basic Income Approach
to Value, Income Approach to Valuation, Professional Development
Programs in Assessment and Appraisal: Management and Supervision
and USPAP. Janelle’s Demonstration Form Appraisal report passed the
grading committee in May 2013 and she passed the Residential Case
Study Exam in July 2013. Janelle has 12 years of assessment
experience. Congratulations to you Janelle!
Liz LundLiz Lund, Roseau County, was awarded the AMA designation
in November, 2013. Her education includes Assessment Law and
Procedures, Basic Appraisal Principles, Basic Appraisal Procedures,
Mass Appraisal Basics, Basic Income Approach, Income Approach to
Valuation, MN Assessment Administration, IAAO Assessment
Administration (elective) and USPAP. Liz’s Demonstration Form
Appraisal passed the grading committee in May 2013 and she passed
the Residential Case Study Exam in August 2013. Liz has 3 years of
assessment experience. Congratulations to you Liz!
Beth KautzBeth Kautz, Sherburne County, was awarded the AMA
designation in November, 2013. Her education includes Assessment
Laws History and Procedures (Course A), Appraisal Principles,
Residential Appraisal Procedures, Mass Appraisal Basics, Basic
Income Approach, Income Approach to Valuation, Assessment
Administration and USPAP. Beth’s Demonstration Form Appraisal
report passed the grading committee in January 2001 and she passed
the Residential Case Study Exam in May 2013. Beth has 23 years of
assessment experience. Congratulations to you Beth!
Alan KampfAlan Kampf, Ramsey County, was awarded the AMA
designation in November, 2013. His education includes Assessment
Law and Procedures (Course A), ProSource Appraisal Practices,
ProSource Appraisal Principles, Mass Appraisal Basics, Basic Income
Approach to Value, Income Approach to Valuation, MN Assessment
Administration and USPAP. Alan’s Demonstration Form Appraisal
report passed the grading committee in February 2012 and he passed
the Residential Case Study Exam in June 2012. Alan has 8 years of
assessment experience. Congratulations to you Alan!
No Photo
Available
No Photo
Available
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21 Equal Eyes | Spring 2014
Stacy honkompStacy Honkomp, Douglas County, was awarded the AMA
designation in January 2014. Her education includes Assessment Laws
History and Procedure (Course A), Appraisal Principles, Appraisal
Procedures, Mass Appraisal Basics, Basic Income Approach, Income
Approach to Valuation, MN Assessment Administration and USPAP.
Stacy’s Demonstration Form Appraisal report passed the grading
committee in October 2013 and she passed the Residential Case Study
Exam in January 2014. Stacy has 9 years of assessment experience.
Congratulations to you Stacy!
Marvin DeickMarvin Deick, Ramsey County, was awarded the AMA
designation in January 2014. His education includes Assessment Law
and Procedures (Course A), Residential Appraisal (Course B), Mass
Appraisal (Course H), Income Approach to Valuation, IAAO Mass
Appraisal of Income-Producing Property, MN Assessment
Administration and USPAP. Marvin’s Demonstration Form Appraisal
report passed the grading committee in March 2011 and he passed the
Residential Case Study Exam in September 2013. Marvin has 27 years
of assessment experience. Congratulations to you Marvin!
Kevin ScheideckerKevin Scheidecker, Otter Tail County, was
awarded the AMA designation in January 2014. His education includes
Assessment Laws and Procedures, Appraisal Principles, Basic
Appraisal Procedures, Mass Appraisal Basics, Basic Income Approach,
Income Approach to Valuation, MN Assessment Administration, General
Appraiser Market Analysis Highest & Best Use (elective) and
USPAP. Kevin’s Demonstration Form Appraisal report passed the
grading committee in July 2012 and he passed the Residential Case
Study Exam in August 2012. Kevin has 3 years of assessment
experience. Congratulations to you Kevin!
Robert SheehanRobert Sheehan, Ramsey County, was awarded the AMA
designation in January 2014. His education includes Assessment
Laws, History and Procedures, Residential Appraisal Principles,
Residential Appraisal Procedures, Mass Appraisal Basics, Basic
Income Approach to Value, Income Approach to Valuation, MN
Assessment Administration and USPAP. Robert’s Demonstration Form
Appraisal report passed the grading committee in March 2013 and he
passed the Residential Case Study Exam in July 2013. Robert has 13
years of assessment experience. Congratulations to you Rob!
Mike harveyMike Harvey, St. Louis County, was awarded the AMA
designation in January 2014. His education includes Assessment Laws
and Procedures, Appraisal Principles, Appraisal Procedures, Mass
Appraisal Basics, Basic Income Approach to Value, Income Approach
to Valuation, MN Assessment Administration and USPAP. Mike’s
Demonstration Form Appraisal report passed the grading committee in
December 2013 and he passed the Residential Case Study Exam in
November 2013. Mike has 4 years of assessment experience.
Congratulations to you Mike!
AMA
AMA
AMA
AMA
AMA
No Photo
Available
SAMA’s & AMA’s, continued
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22 Equal Eyes | Spring 2014
Chris OddenChris Odden, Todd County, was awarded the AMA
designation in January 2014. His education includes Assessment Laws
and Procedures, Residential Appraisal Principles, Residential
Appraisal Procedures, Techniques of Mass Appraisal (Course H),
Basic Income Approach to Value, Income Approach to Valuation,
Management & Supervision and USPAP. Chris’s Demonstration Form
Appraisal report passed the grading committee in January 2014 and
he passed the Residential Case Study Exam in December 2013. Chris
has 8 years of assessment experience. Congratulations to you
Chris!
AMANo
PhotoAvailable
To recognize the accomplishments of new
AMA and
SAMA designees, we are spotlighting them as they are awarded by
the State Board of Assessors.
Are you a new designee? Get your photo ready!
SAMA’s & AMA’s, continued
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23 Equal Eyes | Spring 2014
State Board of Assessors Meeting MinutesProvided by Bobbi
SpencerMinnesota Department of Revenue
January 27 & 28, 2014 St. Michael City Center Chairperson
Steve Sinell convened the meeting at 9:30 am.
Dave Marhula was unable to attend.
Board members in attendance were: Keith Albertsen Brian
KoesterMike Amo Gregg LarsonJane Grossinger Steve Sinell Jon
KlockziemDeb Volkert
Minutes of the November 19, 2013 meeting were reviewed. Brian
Koester moved to approve the minutes. Mike Amo seconded the motion.
The motion carried.
Election of Officers
Nomination for Vice Chair: Keith Albertsen made a motion to
nominate Brian Koester for vice chair, that all nominations cease
and a unanimous ballot be cast. Mike seconded the motion. The
motion carried. Brian Koester is the Vice Chair.
Nomination for Chair: Brian Koester made a motion to nominate
Steve Sinell as Chair, that all nominations cease and a unanimous
ballot be cast. Jane seconded the motion. The motion carried. Steve
Sinell is the Chair.
Grading Committee Appointments
Form Report Grading Committee: Brian Koester made a motion to
reappoint all form report committee members, Kyle Holmes, Bob
Wilson, Kim Jensen, Bill Effertz, Patrick Chapman, Tina
Dietrich-Von Eschen, Rebecca Malmquist and Keith Kern, with Teresa
Mitchell as Chair. Deb Volkert seconded the motion. The motion
carried.
Narrative Grading Committee: Deb Volkert made a motion to
reappoint all narrative committee members, Teresa Mitchell and Kim
Jensen, with Bob Wilson as Chair. Keith Albertsen seconded the
motion. The motion carried.
Updates
A letter was sent out to Teresa Mitchell on Tuesday, December
17, 2013 with the board’s decision on her request for approval and
endorsement of graders and grading requirements for the Form
Report.
Deb Volkert contacted the Department of Commerce requesting
information related to how Commerce reviews courses; what is
reviewed, how often and how much time is spent on review. Response
is in board members packets.
The Grading Request for the Form Report, Grading Request for the
Demonstration Narrative or the Tax Court Narrative and the Request
Form for Course Approval have been revised and are on the Minnesota
State Board of Assessors website.
Discussion Items:
Grader Payments: Brian Koester made a motion to increase the
payments to the graders from $35.00 to $80.00 for form reports and
from $60.00 to $140.00 for narratives. Jane Grossinger seconded the
motion. The motion carried.
Interviews: The board discussed options for handling the
expected increase in the number of interviews.
Code of Conduct: Review proposed wording of new section 1(e) on
Code of Conduct and Ethics document. Mike Amo made the motion that
the proposal to change the Code of Conduct be withdrawn. Deb
Volkert seconded the motion. The motion carried.
CEhs for Seminars involving Vendors: The board discussed
seminars with vendor involvement and determined that more details
are needed when seminars are submitted to the board for approval so
the board can make an informed decision.
Elective Suggestions: The board discussed the need to develop a
list of courses that have been approved for use as an elective.
Keith Albertsen made a motion to have the board provide a list of
vendors and examples of courses for the elective. Brian Koester
seconded the motion. The motion carried. The list will be on the
board’s website.
Jurisdictional License Level Appeals: The board discussed the
appeals they had previously received via email and other feedback,
including comments from Teresa Mitchell, grading committee chair.
Keith Albertsen made a motion to rescind the portion of the March
2013 motion that required all districts be CMAS by July 1, 2016.
Brian Koester seconded the motion. The motion carried.
An appeal was received from one county concerning the 2019
changes. The board will request further information from the county
before making a decision regarding that appeal.
Review Proposed Rule Changes: The board began reviewing
potential rule changes, including many that have come from previous
discussions. As part of the discussion, Mike Amo made a motion that
the AAS designation be removed as an equivalency to the income
narrative requirement for the SAMA designation, and that the AAS be
added as an equivalency to the residential narrative requirement
for the AMA designation. Keith seconded. The motion carried.Online
Continuing Ed: The board had a general discussion related to online
courses.
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24 Equal Eyes | Spring 2014
State Board, continued
No policies were changed as a result of the discussion.
The board recessed at 4:20pm.
Tuesday, January 28, 2014
Chairperson Steve Sinell reconvened the meeting at 9:30 am.
Discussion Items (cont. from Monday)
Data collectors: The board continued the discussion of data
collectors, especially if used for income-producing property.
General consensus was that data collectors make subjective
decisions and therefore should be licensed within three years for
non-income producing property and must be licensed as income
qualified for income-producing property. The board feels that some
education/guidelines are necessary for data collectors as they are
representing the assessment community. Brian Koester will talk to
MAAO regarding the board’s desire to see an on-line course or a
Power Point that could be used by counties or cities to provide the
basics for data collectors.
Experience Policy: Brian Koester made a motion to change the
reference in the experience policy for an initial assessor’s
license application from two years to three years for either
technical/clerical assessment-related or appraisal experience.
Gregg Larson seconded the motion. The motion carried.
Approved Continuing Education hours Requests
Dave Anderson requested CEH’s for the 2013 Senior Housing
Seminar that was held on November 1, 2013 sponsored by Minnesota
Real Estate Journal. The board’s continuing education committee
approved Dave Anderson’s request for 4 continuing education hours
via email on November 26, 2013.
Joshua Hoogland requested CEH’s for the 2013 Office Summit that
was held on December 9, 2013 sponsored by Minnesota Real Estate
Journal. The board’s continuing
education committee approved Joshua Hoogland’s request for 4
continuing education hours via email on December 9, 2013.
Joshua Hoogland requested CEH’s for the 2014 Apartment Summit
that will be held on January 10, 2014 sponsored by Minnesota Real
Estate Journal. The board’s continuing education committee approved
Joshua Hoogland’s request for 4 continuing education hours via
email on December 17, 2013.
Joshua Hoogland requested CEH’s for the Commercial Real Estate
Valuation & Appraisal Forecast Summit that will be held on
February 5, 2014 sponsored by Minnesota Real Estate Journal. The
board’s continuing education committee approved Joshua Hoogland’s
request for 4 continuing education hours via email on January 16,
2014.
Kelly Schomer – requested CEH’s for the following McKissock
online courses; Essential Elements of Disclosures and Disclaimers,
Land and Site Valuation and Residential Appraisal Review. The
board’s continuing education committee approved Kelly Schomer’s
request for Essential Elements of Disclosures and Disclaimers for 5
continuing education hours, Land and Site Valuation for 7
continuing education hours and Residential Appraisal Review for 7
continuing education hours via email on January 23, 2014.
Denied Continuing Education hours
Adeline Olson requested CEH’s for the Dealing with Difficult
People seminar being held on multiple dates in March 2014 sponsored
by Career Track. The board’s continuing education committee denied
the course via email on January 14, 2014 because the seminar was
not specific to the assessment field.
Request for Elective Course
Jon Van Nurden requested the board to review the course
description for Course 101 Advanced class/Special Topics Workshop
at the Unitary Appraisal School sponsored by
WSATA to be used as an elective course. Mike Amo made the motion
to approve the course as an elective. Brian Koester seconded the
motion. The motion carried.
Request for Continuing Education hours
Ehlers & Associates, Inc requested the board to review the
Ehlers Minnesota Public Finance Seminar that will be held on
February 6 – 7, 2014 and sponsored by Ehlers & Associates, Inc.
for continuing education hours. Deb Volkert made a motion to
approve the seminar for up to 6 continuing education hours per day
as long as a minimum of 3 hours is documented, for the following
sessions only: TIF and Abatement 101, Developer Roundtable Housing
Trends, TIF 201, TIF Case Studies, The Future of Retail, Assessor’s
Update, Special Legislation Case Studies (TIF), and Water Resource
Impact on Development. Mike Amo seconded the motion. The motion
carried.
Application for Certified Minnesota Assessor
Lori Bistodeau, Sherburne County, applied for the Certified
Minnesota Assessor license. Her education includes Assessment Laws
and Procedures, Basic Appraisal Principles, Basic Appraisal
Procedures and Mass Appraisal Basics. Assessment experience since
January 2011.
Brian Israelson, Local Assessor in Hubbard County, applied for
the Certified Minnesota Assessor license. His education includes
Assessment Laws and Procedures, Basic Appraisal Principles, Basic
Appraisal Procedures and Mass Appraisal Basics. Assessment
experience since January 2011.
James Pietila, Itasca County, applied for the Certified
Minnesota Assessor license. His education includes Assessment Laws
and Procedures, Basic Appraisal Principles, Basic Appraisal
Procedures and Mass Appraisal Basics. Assessment experience since
February 2013.
Vilma Topuzi, Active Military, applied for the Certified
Minnesota Assessor license. Her education includes Assessment
Laws
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25 Equal Eyes | Spring 2014
State Board, continued
and Procedures, Basic Appraisal Principles, Basic Appraisal
Procedures and Mass Appraisal Basics. Assessment experience since
June 2012.
Keith Albertsen made a motion to award the Certified Minnesota
Assessor license to Lori Bistodeau and Brian Israelson effective
January 28, 2014; James Pietila effective February 19, 2014. Mike
Amo seconded the motion. The motion carried. Vilma Topuzi’s
application was tabled until she is informed of the possible
consequences of obtaining the Certified Minnesota Assessor license
while unable to gain additional assessment experience. Appointments
with the Board
Stacy honkomp, Douglas County, m