Summer 2020 2020 FI… · 4 Summer 2020 / Equal Eyes Commissioner’s Comments By Cynthia Bauerly MN Revenue Commissioner on ways to keep up with quintile inspection requirements

EQUAL EYESSummer 2020

Volume 42 Number 161

OFFICIAL PUBLICATION OF THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS MNMAAO.ORG

Just Getting Started, Still...

Tax Court / What You Get For / New Faces in New Places / Classifieds / Out of the Past / Transitions and much more!

Ranching in Northern Minnesota

Top 10:US States with

the Highest Average Property Taxes

2 Summer 2020 / Equal Eyes

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Executive Officers President Daryl Moeller, SAMA1st Vice President Patrick Chapman, SAMA2nd Vice President Terrie Johnson, SAMAFinancial Officer Kyle Holmes, SAMAPast President Michelle Moen, SAMA Regional Directors Region 1 Ryan DeCook, SAMARegion 2 Mike Sheplee, SAMARegion 3 Jean Sowada-Popp, SAMARegion 4 Mike Dangers, SAMARegion 5 Anne Grunert, SAMARegion 6 Doug Bruns, SAMARegion 7 Chris Odden, SAMARegion 8 Mary Jo Otten, SAMARegion 9 Michele Gelo, AMA

Committee Chairs Agricultural Mark Koehn, CMACAMA and GIS Randy Lahr, SAMAConference Coordinator Paul Knutson, SAMA, RESEditorial Information Systems Michael Neimeyer, CMALegislative Mark Peterson, SAMAMembership Coordinator Rebecca Malmquist, SAMA, RESNominating and Procedures Michelle Snobl, AMAResidential John Conway, SAMARules and Resolutions Daryl Moeller, SAMASales Ratio Dell Sanko, CMAScholarship Carrie Borgheiinck, SAMASecretary Penny Vikre, SAMASilent Auction Lorna Sandvik, SAMASite Selection Lisa Clarke, CMAStrategic Planning Nancy Wojcik, SAMASummer Seminar Coordinator Kim Jensen, SAMA, CAETax Court / Valuations Ann Miller, SAMA Treasurer Reed Heidelberger, SAMA Educational Workgroups Assessor Development Patrick Chapman, SAMACourse Management Tina Diedrich-Von Eschen, SAMACourse Curriculum & Standards Sherri Kitchenmaster/Jessi Glancey, SAMA

Education Coordinator/Online Admin. Emily Squyres

Lori Thingvold, SAMAWright CountyManaging Editor

Amber Hill, SAMAPolk County

Jake Pidde, AMAStearns County

Jamie Freeman, SAMAClearwater County

Nancy Gunderson SAMAClay County

EDITORIALCOMMITTEE

MAAOLEADERSHIP

Jason Jorgensen, SAMA

Jason Jorgensen, SAMAWadena County Associate EditorCommittee Chair

Mike Bjork, AMAWashington County

Questions, comments or suggestions? Please email

[email protected]

Missy Manke Wright County

Summer 2020 / Equal Eyes 3

IN EVERY ISSUE

* 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.

Commissioner’s Comments Presidential Perspective MAAP Update New Faces in New Places Classifieds Top 10 What You Get For Out of the Past Transitions Tax Court

Sponsored By: 456

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14Ranching in

Northern Minnesota

Just Getting Started, Still...


Commissioner’s Comments By Cynthia Bauerly MN Revenue Commissioner

on ways to keep up with quintile inspection requirements under state law while keeping appraisers and property owners safe.In both cases, we had to consider a range of factors, including:

• Deadlines imposed by state law

• Federal and state health guidelines

• Possible effects on county and local governments with variations in size, staffing levels, and administrative and technology resources

These discussions took time, which was at a premium due to competing priorities that made it more challenging to finalize and release our guidance. State agencies and policymakers had to focus first on urgent statewide issues – like shelter-in-place orders and how to get more test kits and PPE for frontline workers – before addressing less critical ones. As events unfolded, MAAO and assessors helped us understand how the crisis affects your residents and businesses. You helped your BAEs conduct virtual meetings or find other ways to fulfill their obligations. Your partnership, leadership, and clear communications with boards and property owners were the key to making it all work.

New NormalAs we head into summer, Minnesota is gradually returning to something closer to normal. No doubt we’ll continue to feel the effects of this pandemic, and social and police changes will continue to be part of our public discussion, for quite some time. Some examples:

• Gov. Tim Walz ca l led the Legislature into special session in June to focus on police reform, and COVID-19 relief and recovery, among other things.

• The governor asked the department to help disburse Minnesota’s share of the federal Coronavirus Relief Fund. We’re working on a way for local governments to apply for the aid.

• The department is adapting some of our processes for state-assessed property. This year:

o We ’ r e c o n d u c t i n g administrative appeals for these property owners by videoconference instead of in-person. Companies also have the option to discuss their assessment with us by telephone, as before.

o We’re sharing updates and information about our assessments through an online virtual room available to cities and counties. This builds on last year’s pilot project and is part of a broader push to exchange more information electronically for greater efficiency and security.

We do not know what the future holds, but 2020 clearly shows how important it is to have partners you can depend on. Thank you for your diligence, patience, and input over the last few months – and beyond. Your dedication is especially important to the people and businesses that we all serve at this challenging time.

Cynthia Bauerly is the commissioner of the Minnesota Department of Revenue.

Assessors and other property tax officials are no strangers to change. Nearly every year brings updates to state property tax laws, which requires flexibility, intelligence, and patience.As we’ve seen, 2020 has presented a new set of challenges that go well beyond the usual, affecting our work and the people we serve in many ways. The COVID-19 pandemic, along with the death of George Floyd while in Minneapolis police custody – followed by peaceful protests calling for change and, in some neighborhoods, disruption and destruction – all require us to come together in new ways to provide Minnesotans the services they need in a safe and timely way.

Going VirtualAt the Department of Revenue – and across Minnesota – the pandemic brought new terms and behavior such as stay-at-home orders, social distancing, and personal protective equipment (PPE). Many workers have gotten used to telecommuting and other ways to do their work remotely rather than in-person. At Revenue, we had to make a number of decisions on issues both large and small – while juggling new information, priorities, and deadlines that could change by the day, at times. Then we had to communicate those decisions and provide guidance to anyone affected by them.For example, we sent guidance to Boards of Appeal and Equalization (BAEs) on how to conduct their hearings remotely and still meet the requirements of state law. Our focus was on allowing property owners to exercise their appeal rights while protecting the health of everyone involved. Similarly, we advised assessors’ offices

Toward a New(er) Normal


president’s perspective

By Daryl Moeller, SAMAMille Lacs County

something. I looked at the seminars that were going to be offered and realized that there were some I felt would be good opportunities for making them online classes. I reached out to Mike Wacker and Emily Squyres and proposed to them my ideas. Mike and Emily started contacting instructors to see if they were able and willing to attempt to teach their seminars in a webinar format. Through their efforts we were able to offer four seminars on four different days, with an opportunity for assessors to earn 16 hours of continuing education. Mike spent hours talking with members of the State Board of Assessors to convince them that we can teach these classes, hold assessors accountable for taking the class, and receive quality education. Emily spent time making sure that we had the technology in place and that the instructors were informed and prepared. On May 19, the SBA voted to approve these seminars along with the Residential Case Study workshop. I want to thank the members of the SBA for allowing us to propose this idea and your support for us to educate our assessors in a way that we have not done before. Although this was a unique situation, and the approval was for these classes only, I think MAAO could continue to improve and potentially offer other online classes in the future. These seminars have completed and were a big success. I hope everyone that participated in the seminars was able to gain knowledge that you can use in your office. Thank you to everyone who participated in these classes. I can’t thank Mike and Emily enough for your work you did. Just a couple of other updates since our last issue of Equal Eyes.

• T h e M A A O F a m i l y M e m b e r Scholarship had 62 students apply. The original plan was to draw the winner at

“Alone we can do so little; together we can do so much.” - Helen Keller Summer Seminars, we have postponed that drawing until our August Executive Board meeting. So we will still be able to help out a college student before their tuition is due.

• Plans are starting for the preparation for Fall Conference. It is currently planned for September 27-30 at the Radisson Harborview in Duluth. With the cancelation of Summer Seminars, we are moving our U40/10 fundraiser to our Fall Conference.

• We updated our re-exam policy for our classes to match with IAAO, you now have one year to retest, though we recommend testing as soon as possible.

• Many of you know by now, our website has been updated. One item that was not able to be converted over was our photos. I encourage everyone to upload a photo to your profile, it only takes a couple of minutes.

• The Executive Board voted to give full refunds for any classes where the participant or MAAO need to cancel due to the COVID-19 pandemic.

• There were a few items in legislation this year that appeared to be gaining momentum, but like so many other things, no tax bill was passed with the complication from the pandemic. Short term rentals, relative ag homestead, 4d properties, disabled vet surviving spouse transfers were all items that were being discussed in St. Paul.

I wish all of you a safe and healthy summer. I want to thank you for all the support you have given me during these last few months. I hope to see many of you in the near future.

Daryl MoellerMAAO President

What an odd year this has been as President of MAAO. It started out so wonderful at our Fall Conference at Sugar Lake Lodge. I was so excited to be the President. The Executive Board had two productive meetings in November and February. Life was sailing smooth, classes had been scheduled and registrations were steadily coming in, Summer Seminar preparations were well under way, and then the world came to a screeching stop. Welcome in COVID-19 and everyone is scrambling to figure out what is the next step to take. What had been planned for months to come, you could hardly plan for the next day. It crushed me to have to cancel our first class, Mass Appraisal, back in March, but it was the correct decision. We agonized over whether to have or cancel Summer Seminars. That decision became easier as we could no longer meet in groups of that size. The week of Summer Seminars, I won’t lie, was tough for me, sitting in my basement working on county issues, wishing I could be in St. Cloud learning and socializing with the best group of people I could be associated with. We had so many things ready to go, and I appreciate all the work that was done to prepare for Summer Seminars. Shortly after canceling our conference, the Executive Board met and it was decided that we needed to cancel/postpone our two elective courses also, Residential 101 and Basic Apartments, another tough decision, but one that needed to be made.On to some great news. I know so many assessors count on Summer Seminars to receive our continuing education hours. I reached out to Bobbi Spencer with the State Board of Assessors and got a tally of how many assessors still needed hours before the licensing cycle. Too many people were so close to reaching their 50 or 60 hours of education, that I felt we needed to do


By Amanda Lee 2019-2020 MAAP President [email protected]

MAAPUPDATE

Hello MAAO Members!

“A positive attitude gives you power over your circumstances instead of your circumstances having power over you.” Joyce Meyer

I hope this finds you all healthy and enjoying your summer to the best of your ability. It was a hard decision; however, in light of the Covid-19 Pandemic the MAAP Board made the decision to cancel our 2020 conferences – both August & December. Luckily, we have re-booked the same venue locations for 2021 (St. Cloud for August and Sherburne County for December). By majority vote of the MAAP members, they elected to have our open Board positions remain as is until next year. Additionally, our MAAP members voted to amend our By-Laws to read: “If a Pandemic occurs, the positions and locations will remain the same for the following year.”

We are looking forward to next year. Have a great rest of 2020!

~Amanda Lee Mower County 2020-2021 MAAP President


IAAO NEWS

IAAO Annual Conference to Go Virtual

Following a review of comments, concerns, and logistics on holding the IAAO annual conference in Denver in late August, IAAO will be transforming the 86th Annual International Conference on Assessment Administration into an exciting virtual conference featuring educational sessions, an exhibit hall, and special events.

The 2020 virtual conference will take place Aug. 30 to Sept. 1.


Written By Samantha Erpelding

Stearns County AppraiserSponsored By:

Just Getting Started

Still...


at a staff meeting, and everyone congratulated me. Now the waiting begins. Months of planning and ‘nesting’ in my home and preparing for the new baby to arrive was so much fun but also the fear off paying for daycare costs and diapers, formula all started to set in. At work,

I was busy with projects like developing an online application portal and my first round of Local Boards when the phones are “hot”! I loved working with program applications, doing data entry and assisting taxpayers. We had a great team and a great office atmosphere.

That following summer at a meeting we were informed that another assessor’s office, who we work closely with, was hiring a Senior Technician because they were moving into an appraiser role. Out of curiosity I looked up the application. There was a significant salary difference in the job. Although I loved my job, the financial stress of starting a family was very much alive. So, I applied and got asked to interview. The same Friday morning, I rushed to my office to tell my supervisor I had an interview at the other office. They were as shocked as I was!

We talked about some options and what would be best for my family financially. They understood the financial opportunity it was, given

my circumstances; we had a new baby arriving and daycare costs etc. We decided to see what happens with the interviews and take it one day at a time.

I went into labor that night…My beautiful baby girl was born via emergency c-section on Saturday afternoon. What a joy! On Monday, still in the hospital, I had to call the HR department of the job I was supposed to interview and let them know I would not be able to make it since I was currently eating jello in a hospital bed and thanked them for the opportunity.

They graciously rescheduled the interview for later in the week and were able to make it a phone interview since I wasn’t allowed to drive for 2 weeks. I was released on Tuesday and went home with our new baby.

For those who’ve had babies, the first few days home are...VERY new. My phone interview was that Thursday morning. I sat at the kitchen counter in my pajamas and had my phone interview. I don’t remember much about it. I was hormonal, exhausted and still in lots of pain. Somehow, they thought I was great and asked for a second interview the next day which had to be in person.

My dad, who was staying with us to

“Have you ever thought about working in Assessing?” my stepfather asked me one day while we were eating lunch together. He and my mother had come up to visit me in St. Cloud after I just quit my job and was seeking a fresh start. He has worked in the assessment world for 30+ years and loved it! I didn’t know anything about the line of work or what an assessment cycle was.

When I got home that afternoon, I looked up Stearns County and saw miraculously, they were hiring an Assessment Technician. What are the odds?! I called home and asked if I should apply and what the job entailed. I was encouraged to apply and then proceeded to be emailed all kinds of information about what an assessor does, the cycle, glossary of common terms, you name it! I had some studying to do. My interview was fun, which is not what I expected in a job interview! I loved how progressive the office was, it felt very cohesive and professional but also a fun atmosphere. Turns out, I got the job and started the week after the July 4th holiday in 2017.

I was trained by, in my opinion, some of the sharpest people in the field of assessing. I learned so much and loved my coworkers as dear friends. A month later at summer conference I was nominated as Vice President of MAAP and dove right into that within weeks of starting my new position. I consider the gals I worked with on my board for MAAP for the last 2 years as close friends and hope to keep in touch for years to come.

Come November I got pregnant with our first child and my husband and I were thrilled! I announced the news Still...

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help with the baby, drove me to the interview. I felt like a teenager being driven to the mall for my first job as he waited in the parking lot for me. I hobbled inside at a snail’s pace from the stitches and got myself that job.

I called my supervisor, sobbing, to tell her I got the job and would be accepting the offer. Talk about a crazy week and a crazy first year!I learned so much at this new job, different computer systems and ways of doing things. It was great experience to gain and my new coworkers were wonderful friends. I kept in touch with my friends from the other office, having lunch dates etc. Always missing them and wondering if I made the right decision.

Over the course of that year my husband and I paid for daycare every week without problems, we paid off my student loan debt and my car loan. I’ll forever be grateful for the opportunity I had there and how it benefited my family in more ways than I could have imagined.

But my career was just getting started.

After a year at my new job, I found out my old office was hiring an appraiser. I decided this would be my chance to advance my career in a larger office with a great support system. I called my stepfather and

asked his advice. Was this normal to jump around? To go back and forth from county to county. His answer: “We’ve all done it! We all know each other, and all came from other counties at some point over the years, if this is the next step in the career path, then you should take it.”

So, Stearns County Round Two begins. Interviewing with people you’ve already worked for is interesting. Do we act like we know each other, or do we pretend this is all new? What am I supposed to say? They already know my work ethic and my love of snacks, what else do we talk about?!

I was more nervous for this interview than I was the first time two years ago! The interview went great, and I was offered the job. I accepted without hesitation.

I knew I wanted to be back at Stearns, and I knew I wanted to learn more about being an appraiser. We were all so excited I was coming back; it was like coming home. I had lunch with my past supervisor just like old times, it was wonderful.

My first week back was awesome, but there was a lingering darkness about COVID-19 in the air. Would it come to Stearns County? Would it get bad in MN like it was already getting in NY? No one new.

We were still ordering office supplies for me when Stearns County got it’s first case of COVID. Now what?

A few days went by, our nerves slowly shattering each day as we watched the COVID count grow

higher and higher statewide. I only worked IN the office for 15 days, before we were told to work remote until further notice.

My training has now been changed to over the phone, or email if possible. No field work until further notice. No lunch dates. Lots of things have changed.

So, as I sit in my new home office in my new position as Appraiser, I’m still waiting for my career to start but still happy and still blessed.

I never thought the first 3 years of my career would be such a rollercoaster but I’m grateful for every day of it. If I’ve learned anything about how my career in assessing has begun, it’s that change is inevitable. As soon as you get comfortable, that’s when change is right around the corner.

I never thought I’d interview for a job 5 days after giving birth or have coworkers who turned into friends.

I never thought there’d be a global crisis that required my husband and I to work full time together at home.

But that’s life and I’ll always try to be positive! Even when it’s cloudy, the sun is always shining, although you might not be able to see it.

By the time you read this, hopefully we are all back together again.

Just Getting Started, Still... continued

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Work From Home

HERE I GO AGAIN


new faces in new places

Mike Bjork , AMAWashington County

Editorial Committe Member

Amy Albers Amy joined Pope County as an Appraiser in January 2019. She came from Douglas County where she worked in the Recorder’s Office. She has her real estate license and has experience in residential construction drafting, estimating, and selling, with a degree in Architectural Drafting and Estimating. She has three children: two daughters in college and a high school aged son. Amy loves to garden, fish, and be outside. She enjoys watching movies and hanging out with family and friends. Jon Clarke Jon started his new position as an Appraiser with Pope County in October 2019. He brings close to ten years’ experience in both residential property and data analysis in assessing offices in Washington state. He has a certification in GIS and master’s degree in Fine Arts. Joe tries to stay current with his varied educational training and often takes continuing education classes. He enjoys cycling and running in his free time. Amie Davis Amie joined the city of Minneapolis as an Assessor II in August 2019. She spent over thirteen years doing commercial assessing in Summit County, Colorado. In addition, she is a Certified General Appraiser and has fourteen years appraising in the fee world. A St. Paul native, Amie graduated from Gustavus Adolphus College with a Bachelor of Arts degree in Accounting. She loves to travel, and has parlayed a number of trips into volunteer vacations throughout the United States, Peru, and most recently the Galapagos. Tony Dickmeyer Tony is the new Assessment Specialist with Blue Earth County as of March of this year. The move marks a transition from sales in the construction industry. Tony has a Marketing degree, and is a proud veteran of the U.S. Navy, where he stays active volunteering with his local VFW, as well as mentor veterans within the Vets Court program. He and his wife have two children, and “a big ol’ dog” named Rex. His kids are extremely active, and helps coach their hockey teams. Tony is passionate about the sport of hockey, and enjoys playing golf and going to the lake when he can find the time. Dave Feuerhelm Houston County Christian Huskey Christian jointed the city of Brooklyn Park as a Residential Appraiser in June 2019. He transferred from a similar position at Anoka County to lessen his commute, and has his CMA certification. He worked three years in fee appraising as both an office manager and appraisal trainee, with previous experience in sales. Christian has a Bachelor of Science degree in Business Administration from Metro State University, as well as certifications in Lean Six Sigma and Cisco Network Administration. The Eden Prairie native comes from a tall family; at 6’5” he still must look up to family members. Christian enjoys skiing, water sports, boating, and volleyball. He and fiancé Cassie are scheduled to be wed this November in Clearwater Beach, Florida, and is anxiously monitoring the current pandemic conditions.


New faces in new places, continued

Christina Johnson Christina joined the city of Brooklyn Park as a Residential Appraiser this past November. She brings six years of assessing experience from St. Louis County, and has her Certified Minnesota Assessor accreditation, with Income Qualification. In addition, she has an Associate of Applied Science degree in Accounting. Christina has a teenage daughter, and loves to camp and kayak in her free time. Robin Nelson Robin has been named the new Deputy County Assessor in Washington County. She was hired in Washington County in 2002 as a residential appraiser, and began working on the commercial side in 2005. She was promoted to Senior Commercial Appraiser in 2016. She broke into assessing as a Residential Technician with Hennepin County in 1998, and quickly moved to a Residential Appraiser position. She earned her SAMA accreditation in 2016, and is a member of the MAAO CIA Valuation committee. Robin and husband Brad enjoy spending time at their cabin on Balsam Lake and traveling. She stays busy with home improvement projects and supporting the activities of her three children. Joe Olson Houston County Kelly Peterson Kelly began her new position as a Tech Clerk in Houston County this past January. She has been with the county for ten years. She transferred to the Assessor’s Office from Extension, which was preceded by a stint in Public Health. Kelly is the mother of four, and the grandmother of one. She and her husband recently purchased 120 acres of land and have tried their hand at being farmers. Kelly loves playing fantasy football with family, and is looking forward to the end of the pandemic shutdown. Jim Wise Jim joined the city of Eden Prairie as an Appraiser III this past March. He is a Certified General Appraiser and previously worked for EB Herman Companies performing commercial and residential appraisals, as well as business valuations. He graduated from St. John’s University with a degree in Accounting. He and wife, Kathleen, have a high school aged daughter, and enjoy attending their daughter’s athletic and music activities together. Jim also appreciates cooking and travel.

3,200 acres, 300 stock cows, and 20 bulls...

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Please send New Faces In New Places information to: [email protected]


New faces in new places, continued

Ranching in

Northern Minnesota

Written By Terrie Johnson, SAMA

Mahnomen County

3,200 acres, 300 stock cows, and 20 bulls...


It is April 1st, the spring of 2020, and calving season is upon us. It is time to locate the calf puller, the OB gloves and the chain, just in case the first calf heifers have some issues. Before this season begins, we will go back to where it all started.

It all begins a year earlier, with the selection of the bulls. We have a commercial cow/calf operation and sell our steers and he i f e r s a t a market. The bulls we select offer the best genetics possible, which increases the likelihood that they will perform even in this harsh, northern plains environment. We l o o k f o r a n a b o v e a v e r a g e wean ing we igh t , yearling performance and calving ease. Weaning weight is an estimate of pre-weaning growth that is measured in pounds. Yearling weight is an estimate of post-weaning growth that is measured in pounds. Calving ease is based on low birth weight bulls. These bulls are used on first calf heifers so that they have a better chance to have a smaller calf and be unassisted during birth. Bulls are usually replaced at around five years of age. At that point, some of them can weigh up to 2,500 pounds. Because of their size, they are too big for breeding, start to have problems with their feet, and sometimes they have attitude issues.

Early June, the cows and calves are put out to pasture. Neighbors come over and help sort out cow/calf pairs and give them their vaccinations. Records are kept on which pastures they go to, and which bulls are put with them. How many cow/calf pairs that are put in one pasture depends on the total acres, and how much of the pasture is wooded. Fresh water should be made available. In

our operation, we have pipelines running to tanks in the pasture. The cattle need to be checked weekly for health and possible injuries. We also distribute salt and minerals for the cattle to consume so they do not become mineral deficient.

The bulls are put out with the cows the first week of July. With the cow having a 280-day gestation period, this would result in calving starting the middle of April. The number

of bulls in each pasture depends on the number of cows. There must be enough bulls in each pasture, in case of injuries, to make sure the cows get bred. Certain bulls go with certain cows. Some Hereford bulls go in with the black angus cows to crossbreed and produce a black white-faced calf. The black angus bulls are put in with the black white-faced and black angus cows. After 75 days

the bulls are taken out of the pasture. This is done so that the calving period is within approximately 80 days.

In the fall, it is time for the cows and ca lves t o come home. They are re-vaccinated, w o r m e d , a n d given Multi-Min shots. Two weeks later the calves are weaned from their mothers. They are put in feed lot pens and receive feed rations to

help them grow and develop. Then the veterinarian checks the cows to make sure they are bred. We sort out the cows that are not bred, and the ones that have bad feet or udders and they are sold.

Winter is the time to ensure that the cattle are receiving high quality nutrition. We grow our own feed, and formulate a ration consisting of alfalfa/grass hay, silage, corn distillers and added minerals. For


the cow to produce a healthy calf in the spring, they must be fed properly.

Here we are at the middle of April, and calving has started. It is a joy to see the newborn calves. Although, the momma cows are very protective of their calf, and can become aggressive. Precautions need to be taken in order to stay safe when tagging the new calves. One of the first things we look for is if the calf has nursed. It is essential that the calf receives colostrum (first milk) shortly after birth. This is a tremendous benefit to the calf’s immune system, health and growth. The ability of the

newborn calf to absorb the colostrum antibodies declines rapidly after birth. Occasionally, a cow will give birth to twins. Usually, the cow will only take one calf, and chooses which one it wants. We take the other calf, and it becomes a “barn baby”, which means we put it in the barn and feed it with a bottle full of milk replacer. It is a busy time for us, with many different issues that can occur with the cow and/or calf.

At the end of the day, we are rewarded for all this work by being able to watch the healthy, robust calves run, kick and play with each other

in the pasture. It would also help if the current market would let the producers make a profit doing what they enjoy doing.

But that is a whole other story …...........

Ranching in Northern Minnesota, continued

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assessor Word Find

Created with TheTeachersCorner.net Word Search Maker

NANCY GUNDERSON, CLAY COUNTYEDITORIAL COMMITTEE MEMBER

Classifieds


ClassifiedsAmber Hill, SAMA

Polk County Editorial Committee Member

6725 Iroquois Cir, Edina $1,790,000

Not one, but two former Minnesota athletes’ homes are currently on the market.

Former Twins player and coach recently listed his approximately 9,764 square foot home. The property is a private gated hilltop estate.

Inside there is a 460 square foot master suite, spa, gym, and mini wine cave.

5 Bedrooms

5.5 Bathrooms


CLASSIFIEDS 3784 Wescott Circle, Eagan

$1,395,000

Take a peek inside Xavier Rhodes, former Vikings cornerback, home.

With Rhodes heading to join the Indianapolis Colts, his 2018, approximately

5,506 square foot house has hit the market. The great room is truly great

with 19-foot ceilings, there is master suite on both levels, movie theater, gym,

and basement bar.

Total Taxes for 2020: $11,730.00

http://www.loopnet.com/

5 Bedrooms

6.5 Bathrooms


Editorial Committee Member


The Top 10

Jamie Freeman, SAMA Clearwater County Editorial Committee Member

US States with the Highest Average

Property Taxes

Americans are faced with a host of taxes that regularly take a chunk out of their incomes. Depending on where you live, property taxes can vary considerably across the US.

Here’s a look at the states with the highest property tax burdens as compiled by WalletHub:

1. New Jersey

New Jersey, with over 130 miles of Atlantic coast, is the most expensive state for property taxes in the nation with the typical homeowner paying over $8,000 each year. Ouch!

• Property tax rate: 2.47% • Median property value: $327,900 • Annual tax on the median valued property: $8,104

2. Connecticut

Connecticut, located in southern New England region of the United States has a mix of coastal cities and rural areas. High tax rates combined with a high median home value places Connecticut as the second highest property taxes in the US.

• Property tax rate: 2.11% • Median property value: $272,700 • Annual tax on the median-valued property: $5,746

3. New Hampshire

New Hampshire, famous for its beautiful covered bridges, comes in at number three. The average resident will pay over $5,500 each year in property taxes, just slightly less than Connecticut.


Sponsored By:


Top 10 US STATES WITH THE HIGHEST AVERAGE PROPERTY TAXES


4. New York

New York got its nickname “Empire State” to recognize its vast wealth and resources. High home values in New York equal high property taxes.


5. Massachusetts

Massachusetts is known for being the landing place of the Mayflower and the Pilgrims. It is also the most populous state in the New England region of the US.


6. Illinois

Illinois homeowners pay the second-highest property tax rate in the US at a whopping 2.30%.


7. Vermont

Another state in the New England region makes its way into the top 10 for property taxes.


8. Rhode Island

The smallest state in the US pays big taxes at over $4,000 for the average homeowner.





9. California

With the third-highest median homes values in the US, It is not surprising to see California in the top 10.


10. Maryland

With median home prices over $300,000, Maryland lands a spot in the top 10 states for highest property taxes.


Just for fun…. let’s look at the lowest 10.

41. Oklahoma

Starting the countdown for the lowest taxes is Oklahoma. Oklahoma’s tax rates are slightly higher, but the affordable property values keep the annual taxes lower.


42. Kentucky

Kentucky, the blue grass state, an inexpensive place to own property.




43. Indiana

Indiana taxes are nearly identical to Kentucky. The Hoosier state, famous for the Indianapolis 500, also has a tax rate well below 1%.


44. Tennessee

Tennessee, the heart of the country-music scene is also home to the Great Smokey Mountains, Elvis Presley’s Graceland and low property taxes.


45. Mississippi

Its name derives from a Native American word meaning “great Waters”. The state is also famous for its Mississippi Mud Pie.

• Property tax rate: 0.81% • Median property value: $114,500 • Annual tax on the median-valued property: $924

46. South Carolina

South Carolina, one of the original 13 colonies that formed the United States, is an affordable option for coastal living.




47. Louisiana

Louisiana residents pay lower taxes than most states. Louisiana is also known for its many festivals, the most famous being Mardi Gras.


48. Arkansas

Although Arkansas in the only US State that produces diamonds, this state has some seriously affordable taxes.


49. West Virginia

Located in the Appalachian region of the Southern United States. In addition to low taxes, West Virginia also has low median home values.


50. Alabama

Alabama, also known as the “Heart of Dixie” and the “Cotton State”, has the lowest property taxes in the US.

• Property tax rate: 0.42% • Median property value: $137,200 • Annual tax on the median valued property: $572




And where exactly does Minnesota stand in terms of property taxes?

19. Minnesota

Minnesota, “Land of 10,000 Lakes”, where folks are “Minnesota Nice”. Residents pay more than neighboring states like North Dakota, South Dakota and Iowa, thanks to higher home prices.


EE


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What You Get For


Editorial Committee Member

RETAIL

East Grand Forks (Polk County)

Sold September 2019

$675,000

Built in 1970, Addition 1990 approximately 9,850 SF

Owatonna (Steele County)

Sold April 2020

$3,600,000

Built in 2005 approximately 37,746 SF

Forest Lake (Washington County)

Sold February 2020

$9,050,000


Hugo (Washington County)

Sold September 2019

$500,000



Amber Hill, SAMA

Polk CountyEditorial Committee Member

out of the past Remembering Yesterday

5 Years Ago—2015

• Shelly Maloney of Sherburne County toured the Oliver H. Kelley farm. It is the only working farm still operating in MN as it did in the 1860’s. At the time the farm plan to expand by spring 2017 to be able to give visitors a view of what farming used to be versus what farming is today

• Summer seminars held in St. Cloud saw over 300 visitors.

10 Years Ago—2010

• In June a federal jury in Minneapolis found vendors Russell and Abby Cole guilty of using an online auction to defraud Best Buy of $41.6 million between 2003-2007. The vendors had the help of Robert Bossany, a Best Buy employee.

• June tornadoes ripped through Wadena, part of a turbulent system that fueled twisters across the state and killed at least three people.

15 Years Ago—2005

• Feds in Minnesota shut down the flagship company, Xpress Pharmacy Direct, of Christopher Smith (25) and seized $1.8 million in luxury cars, two homes and $1.3 million in cash held by Smith and associates. The Spamhaus Project, an anti-spam group, considered him one of the world's worst offenders.

• In St. Paul some state offices closed and about 9,000 state employees were jobless after parts of Minnesota's government shut down for the first time in state history, leaving most rest stops closed for the Independence Day weekend. Lawmakers failed to pass even a stopgap plan to keep the government up and running while negotiators keep working.

20 Years Ago—2000

• 2001 Property Tax Reform begins the shift of tax burden.

30 Years Ago – 1990

• The first increase since 1984 took place on farm properties as the property values climbed out of a slump.

• The median sale prices of homes as reported by “Minnesota Housing Trends” were o Minneapolis-St.Paul

$86,818 o Duluth $44,130 o Rochester $69,615 o Moorhead $60,333 o St. Cloud $57,274 o Mankato $60,715 o Remaining portion of the

state $44,773.

40 Years Ago – 1980

• The 1980 Legislative session made history by changing class rates and the addition of listing the value of the homestead dwelling, garage, and one acre on class 3-B property and the homestead base value index was repealed.

35 Years Ago - 1985

• 200 people attended the summer seminars.

• Interest rates dropped to 11% on residential properties.

45 Years Ago - 1975

• A “tax freeze” was in effect for MN property taxpayers who qualified. To be eligible for the 1975 tax freeze you had to be born before May 31, 1910.

50 Years Ago - 1970

• A reminder was sent out to Minnesota Assessor’s to wear the “Blazer Jacket” at the Las Vegas convention. The cost of the blazer and emblem was $35 and they were so popular that Iowa designed one also.

• Assessor’s strived to attain a targeted level of assessment of 33 1/3 percent.


transitions B

y Nancy Gunderson, SAMA, Clay County Editorial Committee Member

Best Wishes Upon Retirement

Rollie will ride off into the sunset on June 1 and retire from his position as the Deputy County Assessor for Washington County. His retirement marks the end of a twenty-nine year career in public service, the last nineteen years with Washington County.

Rollie entered the real estate industry in 1977 as an independent fee appraiser. He attained the level of Certified General Appraiser, and still holds the license to this day. He made the jump to the assessing side when he joined Rice County as a residential appraiser in 1991. This was followed by periods of tenure at the city of Coon Rapids, Washington County, and Anoka County. He accepted a Commercial Appraiser position with the city of Woodbury in 2001; Woodbury assessment was absorbed by Washington County shortly thereafter. Rollie obtained his Senior Accredited Minnesota Assessor (SAMA) in 2001, and was promoted to the Deputy County Assessor, with a focus on supervising

The other great appeal of more free time is the ability to spend more time with family. Rollie has a son and a daughter that have given him six grandchildren, two boys and four girls, ranging in ages from two to eleven. “I’m really excited about being free to see the grandkids more,” said Rollie. “They are getting more involved in activities and I will be able to be around and see them more.”

Rollie will be missed by the assessing community in general, and especially in Washington County, where his experience will be tough to replace. However, his retirement is a well-earned reward for a long and distinguished career.

“I wish everyone well,” said Rollie, “but I’m ready for the next chapter in life.” Well said.

Congratulations, and best of luck to Rollie!

the commercial staff. It was a position the he maintained with skill and diplomacy.

On reflecting back on his career, Rollie commented, “There were so many changes that occurred over the years. I couldn’t name one single event or one individual case that stands out to me. I will say change was constant and I never stopped learning. I kept myself open to new concepts and ideas as laws and trends continued to change.”

Rollie will maintain both his fee appraiser and assessing licenses for the immediate future “just to keep the door open,” but he has no real plans other than to spend a lot of time at his place up north. “For years I’d work all week and take care of the house, and then run up north on weekends, and there was more work. I’m going to have the time to just slow down and enjoy it. I’m really looking forward to a slower pace and just enjoying the outdoors.”

ROLLIE HUBERWashington County

ByMikeMike Bjork, AMA, Washington County Editorial Committee Member


Nancy A. Amberson Red Lake County Assessor

Region 8

Nancy was employed by Red Lake for 40 years and served as County Assessor for 34 of those years. She retired on April 3rd.

We wish Nancy all the best in her retirement!!

Unknown Author is licensed under CC BY-NC-ND

Transitions, continued


TRANSITIONS, CONTINUED

Adeline Olson Pennington County Assessor Set to Retire July 3rd It is 40 years today (May 27th) that I started in Pennington County, hard to believe isn’t it? I remember it like yesterday, I was driving Fred’s Cab and the buzz around the cab station was the Auditor’s Office at the Court House was hiring someone. So, I beat feet over there and talked to the Auditor and he said, “No, no we are not, but I think the Assessor is looking to hire someone.” And the rest as they say, is history. I was hired as a clerk then went up from there. I have been the County Assessor since January 1993. I am truly blessed with a bunch of good friends. I come from a small family, I have a sister and a brother. I have 5 nieces, 2 great nephews and 1 great niece. Because my Dad came from a family of 14, I have a ton of relatives all over the United States. Word of my retirement is spreading fast. I got text message from my pilot friend that said I should plan on coming to Arizona for a few weeks this winter then go onto New Mexico from there and visit his family. I am looking forward to a more relaxed life, which will include things that I want to do. I may even have time for my many hobbies. I might even write a book; my cousin has already given me the title” The Adventures of Adeline” If you asked me what I’d miss I’d have to say “I still enjoy this job, but what I will miss most are the people, both local and the statewide friends and colleagues.”

We all wish Adeline the best in her retirement!!!

Transitions, continued


Jake Pidde, AMA, Stearns County Editorial Committee Member

TAX COURT SHOPKO VS. CHISAGO COUNTY

1

STATE OF MINNESOTA TAX COURT

COUNTY OF CHISAGO REGULAR DIVISION______________________________________________________________________________

Shopko Stores Operating Co., LLC,

Petitioner,

vs.

County of Chisago,

Respondent.

ORDER ON COUNTY’S MOTION FOR AMENDED FINDINGS OF FACT

File Nos. 13-CV-15-852 13-CV-17-278 13-CV-17-597

Filed: June 3, 2020______________________________________________________________________________

These consolidated cases came before the Honorable Bradford S. Delapena, Chief Judge

of the Minnesota Tax Court, on respondent Chisago County’s post-trial motion for amended

findings of fact.

Susan Buckna represents petitioner Shopko Stores Operating Co., LLC.

Marc J Manderscheid and Andrew M. Carlson, Taft Stettinius & Hollister LLP, and Janet

Reiter, Chisago County Attorney, and Jeffrey B. Fuge, Assistant County Attorney, represent

respondent Chisago County.

These property tax cases concern the market value of the Shopko store in North Branch,

Minnesota, as of January 2, 2015, 2016, and 2017. On May 6, 2019, we filed findings of fact,

conclusions of law, and order for judgment concluding that the assessor’s estimated market value

for the subject property understated its market value as of each valuation date. Shopko Stores

Operating Co., LLC v. Cty. of Chisago, No. 13-CV-15-852 et al., 2019 WL 2077463 (Minn. T.C.

May 6, 2019). On May 21, 2019, the County filed a motion for amended findings of fact. We

grant in part and deny in part the County’s motion.


TAX COURT, continued

2

Based upon all the files, records, and proceedings herein, the court now makes the

following:

ORDER

1. Finding of Fact No. 28 of the Findings of Fact, Conclusions of Law, and Order for

Judgment filed on May 6, 2019, see Shopko Stores Operating Co., LLC v. Cty. of Chisago, No.

13-CV-15-852 et al., 2019 WL 2077463 (Minn. T.C. May 6, 2019), is amended as follows:

The subject property’s building improvements reflected functional obsolescence of $1,572,951 $60,000 as of the 2015 assessment date.

2. Finding of Fact No. 30 is amended as follows:

The subject property’s market value under the cost approach as of the 2015 assessment date was $6,254,000 $7,767,000.


The subject property’s market value as of the 2015 assessment date was $5,483,000 $6,694,000.





6. Respondent Chisago County’s motion for amended findings of fact is in all other

respects denied.

AMENDED ORDER FOR JUDGMENT

1. The assessed value of the subject property as of January 2, 2015, shall be increased

from $5,158,800 to $6,694,000.


3


from $5,158,800 to $6,694,000.


from $5,174,500 to $6,694,000.

IT IS SO ORDERED. THIS IS A FINAL ORDER. LET JUDGMENT BE ENTERED

ACCORDINGLY.

BY THE COURT:

Bradford S. Delapena, Chief JudgeMINNESOTA TAX COURT

Dated: June 3, 2020

MEMORANDUM

I. PROCEDURAL BACKGROUND

On May 6, 2019, we filed findings of fact, conclusions of law, and order for judgment in

these matters, determining the market value of the Shopko store in North Branch, Minnesota, as

of January 2, 2015, 2016, and 2017. See Shopko Stores Operating Co., LLC v. Cty. of Chisago,

No. 13-CV-15-852 et al., 2019 WL 2077463 (Minn. T.C. May 6, 2019) (May 6 Order). Those

valuations relied 80% on the cost approach to value and 20% on the sales comparison approach.

Id. at *22. Our cost approach incorporated a $1,572,951 functional obsolescence estimate for the

subject property, based on evidence that Mills Fleet Farm had spent approximately $2,500,000 to

“rebrand” for its own use a former Lowe’s big box store in Cambridge, Minnesota. Id. at *20.

Although we found that our sales comparison approach had “fundamental weaknesses” that



4

rendered it only “minimally reliable,” id. at *8-9, *14, *21, we nevertheless weighted it 20% in

our final reconciliation, reasoning (in accordance with controlling precedent) that “our inability to

use the income capitalization approach renders partial reliance on the sales approach relatively

more important,” id. at *21.

A. County’s Motion For Amended Findings

On May 21, 2019, the County filed a motion for amended findings of fact1 arguing that the

court’s functional obsolescence estimate was not supported by record evidence and asking us to

recompute our cost indicator based on a finding that the subject suffered from no functional

obsolescence.2 The County also urged the court to “acknowledge its misgivings” about the sales

comparison approach and thus to place 100% reliance on the cost approach (as revised).3 Shopko

opposed the County’s motion arguing that the court’s functional obsolescence estimate was

adequately supported by the record and that the court’s partial reliance on the sales comparison

approach was warranted.4 We heard the County’s motion on June 27, 2019.

B. Order Reopening The Record

A few weeks later, on July 18, 2019, we filed an order reopening the record and for further

proceedings. Shopko Stores Operating Co., LLC v. Cty. of Chisago, No. 13-CV-15-852 et al.,

2019 WL 3311207 (Minn. T.C. July 18, 2019). We noted with respect to functional obsolescence:

(1) that the County had not proffered a functional obsolescence estimate during trial; (2) that

although Shopko had “demonstrated the existence of functional obsolescence,” we had “rejected

[its] estimate on methodological grounds”; and consequently (3) that “a functional obsolescence

1 Resp’t’s Not. Mot. & Mot. Amend. Findings (filed May 21, 2019). 2 Resp’t’s Mem. Supp. Mot. Amend. Findings 7-11, 15 (filed May 21, 2019). 3 Resp’t’s Mem. Supp. Mot. Amend. Findings 16-22. 4 Pet’r’s Mem. Opp’n Amend. Findings 4-8 (filed June 21, 2019).



5

estimate for each valuation date was … necessary to determine the subject property’s market

value ….” Id. at *1.

Based in part on the County’s assurance “that the parties’ expert witnesses could—if given

another opportunity—more reliably estimate functional obsolescence at the subject property,” the

court invoked its discretion to order further proceedings “during which the parties may present

additional evidence quantifying functional obsolescence at the subject property as of the three

valuation dates.” Id. at *1-2 (citing Minn. R. 8610.0120, subp. 2 (2019)). This additional

evidence, the court reasoned, would allow it to better evaluate the strength of the evidence on

which it had already relied: “We think that the strength of the record evidence supporting the

court’s current functional obsolescence estimate should be evaluated not in the abstract but,

instead, in light of additional expert testimony that might be brought to bear on that specific and—

in this case—central issue.” Id. at *2.

On August 21, 2019, after consulting with the parties, we filed a supplemental scheduling

order requiring the exchange of supplemental appraisal reports no later than February 4, 2020;

setting the matter for an evidentiary hearing on March 3, 2020; and affording each party 30 minutes

for direct oral examination of its expert appraiser.5 The parties agreed that—in preference to filing

post-hearing memoranda—they would instead submit the matter based on oral closing arguments.6

C. Shopko Discontinues Its Participation

On January 16, 2019, approximately five months before the court filed its May 6 Order,

Shopko filed a Chapter 11 bankruptcy petition. As the foregoing procedural history indicates,

Shopko nevertheless appeared through counsel to oppose the County’s post-trial motion for

5 Suppl. Sched. Order ¶¶ 1, 3-4 (filed Aug. 21, 2019). 6 Suppl.Tr. 8-9. “Suppl.Tr.” refers to the transcript of the supplemental evidentiary hearing

held on March 3, 2020.



6

amended findings. On January 29, 2020, however, Shopko’s attorneys filed a formal withdrawal

of counsel, which included contact information for future correspondence with Shopko.7 Despite

the February 4, 2020 deadline, Shopko did not serve the County with a supplemental appraisal

report concerning functional obsolescence at the subject property. In contrast, the County timely

served and filed a written report prepared by Timothy L. Vergin, MAI, CRE.8

D. Supplemental Evidentiary Hearing

The County appeared for the scheduled March 3, 2020 evidentiary hearing; Shopko did

not.9 Pursuant to the court’s supplemental scheduling order, the County introduced into evidence

Mr. Vergin’s supplemental appraisal report concerning functional obsolescence10 and elicited oral

direct testimony from Vergin highlighting certain points.11 Counsel then presented a closing

argument designed to assist the court in evaluating: (1) the strength of the evidence on which the

court had originally relied in estimating functional obsolescence; and (2) the probative force of the

County’s supplemental evidence.12

II. PERTINENT FEATURES OF THE COURT’S MAY 6 ORDER

Our May 6 Order determined that the subject property had a market value of $5,483,000 as

of the 2015, 2016, and 2017 assessment dates. Shopko, 2019 WL 2077463, at *2, *22. Shopko’s

expert appraiser at trial was Mr. Paul G. Bakken, CRE, MAI, CCIM, MSW; the County’s was Mr.

Dwight W. Dahlen, MAI, SRA. Id. at *2. We agreed with the experts that the subject’s highest

7 Not. Withdrawal (filed Jan. 29, 2020). 8 Ex. HH.9 Suppl.Tr. 2, 4-6. 10 Suppl.Tr. 14-15. 11 Suppl.Tr. 14-88. Mr. Vergin gave some additional testimony in response to questions

by the court and follow-up by the County. Suppl.Tr. 88-102. 12 Suppl.Tr. 102-28.



7

and best use “was for continued use as a single-tenant big box retail store.” Id. at *2, *5. The

court’s valuations relied 80% on the cost approach to value and 20% on the sales comparison

approach. Id. at*22. We did not use the income capitalization approach, finding it unreliable

under the circumstances. Id. at *15-16.

A. Functional Obsolescence Estimate

The court found the cost approach “by far the most reliable” of the three traditional

approaches to value. Id. at *21. “First, the subject building improvements were completed in

2008, making them only 7 years old on the 2015 valuation date.” Id. “Second, both site value and

replacement-cost new [were] well supported. For site value, we used 3 of Mr. Bakken’s

comparable land sales and 5 of Mr. Dahlen’s, making only modest adjustments…. [T]he parties’

replacement-cost-new estimates were almost identical.” Id.; see also id. at *17-18 (court’s analysis

of site and improvements).

“The three forms of depreciation under the cost approach are physical depreciation,

functional obsolescence, and external obsolescence.” Guardian Energy, LLC v. Cty. of Waseca,

868 N.W.2d 253, 262 (Minn. 2015). Methods for estimating depreciation include the market

extraction method and the economic age-life method. Shopko, 2019 WL 2077463, at *18.

Relying on the market extraction method, Mr. Bakken “used [total] depreciation rates of

74.7%, 75.3%, and 76.0%, respectively, for the 2015, 2016, and 2017 valuation dates.” Id. Mr.

Dahlen, on the other hand, “used the economic age-life method to calculate the subject property’s

physical deterioration” at 17.5%, and made no further reductions for either functional or economic

obsolescence. Id. at *20. The experts thus diverged sharply concerning total depreciation, based

largely upon disagreement about the existence and magnitude of functional and economic

obsolescence.



8

The court adopted Mr. Dahlen’s 17.5% estimate for physical deterioration and found no

persuasive evidence of external obsolescence. Id. We agreed with Mr. Bakken’s opinion “that the

custom nature of big box stores—including elements such as store depth, interior finishes, and

exterior accents that subsequent users will not value and, indeed, will seek to eliminate—creates

intrinsic functional obsolescence.” Id. Such obsolescence, we noted, “can be measured roughly

by the cost to ‘rebrand’ the store to reflect the functional and aesthetic preferences of a subsequent

user.” Id. (citing Menard, Inc. v. Cty. of Clay, 886 N.W.2d 804, 818 n.6 (Minn. 2016)).

The court ultimately adopted a functional obsolescence estimate based on a discussion in

Bakken’s appraisal report: “Bakken documents … that Mills [Fleet Farm] spent $2.5 million, or

$19.67 per square foot, to rebrand a former 127,082 square-foot Lowe’s home improvement store

[in Cambridge, Minnesota]. Using that unit cost and the subject’s gross building area of 79,967

square feet, we derive functional obsolescence of $1,572,951.” Id. (citation omitted). Bakken’s

report contained before and after street-level photographs of the Mills’ renovation showing

substantial aesthetic and structural changes.13 Adjacent text indicated: “The exact cost of this

change in branding was not know[n] but the costs are significant as seen by these photos.” 14 A

separate write-up of the Mills purchase, however, contained the following, additional information:

• Mills’ agreement to purchase the former Lowe’s in Cambridge was contingent upon Mills’ purchase of two additional 5-acre parcels: one directly south of the subject (lying along Highway 95) and one directly north of (behind) the subject;15

• Mills “spent $2.5 million re-branding and expanding the improvements to the Mills Fleet Farm standard.” 16

13 Ex. 1, at 67. 14 Ex. 1, at 67. 15 Ex. 1, at 152. 16 Ex. 1, at 152.



Official Publication of the Minnesota Association of Assessing Officers mnmaao.org

Documents

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