April 11, 2023
BOARD OF EQUALIZATION
The Miner County Board of Commissioners met for equalization on April 11, 2023 in the Miner County Courthouse commission room. Members present: Tom Reisch, Alex Protsch, Joe Bechen, Mike Clary and Kathy Faber. The flag pledge was recited. Director of Equalization Tami Severson and Treasurer Jessica Charles were also present. Chairman Protsch called the meeting to order. Motion by Faber, seconded by Bechen and carried to approve the agenda. The board members took their oaths of office serving as Board of Equalization.
No persons appeared for Public Comment.
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 Faber, seconded by Reisch 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 Bechen, 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 Reisch, seconded by Clary 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.
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:
#1514 SW4 25-106-58
Ø Owner name: High Desert Dairy LLC etal Other owners: Dean VanDam, Craig VanDam, Nick VanDam
#4471 NW4 Exc N 1647’ of W 1058’ 35-106-58
Ø Owner name: Delmar D & Gertrude J VanDam Family Trust 1996 etal; Other owner: Dean VanDam
#4477 SW4 Exc S 460.91’ of N 1003.73’ of W 472.54’ 4-105-57
Ø Ag structure value should be $4,339
#5298 Tract 1B of Gassman’s Addition in N2 of NW4 24-105-56
Ø Value should be $7,500
#3003 Lot 1 & Lot 2 of Hamilton’s Add in E2 22-108-58
Ø Delete structure value of $4,351
#1068 NE4 21-106-56
Ø Adjust value to $5,982
#299 Building on Lease site SW4 21-105-56
Ø Delete structure value of $973
#4250 Lot 2 of NE4 Exc Lot H-2 10-106-56 Howard City Acre Prop NER
Ø Delete structure value $7,266
#3883 Lot 5 Block 5 Howard City-Northwesst
Ø Change from NA to OO
#380 Lot 2 of Koepsell Addition in NE4 Exc E 319’ of N 490’ of W2NE4 36-105-56
Ø Correct Acres from 80 to 76.41 Ag land Decrease by $7,841.80
#4693 Lots 2 & 3 Block 2 Industrial Park Howard City
Ø Reduce structure value down to 25%: Building $169,812; land $11,057
#2876 NW4 32-108-57
Ø Owner Name: Albrecht Family Holdings LLLP
#2758 Tract Prev Desc as Dak Cent RR in E2SWS4 6-108-57
Ø Adjust land value to $2,437
#2760 Tract Prev Desc as Dak Cent RR in SE4 6-108-57
Ø Adjust land value to $4,604
#2762 Tract Prev Desc as Dak Cent RR in NE4 7-108-57
Ø Adjust land value to $4,264
#3448 Tract Prev Desc as Dak Cent RR in SE4 with Exceptions Carthage
Ø Adjust land value to $2,898
Severson informed the board that one change was approved at local boards and filed in her office. She also handed out information on sales and soil productivity calculations.
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 Faber, seconded by Bechen and carried to enter into executive session (SDCL 1-25-2 (1)) at 9:59. The board returned to regular session at 10:15.
Having no further business, the Miner County Board of Equalization adjourned.
Dated this 11th day of April, 2023.
Alex Protsch, Chairman
Miner County Board of Equalization
Attest: Susan Connor, Miner County Auditor