2016 Miner County Board of Equalization Minutes
April 12, 2016
The board convened as a board of equalization. Members took their oaths. Director of Equalization Tami Severson, DOE assistant Darcy Albert, Bernard Feldhaus, Larry Gauger, were present. The Pledge of Allegiance was recited. Chairman Wentland called the meeting to order.
Treasurer Debbie Eggert informed the board that she has received applications for the freeze on assessments of disabled and senior citizens and requested that the board instruct the director of equalization to make those changes to the assessment roll. Motion by Durant, seconded by Protsch and carried to authorize the director to make the changes for the applications submitted to the treasurer.
Motion by Reisch, seconded by Gassman and carried to authorize the Director of Equalization to make changes on the assessment rolls to reflect the qualifying applications for the exemption on assessments of dwellings of the disabled veterans.
Motion by Gassman, seconded by Durant and carried to authorize the Director of Equalization to make the changes on the assessment rolls to correct the following clerical errors:
DOE Clerical Corrections 2016
Record # Legal Description Explanation of Change
4511 All of Greenleaf Addition with exceptions Change value to $3,932
(Lot 2 Blk 2 Greenleaf Addition, Howard City,
NW 4 11-106-56)
Value incorrectly calculated.
3665 S2 Lot 4 Blk 2 Farmer’s Addition Howard City Change to Owner Occupied Status
Information from the local boards of adjustment were presented by Severson. She recommended no changes to those adjustments. The county board had no comment or concerns with this recommendation.
It was moved by Reisch, seconded by Gassman and carried to approve the annual applications for continued tax exempt status for Fedora Community Development, Miner County Historical Society, Fedora Fire Dept., Evangelical Good Samaritan Society, Horizon Health Care, Carthage Museum & Historical Society, Orville Redding American Legion Post #61, Kingbrook Rural Water, Nels Pederson American Legion Post #145.
The board considered the application for tax exempt status from St. Agatha’s Church, Parcel #4059 N. 136’ of Lot 3 exc N 76’ thereof & exc W. 334’ 3/106-56 SE4 Acre Property Howard City. It was moved by Durant, seconded by Protsch and carried unanimously to approve the tax exempt application.
Judy Shaw of the Judy Shaw Foundation joined the meeting for the consideration of the following tax exempt applications.
Parcel #3568: Lot 2 Blk 11 Howard City OP
Parcel #3569: Lot 3 Exc S. 25’ Including S2 Vacated Farmer Ave. on N side Lot 3 Blk 11 Howard City OP
Parcel #3571: S. 75’ Exc S 25’ Lot 4 Blk 11 Howard City OP
Parcel #3573: N. 75’ of W2 of Lot 4 and N. 4’ of S. 79’ Inc S2 of Vacated Farmer Ave.
On N side of W2 Lot 4 Blk 11 Howard City OP
Parcel #4753: N 79’ of E2 Lot 4 including S2 Vacated Farmer Ave. Blk 11 Howard City OP
Parcel #3575: Lot 5, 6,& 7 including vacated alley & S2 vacated Farmer Avenue Adjoining Lot 5
Howard City OP
Ms. Shaw stated the Hotel & Convention Center was purchased by the Foundation with the intent of providing a training and housing facility for those doing mission work. She stated that the Judy Shaw Foundation has a 501-©3 status which she feels qualifies the above mentioned parcels to be property tax exempt. The Foundation is operating the Hotel & Convention Center to provide a revenue stream to help pay the expenses of sustaining the building and for providing funds for mission work. She requested that the properties be 100% tax exempt.
Director of Equalization Tami Severson presented a packet of information showing various advertisements for events that have been held at the convention center along with advertising of hotel rooms and restaurant availability. Severson referenced SDCL 10-4-11, 10-4-9, 10-4-9.1, 10-4-9.2, and 10-4-9.3. These statutes should be utilized by the board to determine the status of the tax exempt application.
Commissioner Gassman stated he realizes the intent of the foundation is to use the facilities for mission type work but there is a retail aspect to the property too. Reisch, Protsch & Wentland also stated they feel the property is being used as a retail establishment and does not qualify for property tax exempt status. Durant voiced that the board must follow state statutes when making the decision.
Ms. Shaw stated that it will be very difficult to proceed with the next phase of the foundation’s plans without receiving the tax exempt status.
It was moved by Durant to deny the above mentioned applications of the Judy Shaw Foundation for tax exempt status. Shaw then asked if it would be possible to consider a percentage of taxable/nontaxable. Severson stated that information would need to be provided for her to review to make that determination as no evidence of charitable or benevolence was submitted with the application. The motion was then seconded by Reisch. Voting aye: Durant, Reisch, Wentland. Voting nay: Gassman and Protsch. Motion carried to deny the applications from Judy Shaw Foundation.
The board recessed to May 3rd. Dated this 12th day of April, 2016.
Roger Wentland, Chairman
Miner County Board of Equalization
Attest: Susan Connor, Miner County Auditor