BOARD OF EQUALIZATION
April 9, 2019
The board convened as a board of equalization. Members took their oaths. Members present: Roger Wentland, Tom Reisch, Garrett Gassman, Voni Durant and Alex Protsch. Absent: none. Director of Equalization Tami Severson, Wayne and Tami Moore were also present. The Pledge of Allegiance was recited. Chairman Wentland called the meeting to order. It was moved by Protsch, seconded by Durant and carried to approve the agenda.
Treasurer Pat Carmon 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 Gassman, seconded by Reisch and carried to authorize the director to make the changes for the applications submitted to the treasurer.
The board considered the residential appeal 2019-01 of Wayne and Tami Moore regarding NW4 1-105-58, Beaver Township, Miner County, South Dakota. The applicants Wayne & Tami Moore were present. They were requesting the valuation of the residential property be lowered from 64,621 to 40,000. Their request was based on location, age of house, and valuation of other residences within the area. Director Severson recommended the valuation of the residence remain at 64,621. She provided information to support the valuation. After reviewing the Director of Equalization’s information, Alex Protsch voiced that using the current sales on a square foot cost this property is valued at a lower valuation based on cost per square foot. Commissioner Reisch presented the definition of fair market value. Durant stated she believed Moore’s were being over assessed for their efforts in “keeping up” the property. It was moved by Durant and seconded by Gassman to approve the application (2019-01). Voting aye: Durant. Voting nay: Protsch, Reisch, Gassman and Wentland. Application was therefore denied.
Motion by Reisch, seconded by Gassman 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 2019
Record # Legal Description Explanation of Change
4687 SW4 Exc Lot 1 & less that portion of Clarify Legal Description
Lot A of D K Bowman’s 1st Add in W2 15-106-58
1154 N 420’ of W 285’ of NW 4 2-106-57 Change of Etal Other Name
423 NW4 8-105-57 Change number of acres to 157.35
Motion by Protsch, seconded by Durant and carried to authorize the Director of Equalization to make changes on the assessment rolls to reflect the qualifying applications for the Disabled Veterans Exemption.
It was moved by Gassman, seconded by Durant and carried to approve the annual applications for continued tax exempt status (SDCL 10-4-19) for Fedora Community Development, Miner County Historical Society, Fedora Fire Department, Evangelical Good Samaritan Society, Horizon Health Care, Carthage Museum & Historical Society, Orville Redding American Legion Post #61, Nels Pederson American Legion Post #145, townships, churches and cemeteries throughout Miner County.
Having no further business for 2019 it was moved by Durant, seconded by Gassman and carried to adjourn the 2019 county Board of Equalization. Dated this 9th day of April, 2019.
Roger Wentland, Chairman
Miner County Board of Equalization
Attest: Susan Connor, Miner County Auditor