Summer 2018

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

EQUAL EYES Summer 2018 Volume 40 Number 153

inside this issue:

Unique Architecture

From Sap To Syrup: the Art of Maple Syrup Production

Our Photo Contest Winners

The Top 10 Reasons to Attend the IAAO Confereence Summer Seminars Revisited Classifieds What You Get For

1st Place: Kevin Wynn, Hennepin County

2nd Place: Theresa Felix, Cass County

And Much More!

3rd Place: Irene Johnson, Becker County

E DITORIAL

MAAO

L EADERSHIP

COMMITTEE

Lori Thingvold, SAMA Wright County Managing Editor

Jason Jorgensen, SAMA Wadena County Associate Editor Committee Chair

Jamie Freeman, SAMA Clearwater County

Nancy Gunderson SAMA Clay County

Executive Officers President

Patrick Todd, SAMA st 1 Vice President

Michelle Moen, SAMA 2nd Vice President

Teresaa Mitchell, SAMA Financial Officer

William Effertz, SAMA Past President

Kyle Holmes, SAMA

Regional Directors Region 1

Joy Kanne, SAMA Region 2

Mike Sheplee, SAMA Region 3

Jean Sowada-Popp, SAMA Region 4

Mike Dangers, SAMA Region 5

Jason McCaslin, SAMA Region 6

Lori Schwendemann, SAMA Region 7

Chris Odden, SAMA Region 8

Terrie Johnson, SAMA Region 9 Kent Smith, AMA Committee Chairs Agricultural

Doug Bruns, SAMA CAMA and GIS

Randy Lahr, SAMA Conference Coordinator

Paul Knutson, SAMA, RES Editorial

Jake Pidde, AMA Stearns County

Amber Hill, CMA Polk County

Information Systems

Legislative

Mark Peterson, SAMA

Membership Coordinator

Rebecca Malmquist, SAMA, RES

Rules and Resolutions Sales Ratio Secretary Silent Auction Site Selection Strategic Planning Laura Odgren, CMA Martin County

Questions, comments or suggestions?

Please email editor@mnmaao.org

Matt Gersemehl, SAMA

Nominating and Procedures Residential

Mike Bjork, AMA Washington County

Jason Jorgensen, SAMA

Michelle Snobl, AMA

Daryl Moeller, SAMA Marvin Anderson, SAMA Dell Sanko, CMA Penny Vikre, SAMA Jane Grossinger, SAMA Lisa Clarke, CMA Nancy Wojcik, SAMA

Summer Seminar Coordinator

Kim Jensen, SAMA, CAE

Ann Miller, SAMA Treasurer

Reed Heidelberger, SAMA

Educational Workgroups Tax Court / Valuations

Assessor Development Course Management

Amy Rausch & Patrick Chapman, SAMA

Course Curriculum & Standards

Tina Diedrich-Von Eschen, SAMA Sherri Kitchenmaster/Jessi Glancey, SAMA

Education Coordinator/Online Admin.

Missy Manke Wright County

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Scholarship

Jackie Coulter Kelly Schroeder, SAMA

IN THIS ISSUE From Sap to Syrup

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IN EVERY ISSUE Commissioner’s Comments

6

Presidential Perspective

8

MAAP Update

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IAAO News

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Top 10

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Classifieds Transitions

23 30

Assessor Soft Skills

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What You Get For

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Out of the Past

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Global Assessment: California

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* 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.

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From the Editor: Greetings!

I hope you enjoy the summer issue of Equal Eyes. I’m always impressed by the contributions of our committee and MAAO members. The committee held a meeting in May and we came up with a few more good things for you, including a crossword and another photo contest. The photo contests are intended to encourage statewide member interaction with our publication. The crossword is a fun way for members to brush up on their terminology. Please let us know what you think - and as always, we welcome your ideas and articles.

Lori Lori Thingvold Equal Eyes Managing Editor

WHERE AM I?

answer found elsewhere in this issue

World’s Largest Prairie Chicken

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meet Our New Editorial Member:

Missy Manke Missy Manke is an Office Technician in the Wright County Assessor’s Office, where she processes various clerical items and assists in the design of the internal business process.

She has over 15 years of finance experience from her previous employment in banking and a leasing firm.

Missy enjoys spending time with her family doing various activities from hiking, fishing and camping, to quilting. She also enjoys showing and other activities with her Newfoundland dog, Monte, and is an active member of the Northstar Newfoundland Club, currently acting as the Treasurer and Rescue Chair for the club.

Equal Eyes Photo Contest Assessors With Their Harvest

We would like to see photos that include the assessor!

Show us your best photo of yourself with your harvest. Your harvest can be anything you produce - gardens, flowers, fields, fishing, hunting, art projects, etc.

In order to allow time for seasonal harvesting, the deadline to enter will be December 1st

1st prize: $100 2nd prize: $50 3rd prize: $50 Email entries to editor@mnmaao.org

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Commissioner’s Comments

By Cynthia Bauerly MN Revenue Commissioner

Tapping technology to serve you better This is a special time of year in Minnesota, when we can relax with family and friends while partaking of the natural, cultural, and social opportunities that make our state great. I hope each of you enjoyed a happy and safe Independence Day, whether you spent it in your backyard, at the cabin, or at your community celebration.

Legislative update

One of the high point of this year’s session: Gov. Mark Dayton and legislators from both sides of the aisle came together to enact an important bipartisan fix to improve the stability of our state pension plans – which is good news for our state and local governments.

In recent years, unfunded pension liabilities have impacted state, local, and school district bond ratings, adding millions of dollars in debt service costs to their budgets. This legislation sets our pension plans on a course to continued stability – which improves state and local finances and keeps our promises to hundreds of thousands of government workers and retirees.

As you know by now, this year’s legislative session did not result in a tax bill. We saw no big property tax law changes this year, though some of the items we’ve been tracking may return to the table in 2019. We look forward to working with you on issues that impact property tax again next year.

Leveraging technology

One of our core strategies at Revenue is to use technology to work smarter. This helps us meet customer and employee needs and secure private or confidential information. We have emphasized this strategy to improve and secure how we share property tax data and work with counties. Recent and current developments include:

• eCRV upgrades: In February, we started a comprehensive upgrade of the eCRV system. This project will increase security and improve the eCRV applications used to submit, process, search, and summarize real estate sales. We expect to finish this work by mid-2019. For the latest information, see eCRV Updates on our website; you can also subscribe to email updates from that page.

• Online data sharing: We are using online “virtual rooms” to send and receive data, share information, and communicate with counties. This system – repurposed from our Audit Room, for taxpayer audits – provides a more efficient and secure way to exchange data and information with property tax officials. For example: o Last fall, we launched a virtual “reference room” for assessors, providing access to forms, memos or bulletins, law summaries, etc. We can also share and review sales ratio studies and other data directly with each county, providing one-stop access to important information you need to do your job. o In April, we started using virtual rooms to share and discuss data with counties through PRISM (Property Record Information System of Minnesota). This type of virtual sharing is faster, easier, and more secure than the EDE (Electronic Data Exchange) system we previously used with PRISM. We can control access to private data based on each county or department user’s specific role and needs, and communicate

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Commissioner’s Comments continued

with them inside the application. • Online license renewal: In May, the State Board of Assessors launched a new online licensing system for assessors. With this system, you can quickly and easily: o Renew, apply, and pay for licenses. o Request new courses and submit reports for grading. o Track and update your continuing education courses to stay up-to-date on training requirements.

The board used the new system for fiscal year 2019 license renewals (which were due June 30) and received a lot of positive feedback from assessors. For more information, see Assessor Licensing System on the Board of Assessors website.

Reminder: Speaking of education, we want to remind all AMAs and SAMAs that the PACE 1 training sessions begin this month. Be sure to register for a session if you have already done so. For details and registration, see PACE Course on our website.

Looking ahead

Revenue is committed to collaborating with assessors and other officials on issues facing the property tax community.

We look forward to working with a unified MAAO in the future. Thank you for your partnership, and enjoy the rest of your summer!

Cynthia Bauerly is commissioner of the Minnesota Department of Revenue.

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president’s perspective

By Patrick Todd City of Minneapolis Assessor MAAO President liaison is retiring in August. Tom’s presence at the capital will surely be missed. His relationships with elected officials and his institutional knowledge about assessing has opened doors and paved the way for many of our legislative successes at the capital.

Thanks Tom for your years of service to MAAO

Dear MAAO Members, The year is flying by! Summer is just days away and a lot of excitement is on the horizon for MAAO. We’ve had quite a year thus far and we are not slowing down anytime soon. From the inspiring work of MAAO members at the legislature testifying before the tax committee on Fractional Homestead to four all-new classes at the Summer Seminars in St. Cloud that received glowing reviews by attendees.

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Summer Seminars was a big success again this year. Attendance was up, conference coordinators (Paul, Tami, Tina and Kim) managed every detail effortlessly, the Silent Auction was a money maker (thanks Lori!) and the Education Committee Chairs (Jean and Janelle) hit a home run with two days of thought provoking seminars designed to maximize your effectiveness in the office, in the field and with taxpayers MAAO’s Dan Franklin Scholarship was awarded at the Summer Seminars.

This year the scholarship was increased from $500 to $1,000 and it was opened to all majors, not just real estate. The 2017-2018 scholarship winner was Kaitlyn Tveit. Kaitlyn graduated from Aitkin High School in May 2014 and will graduate in December 2018 with bachelor’s degrees from St. Cloud State University in both Real Estate and Finance. She is also a member of the Beta Gamma Sigma Honor Society and the National Society of Leadership and Success at SCSU. Kaitlyn was a residential intern with the Minneapolis Assessor’s office during the summer of 2017 and has a bright future in assessing ahead of her! Congratulations Kaitlyn!

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Tom May, Past President and legislative

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With Tom’s departure, the Executive Board interviewed two vendors to represent MAAO at the State capital in 2019. The board voted to hire the Association of Minnesota Counties - AMC because MAAO has had a longstanding working relationship with AMC. Like Tom, AMC is highly regarded at the capital and our professional organizations share many of the same goals and values.

There is a plan to develop and class on Exempt property as part of the Fall conference course offerings. 2019 is an exempt reapplication year and to ensure we are consistent throughout the state we feel its good timing to review some of the court decisions, DOR decisions and other resources available to assessors. If you are interested in working on developing this course, please contact me. A statewide perspective is always a good idea.

More to come so be on the lookout.

2nd VP is needed! – if you are interested or if you know of anyone that could be blackmailed, please see Michelle Snobl our nominating chair I’d like to say the spirit of professionalism and collaboration is alive and well in MAAO and our partners at the Department of Revenue.

This year, Minneapolis’ received 1,400

LBAE applications, an 83% increase in appeals over 2017 and over 50% of those applications were filed in the final days leading up to the first local board hearing. We needed to change our board calendar asap to accommodate the volume. Thanks to Jon Klockziem, Acting Director of Department of Revenue who approved Minneapolis’ request to extend the 20-day LBAE board deadline from May 7th to May 31st within hours of the request and thanks to Hennepin County who changed their county board filing deadline from May 16th to June 4th to accommodate Minneapolis longer LBAE schedule.

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Lastly, a big shout-out to Matt Gersemehl, Bloomington City Assessor who called and asked if they could

help and offered three of his appraisers to assist Minneapolis staff appraisers inspecting and appraising LBAE petitions.

While we didn’t need the extra staff, it was comforting to know people were engaged, concerned and had our back.

It’s been such a pleasure for me to meet so many people as I travel across the state visiting regions and attending meetings.

Whenever I attend an MAAO event, I always walk away feeling so honored to be amongst such genuine people that are friendly, confident and sincere. Thanks for making my time as president fun and memorable.

Patrick Todd, SAMA Minneapolis City Assessor MAAO President president@mnmaao.org

2018 Summer Workshop Written by Melonie Flaws Crow Wing County MAAP President 2017-2018 The MAAP Summer Workshop will be help August 16-17, 2018 at the Holiday Inn & Suites in Downtown Duluth. While summer has just begun, we are hard at work finalizing our next workshop. This year we will be covering an in-depth review of the 5 basic classification groups as well as split classifications, classifications and homesteads for mobile homes, the local and county board of appeals and equalization process, managing conflict and legislative updates.

The MAAP Board welcomes members and non-members to attend the Summer Workshop. If you would like to attend, please fill out the following and submit with your payment made payable to Minnesota Association of Assessment Personnel or “MAAP� to: Washington County, PRTS - Assessment Division, Attn: Jessica Arneson, P.O. Box 6, Stillwater, MN 55082.

Name: _____________________________________ Employer: ____________________________________ Position: ____________________________ Address: ____________________________________________ Phone #:_____________________ Fax #:____________________ E-mail:____________________________ Summer Workshop Registration Fee: $85.00 MAAP Membership Fee: $10.00 Non-Member Summer Workshop Registration $100.00 Please return registration form with payment by August 1, 2018.

Registration may be faxed with payment to follow to (651) 275-7060 or e-mailed to: Jessica.Arneson@co.washington.mn.us Hotel reservation deadline is July 26, 2018. Room price is $129/night for Wednesday & Thursday. Be sure to ask for the MAAP rate when you call the reservation desk @ 218-722-1202.

Please feel free to contact me if you would like more information or have any questions. We would love to see you in August!

MAAP Officers Melonie Flaws President 2017-2018 Crow Wing County 218-824-1302 melonie.flaws@crowwing.us

Samantha Erpelding Vice President 2017-2018 Stearns County 320-656-3693 Samantha.erpelding@co.stearns.mn.us

Jessica Arneson Secretary/Treasurer 2017-2019 Washington County 651-430-6097 jessica.arneson@co.washington.mn.us

Kelly Princivalli Past President 2017-2018 Carver County 952-361-1971 kprincivalli@co.carver.mn.us

Samantha Kral Conference Coordinator 2017-2019 Sibley County 507-237-4077 samk@co.sibley.mn.us

Amanda Lee Education Board Member at Large 2016-2018 Mower County 507-437-9440 amandalee@co.mower.mn.us

Lacy Standke Education Board Member at Large 2016-2018 Steele County 507-444-7438 lacy.standke@co.steele.mn.us

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IAAO NEWS Annual Conference Coming to Minneapolis

The 2018 IAAO Annual International Conference on Assessment Administration is set for September 23-26, 2018, in Minneapolis, Minnesota. Registration is underway!

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Summer Seminars 2018 May 23 & 24 Channel the Flannel

By Jason Jorgensen, SAMA Wadena County Equal Eyes Asscoiate Editor

This year 325 people registered for summer seminars at the Holiday Inn in St. Cloud. The executive board meeting met on Tuesday, May 22 for the entire day and discussed many different topics.

The seminars were kicked off Wednesday morning with registration and refreshments.

President Patrick Todd opened the event by recapping the executive board meeting from the previous day, talking about the upcoming IAAO conference in Minneapolis this fall, and the fractional homestead debate. The Department of Revenue also gave its yearly report, speaking briefly about the Enbridge Tax Court Case, and the new tax bill up for review that is expected to be vetoed by Governor Dayton. Jon Klockziem invited Brian Koester’s family up to the podium where they were presented with a certificate for his years of service with Benton County. A standing ovation moved throughout the room, as the family accepted the award in memory of Brian and his commitment and dedication to the assessment field.

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This year’s Dan Franklin Scholarship was awarded to Kaitlyn Tveit, a 2014 graduate of Aitkin High School. Kaitlyn is on track to graduate from SCSU with a bachelor’s degree in both Real Estate and Finance in December of 2018. She also did an internship with the City Of Minneapolis Assessors office in the summer of 2017.

There was a good mix of educational offerings this year, fifteen in all, class size capacities were from seventeen up to eighty-five people.

The U40/10 group gathered Wednesday after the educational offerings with the committee chairs and some of the other MAAO leaders for a social hour of Giant Jenga and a few bean bag toss games. The leaders and chairpersons took time to mingle with the group and answer any questions that they had in regards to MAAO and its various committees.

Dinner and social events were held at the Mulligans Club House on Wednesday evening, where people gathered to unwind a bit, for the silent auction and for the 50/50 raffle event.

Proceeds for the silent auction this year totaled $937.56, while, the lucky winner of the 50/50 raffle Angie Johnson took home $455 cash.

Kyle Holmes - Carlton County “I was very impressed with the quality of excellent educational opportunities.”

Kim Kirchoff – Renville County “I got a lot out of the Residential Construction seminar this year during Summer Seminars 2018. The instructors were very knowledgeable and experienced, and I was impressed with the examples of real construction materials.”

Travis Scoblic – Meeker County “Summer Seminars not only allows us to further our education, but also gives us a chance to meet other assessor’s from across the state. I find this to be a very valuable tool because it gives a person another resource to use when questions or problems may arise.”

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The Top

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By Jamie Freeman, SAMA Clearwater County Editorial Committee Member

Reasons to Attend the 2018 IAAO Conference Mapping the Way to Innovation - September 23-26, 2018 - Minneapolis, MN 1. It’s in Minnesota!! That’s right, Land of 10,000 Lakes, home of Prince, Bob Dylan and Garrison Keillor, home of Paul Bunyan and Babe, the Coen Brothers and Judy Garland, the source of the mighty Mississippi River, the state of the Jolly Green Giant, the Pillsbury Doughboy and Hormel’s Spam, home of the Mayo Clinic and Mall of America, setting for movies such as Fargo, Purple Rain, Grumpy Old Men and The Mighty Ducks, home of the Minnesota Twins, Minnesota Vikings, Minnesota Timberwolves and Minnesota Wild.

Minnesota is where you go fishing, swimming, water skiing, cross country skiing, snowmobiling and hunting. Minnesota is where you eat hot dish, lutefisk, lefse, wild rice, Bundt cake, food on a stick and the Jucy Lucy. And, people are Minnesota Nice. You Betcha!

2. Be one of more than 1,200 attendees to experience the 84th Annual International Conference on Assessment Administration at the Minneapolis Convention Center.

3. Kick back and enjoy keynote speaker Jack Dangermond on September 24th during the Opening Session. Hear a little about GIS software from the Founder and President of the Environmental Systems Research Institute (Esri).

4. Fore!! Golf anyone? Participate in the IAAO Golf Outing on Sunday, September 23rd at the Rush Creek Golf Club in Maple Grove, Minnesota.

5. Attend IAAO Conference special events: o o o o o o

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First Time Attendees Orientation Welcome Reception at the Mill City Museum Awards Luncheon Raffle and Auction Plenary Session at the Minneapolis Hilton IAAO Women’s Initiative Lunch

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TOP 10

R E A S O N S T O AT T E N D T H E 2 0 1 8 I A A O C O N F E R E N C E , C O N T I N U E D

6.

Education Sessions. Learn from the leading industry experts in assessment administration. There are so many amazing Educational Sessions to choose from…… how will we ever decide?

7.

Check out the Exhibits! An expo showcase created especially for you! According to the Exhibit Schedule, you’ll have a total of 8 hours to visit the booths and chat with the vendors. Plus, virtually every booth will have an offering that could be relevant to your organization.

8. Networking. One of the best reasons to attend a conference in person is the opportunity to network with your professional peers. If you’ve ever wanted to meet more members of the International Association of Assessing Officers and get more involved with this great organization, here’s your chance. All you have to do is show up.

9. Take part in the Closing Banquet on Wednesday, September 26th. Bid farewell to new acquaintances until next year. It’s now time to start thinking about the 2019 Annual Conference in Niagara Falls, Ontario Canada.

10. Location. Did I mention that the conference will be held in Minnesota?

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PHOTO CONTEST WINNER

1st Place: Ensclupltic Kevin Wynn Hennepin County

The architect/builder Winslow Wedin passed away in 2013.

Visit https://vimeo.com/67515222 for a short video.

And this story was written in 2013, shortly after it was made livable againVisit http://www.dailyherald.com/article/20130420/entlife/704219983/

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PHOTO CONTEST WINNER

2nd Place: Cass County Cabin Theresa Felix Cass County

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PHOTO CONTEST WINNER

3rd Place: Concrete Building with Full Basement Irene Johnson Becker County

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Do you know your appraisal terminology? Find out here.

(Answers on the last page)

Appraiser Crossword 1 2

3

4

5

6

7 8

9 10 11 12 13

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15 Created with TheTeac hers Co rner.net Cro s s wo rd Puz z le Generato r

Across 2. A judgment of the depreciation of an improvement.

3. Stage 3 of a neighborhood life cycle.

6. An approach to value bas ed on the principle of s ubs titution.

7. A s tudy of the relations hip between as s es s ed values and market values .

13. Es timated market value divided by s ales price.

14. Stage 4 of a neighborhood life cycle.

15. The mos t often.

Down 1. The proces s of converting income to value by dividing income by overall rate.

4. Minnes ota As s ociation of As s es s ing O fficers .

5. International As s ociation of As s es s ing O fficers .

8. According to value.

9. Stage 2 of a neighborhood life cycle.

10. The middle.

11. The proces s in which a property owner contes ts an as s es s ment.

12. Stage 1 of a neighborhood life cycle.

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From Sap to Syrup

By Penny Vikre, SAMA Cass County

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The Art of Maple Syrup Production

Have you ever wondered where maple syrup comes from or how it’s made? Maple syrup comes from a variety of maple trees. Maple trees store starch in their trunks and roots before winter arrives. Then in the late winter or early spring, as the temperature warms up, the starch is converted to sugar that rises in the sap. The water is boiled out of the sap leaving only the sugar, maple syrup is the result. Eight years ago my husband and I cooked our first batch of sap.

The process is time consuming. It begins with tapping a maple tree. There are different kinds of maple trees and all produce sap. There are also various types of equipment used to tap trees including metal or plastic taps, buckets, metal holders with bags or a tubing system (usually used by commercial operations to collect large amounts of sap). Pictured is the metal

hanger with a bag.

When spring weather arrives, and it freezes at night (preferably in the mid 20’s) and warming to 40-50 degrees during the day,

sap begins to run. We use a 7/16 drill bit to bore a hole on the south side of the tree, insert the tap and attached a container to collect the dripping sap.

Sap is generally a clear liquid. It is about 98% water when it comes out of the tree.

It takes approximately 40 gallons of sap to produce one gallon of syrup (depending on the sugar content). We put out about 50 taps on our property. When the sap is running, it can produce one to three gallons a day per tap. We collect the sap often while it is running. It is stored in food grade buckets in a cool location until we have collected enough to cook a batch, for us that’s between 60 and 100 gallons. How much sap and when it runs varies from year-to-year depending on the weather. The season ends when the sap turns milky or cloudy or when the tree starts to bud.

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We cook the sap over an open fire in a stainless-steel pan called an evaporator.

Our pan holds 40 gallons. We add to it as the water is cooked off as steam. This process takes us all day to cook. When the hydrometer reaches 31 (a measure of the sugar content) we filter the sap/syrup. It is moved to smaller, more manageable pans to “finish off”, eventually moving to one single pan.

Sap is finished syrup when it either reaches 219 degrees or 32 on the hydrometer. It begins to “sheet” or display a thick syruplike consistency.

It is then cooled to 180-190 degrees and bottled. The finished color varies. Some say the lighter color of the maple syrup the higher the quality. See the photo that shows the difference in color from one batch to the next.

We add our labels that identify our name and the location where the sap was harvested and processed. When the 2018 season ended, we had six finished gallons of maple syrup. It is just a hobby for us, something fun to do outside in the spring.

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Classifieds

c

By Amber Hill, CMA Polk County Editorial Committee Member

3770 Northome Road, Deephaven $15,795,000

https://www.sothebysrealty.com/

Though it is not the most expensive listing in Minnesota history it is currently the top. Located on lake Minnetonka the home is 5 bedrooms, 7 full, 2 partial baths. The approximately 18,007 square feet contain an exercise facility, sport court, bowling alley, golf simulator, theater, rooftop deck, a Cavern Music Club with a Beatles theme, and theater. Located on 195 feet of lakeshore on Lake Minnetonka’s highest point.

2018 taxes are $120,132.84

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Global Assessment

a i n r fo

i l a C

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Mid Century Modern (aka Mid-Mod or MCM) architecture abounds in California, along with farming, technology, movie stars, and Proposition 13.

By Lori Thingvold, SAMA Wright County Equal Eyes Managing Editor

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GLOBAL ASSESSMENT: CALIFORNIA

California Painted Ladies In American architecture, painted ladies are Victorian and Edwardian houses and buildings repainted, starting in the 1960s, in three or more colors that embellish or enhance their architectural details.

The largest and oldest house of San Francisco’s seven “Painted Ladies,” which anchors the corner of “Postcard Row,” sold for $3.1 million.

C

alifornia, a western U.S. state, stretches from the Mexican border along the Pacific for nearly 900 miles. Its terrain includes cliff-lined beaches, redwood forests, the Sierra Nevada Mountains, Central Valley farmland and the Mojave Desert.

As for oranges, only one state (Florida) produces more.

California was also the third-ranked producer of livestock behind Texas and Iowa according to the USDA.

The large size of the state results a varying climate, from moist temperate rainforest in the north to arid desert in the interior, as well as snowy alpine in the mountains.

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California’s $2.8 trillion economy is larger than that of any other state. If it were a country, California would be the 5th largest economy in the world.

California is considered a global trendsetter in popular culture, innovation, and politics.

It is the origin of the film industry, the Internet, and the personal computer, among others.

California is a robust and diverse state with an economy larger than that of many countries, and it’s considered the nation’s leading industrial state. Agriculture, technology, tourism, and the motion picture industry provide a wide range of jobs statewide.

It is the top state in the United States for all farm income. California produces almost all of the country’s almonds, apricots, dates, figs, kiwi fruit, nectarines, olives, pistachios, prunes, and walnuts. It leads in the production of avocados, grapes, lemons, melons, peaches, plums, and strawberries.

4 million), the country’s second most populated after New York City.

Demographics: With a population of 39.78 million, California is larger than all but 35 countries in the world and is also the second most populated national sub-entity, behind Sao Paulo of Brazil.

It is the most populated state in the United States and the third most extensive by area.

The state capital is Sacramento. Los Angeles has the largest population (approximately

English serves as California’s official language. Sixteen other languages other than English were spoken as primary languages at home by more than 100,000 people, the most common being Spanish.

GLOBAL ASSESSMENT: CALIFORNIA Tourism: The city of Los Angeles is the seat of the Hollywood entertainment industry. Hilly San Francisco is known for the Golden Gate Bridge, Alcatraz Island and cable cars.

With so much to see and do in California, the service industry is one of the most successful and busiest in the country. According to the California Legislative Office, the service industry is the largest single industry sector in the state.

Proposition 13 was passed on June 6th, 1978, reducing property tax rates on homes, businesses and farms by about 57%. Prior to Proposition 13, the property tax rate throughout California averaged a little less than 3% of market value.

Tourists make California a vacation destination to visit world famous places like Hollywood, the San Diego Zoo, Sea World, Disneyland, Yosemite National Park, and the San Francisco Bay Area. California tourists can also visit more than 2,025 wineries.

Property Taxes: The median sale price of all properties in Los Angeles is $860,000.

The average effective property tax rate in California is .79%, compared with a national average of 1.19%.

The property tax rate in California is composed of three types of levies: general tax levy, voter approved bond indebtedness repayment, and special district assessments.

The general tax levy is frozen by Proposition 13 at 1 percent of assessed property value.

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GLOBAL ASSESSMENT: CALIFORNIA

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GLOBAL ASSESSMENT: CALIFORNIA

For Sale 3101 Virginia Ave. Santa Monica, CA 90404 • • • •

Single family 4 Br/2 BA/1,646 sq. ft.

Year Built: 1955 Asking Price: $1,480,000

• Your monthly payment after a 20% down payment for 30 yrs. @ 4.673% = $6,096 not including taxes and insurance • Price per sq. ft: $899

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TRANSITIONS Best Wishes Upon Retirement

Bruce Whittemore, Douglas County Cheryl Wall, Wilkin County

Bruce Whittemore, Douglas County, Retires…

Bruce stated his assessing career March 2001 when he was hired by the Pope County Assessor’s Office as an appraiser. In February 2003, Douglas County hired Bruce to fill a vacancy there. Since that time, Bruce has served the tax payers of Douglas County for over 15 years. At the time of Bruce’s retirement, he was serving in the capacity of Douglas County Assistant Assessor.

Bruce has been blessed with three children – two daughters, one son; and five grandchildren - four grandsons and one granddaughter.

Activities that have kept Bruce busy over the years will also continue into retirement such as officiating high school baseball and volleyball.

Bruce will also keep on serving his local township of Minnewaska, where he serves as the treasurer. But his biggest change will be that he now has more time to play golf. A pastime he truly enjoys.

Bruce’s last day with Douglas County will be the end of June.

We all wish Bruce the best in his retirement.

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Equal Eyes | Summer 2018

TRANSITIONS Best Wishes Upon Retirement

By Nancy Gunderson, SAMA Clay County Editorial Committee Member

Cheryl Wall retires from Wilkin County‌.

I can't imagine my life without the path I’ve taken in the assessment field. It has given me the chance to meet and work with so many wonderful people over the years. Some of my best memories are with the friends I met in those first classes on my way to becoming a Certified Minnesota Assessor. Opening our doors to friends and passersby while at conferences became a tradition and only created more friendships. I'll definitely miss sitting out on our patio hosting get-togethers at summer seminars.

This career path has allowed me to challenge myself along the way. I remember feeling such a sense of accomplishment when I earned my SAMA. Then, I took a few years to find my groove as County Assessor before diving into the challenge of the role as President of MAAO. I already knew at that point that there were a lot of wonderful, hard-working people making the wheels turn in our association; but, as President I was able to see first-hand all it took to keep us successful as a team. It was just amazing to be a part of that.

I have now moved to a small community in northern North Dakota and I'm slowing things down a bit. My kids are grown-up and on their own, enjoying independence. People always say, life is short, we need to live it to its fullest. I'm doing it! I will miss being a part of this special group of people.

Warmest Regards, Cheryl Wall

Summer 2018 | Equal Eyes

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Minnesota’s One of A Kind

This unique vacation home is inspired by Minnesota’s legend: Paul Bunyan.

The exterior of the home resembles a log stump and Paul’s red ax on the side contains a whirlpool tub. Inside, a floor to ceiling stone fireplace will catch your eye. The custom log furniture completes the home. Between the two bedrooms, there are two queen beds and two sets of bunkbeds. From the loft area upstairs, step outside to your private deck which overlooks Leech Lake. $300 - $360 night Visit rentminnesotacabins.com

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Equal Eyes | Summer 2018

Paul Bunyan Cabin - Cass County

Photos courtesy of Theresa Felix Cass County Thank You Theresa!

Summer 2018 | Equal Eyes

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Assessor soft skills

ADAPTABILITY Remaining Flexible in the Workplace

By Laura Odgren, CMA Martin County, Editorial Committee Member

In

our changing world, it becomes apparent those who adapt well to change and those who do not. We are faced with change throughout our lives both large and small. The change may be that new banking app you just downloaded, the new computer system at work or a birth or death of a family member. In the face of these changes we see that people have two responses: they are reluctant to move forward or they are willing to respond to the circumstances and try to make sense of what they can do now that the change has occurred. The way that we often times term this ability to change with circumstances in the workplace is flexibility or adaptability.

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Equal Eyes | Summer 2018

A D A P TA B I L I T Y i n t h e Wo r k p l a c e Flexibility in the workplace is the willingness and ability to readily respond to a change in circumstances and expectations. There are many ways that being an adaptable employee is beneficial in the workplace. When you are able to respond to change, it allows you to be less stressed and more satisfied with your circumstances. This helps lead to work-life balance and greater overall happiness. Adaptability is also a great skill when working with others because you are also able to better consider perspectives that are different than your own. Instead of being blindly committed to an idea, being open to change and new perspectives helps you see solutions that may have been missed before. Someone who is adaptable doesn’t need to do things the same just because that is how they have been that way.

Being adaptable is a helpful skill but for most it is not as easy as it sounds. That is because adaptability is not solely about how you respond externally to challenges and change but rather it is the mindset you have about those obstacles. The mindset that we have going into a situation determines the way we respond to that situation. For example, if we go into a new office structure ready and willing to make changes as necessary, the transition will be much more positive than if we go into the change not willing to learn new tasks or deviate from what has always been done or expected. This makes adaptability in the workplace mutually beneficial for both the employer and the employee.

As was stated previously, being adaptable is not always easy. In fact, a study conducted by Salvatore Maddi, an author and accomplished psychologist, concluded that only about a third of people display this adaptive behavior. Maddi and a research team from the University of Chicago studied the Illinois division of the Bell phone company for 12 years. During the course of the study, the researchers monitored the employees through many changes including the breakup of the phone company’s monopoly, which caused half of the study’s subjects to be laid off and the rest of the company’s employees left questioning if they would be next.

As the changes in the company persisted, the researchers found that a majority of the employees were devastated by the change

even if they were not laid off. These people were suffering from significant issues including physical and mental health issues and marital problems. But the study found that about one third of the participants actually thrived during the company’s upheaval, regardless of whether they were laid off or kept their job with the company.

This adaptive third displayed what Maddi termed ‘essential courage’. While everyone else was trying to get back to where they were, a third of the participants took a step forward. The people in the adaptive third did not dwell in the past but rather looked forward to the future.

learn from both successes and failures and to behave ethically.

Take note the next time you encounter changing circumstances and expectations.

How are you likely to respond- with resistance or flexibility? While it can be easy to meet change with opposition, remember that there are many personal benefits to choosing to adapt to the changes you are faced with.

E E

We would all want to be a part of the adaptive third of the population but is it possible to change how adaptable we are? According to Dr. Carol Dweck, it is. Dr. Dweck is a professor of psychology at Stanford University and is best known for her research and development of her theory of mindset.

Most of her work and research has been centered on education and children but recently Dweck has done more work and research regarding mindset in the workplace.

Her work is based on the idea that there are two main frameworks that define a person’s mindset. The first is a fixed mindset which believes that your abilities determine everything, when you’re frustrated you should give up and that being challenged is not a good thing. With a growth mindset it is believed that effort and attitude determine everything, when you’re frustrated you choose to persevere and you do not shy away from challenges because it is a way to learn. An individual with a growth mindset worries less about looking smart and focuses more on learning. Dweck explains that a purely growth mindset does not exist. Instead, Dweck says we are a mixture of both a fixed and growth mindset and it this is constantly changing with new experiences.

Dr. Dweck suggests that these mindsets can shape our place of work. When we work in a ‘fixed mindset’ culture, being smart and talented is valued above all else because improving upon our abilities is not accounted for. When this is the case, offices are more likely to see hoarding of information, blaming others when things do not go as planned and even lying within the office.

However, when a place of work embraces a ‘growth mindset’ culture, people are more willing to collaborate, it becomes easier to

Summer 2018 | Equal Eyes

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What You Get For

Resorts

By Amber Hill, CMA Polk County Editorial Committee Member

Wilderness Bay Resort Becker County Sold February 2018 $1,100,000 / $75,000 Personal Property 17 Acres http://gis-server.co.becker.mn.us

http://www.wildernessbay.com/

Hyde-A-Way bay Resort Cass County Sold November 2017 $2,485,000 24.25 Acres http://cassweb3.co.cass.mn.us/link/jsfe/index.aspx?defaultRole=Public

https://www.hydeawaybay.com/location/

Cedar Crest Resort Becker County Sold October 2017 $1,700,000 33.2 Acres 8 Cabins, 15 Unit Motel, RV Sites https://www.google.com/maps/

http://gis-server.co.becker.mn.us

Clay County Sold October 2017 $1,250,000 / $40,000 Personal Property 82.55 Acres https://map.claycountymn.gov/

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Equal Eyes | Summer 2018

out of the past

Remembering Yesterday 5 Years Ago—2013 

Summer seminar morning discussion revolved around the new requirement for assessor accreditation by 2019, originally 2017.

15 Years Ago—2003 

10 Years Ago—2008 



The Minnesota Supreme Court overturned a decision of the Minnesota Tax Court, by ruling that the Under the Rainbow Childcare Center in Goodhue County is not tax exempt. The decision appeared to provide some direction for interpreting the commonly used North Star factors in determining certain exemptions.

The Professional Development Committee of MAAO established a Regional Assessor Mentorship program for new members. A mentor contact was assigned for each MAAO region.

By Amber Hill, CMA Polk County Editorial Committee Member

The flood of 1997 was remembered in East Grand Forks. The new city center was featured. The new structure is 97 feet tall-to commemorate the year of the flood, the rotunda is 54 feet highmarking the level of the floodwaters. Only 7 of 3,500 homes in the entire city remained dry.

30 Years Ago—1988 



20 Years Ago—1998 



A perfect game was bowled by Clearwater County Assessor Don Holm. Don rolled 12 consecutive strikes for 300 points during competition in his local bowling league.

MAAO reported that work on the association’s website was nearly complete.

25 Years Ago—1993 

The State of Minnesota had 1,171 unsurveyed islands. 806 islands are scattered around the state with 423 located in Lake Superior.



Truth in Taxation was passed by the legislature.

The Department of Revenue was in the planning stages of forming a committee compromised of one representative from each MAAO region, to meet with DOR rep. Leonard Peterson to develop a uniform system for calculating time adjustments to be applied throughout the state.

The average per acre value of farmland and buildings in Minnesota was $563, compared with $493 a year earlier.

40 Years Ago—1978 

It is expected that the cost of an average home could reach $78,000 within five years.

Summer 2018 | Equal Eyes

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State Board of Assessors Meeting Minutes State Board of Assessors Meeting Minutes St. Michael City Center Tuesday, March 20, 2018

Provided by Bobbi Spencer Minnesota Department of Revenue

Vice-Chair Gary Amundson convened the meeting at 9:00am.

Board members in attendance: Gary Amundson Charlie Blekre Jane Grossinger Reed Heidelberger

Joy Kanne Gregg Larson Dave Marhula

Andrea Fish was unable to attend.

Minutes of the January 16, 2018 meeting were reviewed. Reed Heidelberger moved to approve the minutes. Gregg Larson seconded the motion. The motion carried.

Nomination for Chair: Reed Heidelberger made a motion to nominate Gregg Larson as chair. Charlie Blekre seconded the nomination. Reed Heidelberger made a motion that all nominations cease and a unanimous ballot be cast. Charlie Blekre seconded the motion. The motion carried. Gregg Larson is the chair for 2018.

Nominate CEH Committee Member: Gary Amundson made a motion to nominate Reed Heidelberger as a continuing education hour (CEH) committee member. Dave Marhula seconded the motion. The motion carried. 

Form Report Update Submitted Reports

Approved Reports

Rejected Reports

Reports being Graded

July 1, 2013–December 31, 2013 January 1, 2014–June 30, 2014

6 13

6 13

0 0

0 0

July 1, 2014–December 31, 2014

13

13

0

0

January 1, 2015 – June 30, 2015 July 1, 2015 – December 31, 2015

15 13

15 12

0 1

0 0

January 1, 2016 – June 30, 2016 July 1, 2016 – December 31, 2016 January 1, 2017 – June 30, 2017 July 1, 2017 – December 31, 2017 January 1, 2018 – March 20, 2018

33 26 19 9 7

33 25 17 9 3

0 1 1 0 1

0 0 0 0 3

Passed Reports (7/1/2013 – 5/15/2018)

Received AMA

Received SAMA

Received CMAS

Have not applied for AMA

146

93

9

8

30

Dates

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state board of assessors meeting minutes, continued

Updates (cont.) 

Board Vacancy: With the passing of Brian Koester the county assessor board member position will need to be filled. The posting of the county assessor board member vacancy is on the Secretary of State’s website. Jon Klockziem, Acting Director of the Property Tax Division, sent Patrick Todd, President of MAAO an email notifying Patrick Todd that MAAO may submit names of recommended county assessors for the appointment per Minnesota Statutes 270.41.



Compatibility of Offices: It was brought to my attention that an assessor working for a county was looking to run for state representative within the district that the assessor performed assessment work in. I reached out to the Department of Revenue’s legal division to get their legal advice. It was determined that a county employee and state representative are compatible offices.



Board of Assessors Newsletter: The March newsletter was sent out via email on March 2, 2018 to 875 assessors. Seven newsletters were sent in the mail to those assessors without an email address.



Policies: The reinstatement continuing education requirements that must be met for the previous four (4) year cycle, including ethics was updated with the boards January decision and posted on the website.



Rule Changes: Minnesota Management & Budget are reviewing the rule changes and will send a draft to Kyle Gustafson once everything is completed. The Governor’s office has a new policy coordinator; Kyle Gustafson sent the rule change documents to them on March 1, 2018.



AMA Waiver Exam Update from Joy Kanne: The AMA waiver exam committee met in St. Paul on March 19, 2018 to discuss the progress of the exam. It was decided to send the assessors that are effected by the law change a survey letter to get an idea of who of those assessors would be interested in taking the exam the survey letter will be sent out at the at the end of March.



MAAO Curriculum & Assessor Standards Committee Update from Gary Amundson: The committee had a phone conference on March 5, 2018 and discussed reviewing all weeklong courses. It was discussed that one of the committee members should meet with the board at least once a year to get the boards view of the weeklong courses. Jessi Glancey, the Co-chair will be reaching out to the board to set up a meeting.

Summer 2018 | Equal Eyes

39

state board of assessors meeting minutes, continued

Approved Continuing Education Hours Requests

40



2018 Annual Residential Real Estate Summit: Julie Gustafson requested CEH’s for this summit sponsored by Minnesota Real Estate Journal that was held on April 6, 2018 in Golden Valley, MN. The board’s continuing education committee approved this request for 4 continuing education hours.



Business Practices and Ethics: Maribelle Cushman requested CEH’s for this seminar sponsored

by North Star Chapter of the Appraisal Institute that was held on May 11, 2018 in St. Paul, MN. The board’s continuing education committee approved this request for 4 continuing education hours.



Complex Properties - The Odd Side of Appraisal: Vanessa Thompson requested CEH’s for this online course sponsored by McKissock. The board’s continuing education committee approved this request for 7.5 continuing education hours.



Fundamentals of Separating Real Property, Personal Property and Intangible Business Assets: Maribelle Cushman requested CEH’s for this seminar sponsored by North Star Chapter of the Appraisal Institute that was held on April 9 - 10, 2018 in Roseville, MN. The board’s continuing education committee approved this request for 15 continuing education hours.



Litigation Appraising: Specialized Topics & Applications: Maribelle Cushman requested CEH’s for this seminar sponsored by North Star Chapter of the Appraisal Institute that will be held on July 30 – 31, 2018 in Roseville, MN. The board’s continuing education committee approved this request for 16 continuing education hours.



MN Supervisory Appraiser/Trainee Appraiser: Maribelle Cushman requested CEH’s for this seminar sponsored by North Star Chapter of the Appraisal Institute that was held on February 16, 2018 in St. Paul, MN. The board’s continuing education committee approved this request for 6 continuing education hours.



Quantitative Analysis: Maribelle Cushman requested CEH’s for this course sponsored by North Star Chapter of the Appraisal Institute that will be held on December 17 – 21, 2018 in Roseville, MN. The board’s continuing education committee approved this request for 35 continuing education hours.



Real Estate Finance, Statistics and Valuation Modeling: Maribelle Cushman requested CEH’s for this seminar sponsored by North Star Chapter of the Appraisal Institute that will be held on June 7 - 8, 2018 in Roseville, MN. The board’s continuing education committee approved this request for 15 continuing education hours.



Tour d' Real Estate: What Homeowners Want: Vanessa Thompson requested CEH’s for this seminar sponsored by Kaplan that was held on April 25, 2018 in Bloomington, MN. The board’s continuing education committee approved this request for 7.5 continuing education hours.

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3

state board of assessors meeting minutes, continued

Request for Continuing Education Hours  MAAO Summer Seminars – Commissioners Session: John Leone requested the board revisit

the 2 hours of continuing education credit for the Commissioners session at MAAO’s summer seminar. John was told a few years ago that it had to be informational to receive credit. John feels that assessors should receive credit for the session because it is informational; it provides legislation updates, which he feels, is important. The Commissioners session at MAAO Summer Seminars does not meet the board’s policy that all seminars must be at least 3 hours in length to receive continuing education hours. Dave Marhula made a motion to decline the request. Reed Heidelberger seconded the motion. The motion carried.

Request for Elective Licensure Courses: Jackie Coulter, MAAO Education Coordinator requested the board review the following courses as equivalent to an elective course. 

Fundamentals of Separating Real Property, Personal Property and Intangible Business Assets (15 hours)



Litigation Appraising: Specialized Topics & Applications (16 hours)



Real Estate Finance, Statistics and Valuation Modeling (15 hours)



Quantitative Analysis (35 hours)

Gary Amundson made a motion to approve the request. Joy Kanne seconded the motion. The motion carried.

Applications for Reinstatement of a Minnesota Assessor License Name: Gregory Johnson License Level: CMAS IQ Jurisdiction: City of Brooklyn Park Requirements for Reinstatement: 1. Assessment Laws & Procedures with Ethics 2. 40 hours of Continuing Education 3. Provided proof of licensure with a copy of his assessors license 4. Unable to provide proof of past employment history Assessment experience: March 8, 2015 Note: Gregory Johnson has been out of the assessing business for over 10 years. His assessment experience for reinstatement was based on the board’s reinstatement policy which states reinstatement after 10 years is considered an initial assessor’s license.

Summer 2018 | Equal Eyes

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state board of assessors meeting minutes, continued

Applications for Reinstatement of a Minnesota Assessor License Name: Robert Meiers License Level: CMA Jurisdiction: None Requirements for Reinstatement: 1. Assessment Laws & Procedures with Ethics 2. 40 hours of Continuing Education 3. Provided proof of licensure with a copy of his assessors license 4. Freeborn County provided proof of past employment history Assessment experience: February 7, 2015 Note: Robert Meiers has been out of the assessing business for over 10 years. His assessment experience for reinstatement was based on his past employment at Freeborn County.

Name: Melisa A Rediske Jurisdiction: Washington County License Level: CMA IQ Requirements for Reinstatement: 1. Assessment Laws & Procedures with Ethics 2. 40 hours of Continuing Education 3. Provided proof of licensure with a copy of her assessors license 4. Department of Revenue and Dakota County provided proof of past employment history Assessment experience: August 22, 2012 Note: Melisa Rediske has been out of the assessing business for over 10 years. Her assessment experience for reinstatement was based on her past employment at the Department of Revenue and Dakota County.

Appointment with the Board 

42

Form Report Update: Pat Chapman, Form Report Grading Committee Chair, reviewed the feedback from the graders on the layout, common errors, and the three approaches to value from the submitted form reports. There has been a great deal of success since the form report template was introduced in 2014. Pat will review the Form Report list in June to reach out to the graders for those reports that did not pass the first time. The grader will reach out to the submitter to see if they need guidance on resubmitting the report.

Equal Eyes | Summer 2018

state board of assessors meeting minutes, continued

Applications for Certified Minnesota Assessor Jane Grossinger made a motion to award the Certified Minnesota Assessor license to the following individuals.

Debra Carter, Carlton County Troy Halter, Ramsey County Michael Heffernan, Not employed as an assessor at this time James Hughes, Anoka County Amy Kowalzek, Morrison County Lori Olson, Faribault County Brady Rauenhorst, Faribault County Amy Scholtes, Faribault County Timothy Swenson, Kittson County Jeffery Wagner, Wabasha County Charlie Blekre seconded the motion. The motion carried.

Applications for Accredited Minnesota Assessor Joy Kanne made a motion to award the Accredited Minnesota Assessor license to the following individuals.

Mason Couvier, St. Louis County Joel Dulski, Otter Tail County – 2nd Interview Jeffrey Faust, Hennepin County Brett Hall, Hennepin County Bonnie Lay, Pope County Noah Mittlefehldt, Lake County Brian Rosenau, Yellow Medicine County (effective April 6, 2018) Alison Wall, Marshall County Joshua Whitney, Hennepin County David Marhula seconded the motion. The motion carried.

Gary Amundson made a motion to invite Kim Kirchoff and Cathleen Pastorius to return for a second oral interview. Reed Heidelberger seconded the motion. The motion carried.

Summer 2018 | Equal Eyes

43

state board of assessors meeting minutes, continued

Application for Senior Accredited Minnesota Assessor Dave Marhula made a motion to award the Senior Accredited Minnesota Assessor license to the following individual.

Jon Hicks, City of Minneapolis Reed Heidelberger seconded the motion. The motion carried.

Joy Kanne made a motion to award the Senior Accredited Minnesota Assessor license to the following individual.

Tom Nelson, Dakota County David Marhula seconded the motion. The motion carried.

Discussion Items  MAAO LEAD Courses: Would the board consider these courses as an elective for the AMA

license? Reed Heidelberger made the motion to approve these courses as an elective course. Joy Kanne seconded the motion. The motion carried.



Signatures on Applications: Should the person signing the application verifying assessment experience be a licensed assessor? Tabled for May meeting.



Assessment Experience: How does the board define assessment experience? Tabled for May meeting.



Course Expectations: Create expectations for courses. Tabled for May meeting.

 Education Requirements for Licensing: Review education requirements for each license level.

Tabled for May meeting.

 MAAO Committees: What committees would be beneficial for a board member to be a part of?

Tabled for May meeting.

 Oral Interview: Discuss purpose and objective statement. Tabled for May meeting.  Oral Interview Questions: Review scoring rubric. Tabled for May meeting.

The chairperson set the next meeting date as Tuesday, May 15, 2018 at the St. Michael City Center in St. Michael at 9:00 am.

Dave Marhula made a motion to pay the expenses for the meeting. Charlie Blekre seconded the motion.

The motion carried.

Gary Amundson made a motion to adjourn the meeting. Dave Marhula seconded the motion. The motion carried.

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Equal Eyes | Summer 2018

7

WHERE AM I?

The World Largest “Booming� prairie chicken stands at 13 x 18 feet and weighs 9,000 pounds. It has been standing in Rothsay since June of 1976. Rothsay is said to be the Prairie Chicken Capital of Minnesota. Rothsay is located in Wilkin and Ottertail County, just off I-94.

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

Summer 2018 | Equal Eyes

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Equal Eyes | Summer 2018 8

46

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1. The proces s of converting income to value by dividing income by overall rate. (dire ctcapitaliz ation) 4. Minnes ota As s ociation of As s es s ing O fficers . (maao) 5. International As s ociation of As s es s ing O fficers . (iaao) 8. According to value. (advalore m) 9. Stage 2 of a neighborhood life cycle. (s tability) 10. The middle. (me dian) 11. The proces s in which a property owner contes ts an as s es s ment. (appe al) 12. Stage 1 of a neighborhood life cycle. (growth)

2. A judgment of the depreciation of an improvement. (condition) 3. Stage 3 of a neighborhood life cycle. (de cline ) 6. An approach to value bas ed on the principle of s ubs titution. (cos tapproach) 7. A s tudy of the relations hip between as s es s ed values and market values . (ratios tudy) 13. Es timated market value divided by s ales price. (s ale s ratio) 14. Stage 4 of a neighborhood life cycle. (re vitaliz ation) 15. The mos t often. (mode )

Crossword Answers