April 12, 2022
The Miner County Board of Commissioners met for equalization on April 12, 2022 in the Miner County Courthouse commission room. Members present: Tom Reisch, Kari Jo Carlson, Kathy Faber and Joe Bechen. Chairman Protsch joined the meeting later. The flag pledge was recited. Tami Severson, Darcy Albert, Alan Lambert and Karen Lambert were also present. Vice-chairman Reisch called the meeting to order. Motion by Carlson, seconded by Faber and carried to approve the agenda. The board members took their oaths of office serving as Board of Equalization.
During Public Comment Reisch informed the board that he had received complaints from the public concerning hotel reservations that were made with the Howard Hotel & Convention Center prior to its closing. Guests had arrived to find the hotel closed. State’s Attorney Ellendorf has been made aware of the issue.
Director of Equalization Severson presented an application for abatement from Prairie Ag Partners. Real property that was included in the valuation of the real property did not exist on the real property at the time fixed by law for making the assessment. Therefore, Severson requested the abatement be approved. It was moved by Faber, and seconded by Carlson to abate the portion of taxes ($3133.63) associated with record #3438 described as Lot 1 of Lot 6; Lot 1 of Lot 8; Lot 10 & 12 all in Chicago NWNW RR station grounds; Farmer’s Elevator Co. Outlot 2 & Part of Farmer’s Elev. Co. Outlot 1. Voting aye: Carlson, Faber, Bechen & Reisch. Voting nay: none. Motion carried.
The board considered the non-residential appeal 01-2022 of Alan Lambert ETAL regarding a parcel (6.7 acres) in the Northwest Quarter of Section 18, Township 105N, Range 58 W of 5th P.M., Miner County, South Dakota. The applicant Alan Lambert and Karen Lambert were present. Alan is requesting the valuation of the acreage be lowered from 31,550 to 12,730. His request was based on location, property use, and that the valuation is far above fair market value of pasture land. He also presented a historical listing of the valuations over the past 5+ years. Equalization Director Tami Severson informed the commission that up until 2019 the site had a mobile home located on this property and those utilities are present for use as a building site. (Protsch joined the meeting) Severson also gave an overview of the requirements she must follow when assessing property. SDCL 10-6-112 provides rules for classifying agricultural land. This property does not qualify for ag classification according to this statute. Miner County is currently below the Non Ag acreage values of surrounding counties.
Carlson asked if the board lowered the value of this acreage would it force you to lower values on all acreages in the county? Severson believed it would and that the law does not allow that action.
Reisch asked if Miner County had any comparable sales of bare acreages such as the one in question. Severson stated she did not have sales that she could compare, but in reviewing acreage sales with structures, the market is showing the land value has increased. In order to keep up with acreage sales, all non ag acreages in the county received the same increase that this acreage received. These increases brought our county up to the state law required 85% sales ratio.
Protsch stated the Director of Equalization must assess at fair-market value. Alan Lambert agreed that everything is overvalued and by looking at the director’s book of sales prices are all over the place and it is hard to be
consistent. Karen Lambert added that she had sought information from a real estate agent as to the estimated value of the property. She was informed that $6000 would probably be the maximum.
After consideration of all information presented it was moved by Faber, seconded by Carlson to deny the application 01-2022 of Alan Lambert ETAL-voting aye: Faber, Carlson, Reisch, Bechen and Protsch. The application is denied.
Treasurer Jessica Charles 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 Carlson, seconded by Faber and carried to authorize the director to make the changes for the applications submitted to the treasurer.
Director of Equalization presented the following for the board’s consideration. Motion by Reisch, seconded by Faber 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 Carlson, seconded by Faber 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.
It was moved by Carlson, seconded by Bechen and carried to approve the application for tax-exempt status of a private organization (10-4-9.1) for Miner County Historical Society #3486 Lot 18 Block 2 Howard City-OP; #3484 Lots 13-14 & 15 Block 2 Howard City OP.
Motion by Bechen, seconded by Faber and carried to authorize the Director of Equalization to make the changes on the assessment rolls to correct the following clerical errors:
Ø Clerical Corrections
#3904 Lots 7 & 8 2-106-56 Howard City-Poncelet’s Add
Ø Change from NA to OO
#508 NW4 26-105-57
Ø Delete value for buildings no longer there $2,000
#3029 SE4 28-108-58
Ø Delete NA-A1 value $22,433 delete Ag-A1 value $1,204
#607 SW4 5-105-58
Ø Delete structure value of $3,763
#3384 Lot 3 Block 2 Carthage City- Johnson’s Add
Ø Change from NA to OO
#2018 W2NE4 8-107-57
Ø Additional Owner names added
#850 SW4 17-106-55
Ø Delete structure value $1,036 add it to parcel #843
#843 SW4 16-106-55
Ø Add structure value from parcel #850 $1,036
Ø Delete $500 value from this parcel (building has been gone for a few years)
Severson informed the board that no changes from local boards were filed within her office. She also handed out information on sales, new soil changes and the change in valuation productivity.
As required by SDCL 10-3-14 the annual conference with the commissioners and the director of equalization was held with Tami Severson present.
It was moved by Carlson, seconded by Faber and carried to enter into executive session (SDCL 1-25-2 (1)) at 10:15. The board returned to regular session at 10:44. The board stated they would like First District of Local Govts. to be contacted to request a statewide county wage study be completed. Carlson stated she would make contact with Todd Kays at First District to make this request.
Having no further business, the Miner County Board of Equalization adjourned.
Dated this 12th day of April, 2022.
Alex Protsch, Chairman
Miner County Board of Equalization
Attest: Susan Connor, Miner County Auditor