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FALL 2007 EQUAL EYES �

Official Publication of the Minnesota Association of Assessing Officers

Extreme Makeover Home Edition Makes a Stop

in Minnetonka

Fall 2007 Volume 29, Number 110

EQUAL EYES

51242_HC_fall_equal_eyes2.indd 1 9/25/2007 1:04:31 PM

2 EQUAL EYES FALL 2007

Fall 2007

CONTENTS

EQUAL EYES

FeaturesGoing to be an Expert Witness? What You Should Know, Wojcik........................................................................................�4Extreme Makeover Makes a Stop in Minnetonka,

Flood Damage Appraisal, A Quick Response to a Flood,

Guest Blogger Steve Sinell: The Changing Face of Eden Prairie - The Assessor’s Propspective,

IAAO 73rd Annual Conference on Assessment

Ad Valorem Mass Appraisal and USPAP,

MAAO Course Reviews, Behrenbrinker ...............................36PACE Course Update, Betz....................................................39

DepartmentsAnnouncements..................................................................3Boards, Directors, Chairs, and Representatives........................4President’s Post, Wagner................................................6Commissioner’s Comments, Einess.............................................7IAAO Items, Krupski.............................................................9State Board of Assessors Meeting Minutes, Lundgren...............�0Views You Can Use, Stalberger............................................... �2Where Are They Now?, Diedrich....................................�7Let’s Get Acquainted, Moreland................................................�8Out of the Past, Erickson.................................................20MAAP Update, Emerson.............................................42Across The Regions, Wojcik...............................................43As I See It, Malmquist............................................................47

Volume 29, Number 110

Article to suggest, letter to the Editor, or any other correspondence for EQUAL EYES?

Send to:Rebecca MalmquistManaging Editor�4600 Minnetonka BoulevardMinnetonka, MN 55345Phone: 952.939.8222Fax: [email protected]

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.

Visit the MAAO website at:www.mnmaao.org

On the Cover:Extreme Makeover Home Edition Makes a

Stop in Minnetonka

Photos Courtesy of TJB Homes, Inc and the City of Minnetonka


..

The Beat Goes On, Pasternacki...............................................32LEED Building Design, Sanders............................................34

Administration 2007, Olsson................................................. 30

Malmquist................................................................................. 2�

Hacken.......................................................................................25

Sinell..........................................................................................29

FALL 2007 EQUAL EYES 3

Equal Eyes Issue Deadline December �, 2007

ANNOUNCEMENTS:

2007 PVC ScheduleFergus Falls: Nov. 7 and 8, 2007 Bigwood Event Center, Fergus Falls. Ethics: Minnesota Department of Revenue Staff, PVC Instructors: Robert Moe and Robert Hansen.

Grand Rapids: Oct. 16 and 17, 2007 U of M Experiment Station Grand Rapids. Ethics: Minnesota Department of Revenue Staff, PVC Instructors: Scott Winters, Amber Peratalo and Beth Mackey.

Marshall: Nov. 13 and 14, 2007 Best Western, Inn Marshall. Dean Champine and Kathy Hillmer.

Slayton: Nov. 7 and 8, 2007 Royal Loon Super Club, 3124 Juniper Ave. Slayton.Byron Swart and Gale Bondhus

St Cloud: Oct. 30 and 31, 2007 Holiday Inn, St Cloud. Gary Grossinger and Greg Kramber.

Thief River Falls: Oct. 31 and Nov. 1, 2007 Best Western Inn, Thief River Falls. Ethics: Minnesota Department of Revenue Staff, PVC Instructors: Cheryl Grover and Bruce Dahlin.



EQUAL EYES

Jacquelyn Betz, CMAMinnesota Department of Revenue

Associate Editor

Nancy Wojcik, SAMACity of Brooklyn Center

Rebecca Malmquist, SAMACity of Minnetonka

Managing Editor, Chair

Executive Board

Past PresidentWilliam Peterson, SAMA, CAE

Dakota County Assessor1590 W Highway 55Hastings, MN 55033

651.438.4208 Fax [email protected]

PresidentRobert Wagner, SAMAPolk County Assessor

612 North Broadway, Suite 201Crookston, MN 56716-1452


First Vice PresidentStephen Behrenbrinker, SAMA, CAE

St. Cloud City Assessor400 2nd St S

St. Cloud, MN 56301320.650.3352 Fax 320.255.7205

[email protected]

Secretary/TreasurerJudy Remer, SAMA

Bloomington Chief Commercial Appraiser1800 West Old Shakopee Road

Bloomington, MN 55431952.563.8707 Fax 952.563.4741

[email protected]

Second Vice PresidentStephen Hacken, SAMAWinona County Assessor

177 Main StWinona, MN 55987


Region 1Loren Benz, SAMA

Wabasha County Assessor651.565.3669

[email protected]

Region 3Gary Grossinger, SAMA

Stearns County Assessor320.656.3685

[email protected]

Region 2Julie Roisen, SAMA, CAE

Blue Earth County Assessor507.389.8257

[email protected]

Region 4Tom Gilmore, SAMA

Itasca County Assessor218.327.7498

[email protected]

Region 7Steve Skoog, SAMA

Becker County Assessor218.846.7300

[email protected]

Region 9Stephen Baker, SAMA, CAERamsey County Assessor

[email protected]

Region 8JoAnn Kerian, SAMA

Marshall County Assessor218.745.5331

[email protected]

Region 6Lori Schwendemann, SAMA

Lac Qui Parle County Assessor320.598.3187

[email protected]

Region 5Kathy Hillmer, SAMA

Redwood County Assessor507.637.4008

[email protected]

Editorial BoardMarci Moreland, SAMA

Carlton County

Tina Diedrich, AMAStearns County

Connie Erickson, SAMAYellow Medicine County

Mary Black, CMACook County

Region Directors



Steve Hurni320.632.3949

Big Stone, Chisago, Isanti, Kanabec,Kandiyohi, Meeker, Mille Lacs,Morrison, Pine, Pope, Stearns,

Stevens, Traverse, Wilkin

Department of Revenue Representativesand the Areas They Represent

Gary Amundson218.575.3183

Aitkin, Carlton, Cass, Cook, Crow Wing, Douglas, Grant, Itasca,

Koochiching, Lake, Otter Tail, St. Louis, Todd, Wadena

Tom Nash507.359.7022

Brown, Cottonwood, Jackson,Le Sueur, Lincoln, Lyon, Martin,

Murray, Nicollet, Nobles, Pipestone,Redwood, Rock, Watonwan

Larry Austin651.556.6098

Anoka, Carver, Dakota, HennepinRamsey, Scott, Washington

Al Heim651.470.9893 (Cell)

Benton, Chippewa, Lac qui Parle,McLeod, Renville, Sherburne, Sibley,

Swift, Wrignt, Yellow Medicine

Brad Averbeck218.846.1243

Becker, Beltrami, Clay, Clearwater,Hubbard, Kittson, Lake of the Woods,

Mahnomen, Marshall, Norman, Pennington, Polk, Red Lake, Roseau

Lloyd McCormick507.332.5520

Blue Earth, Dodge, Faribault,Fillmore, Freeborn, Goodhue, Houston,

Mower, Olmsted, Rice, Steele,Wabasha, Waseca, Winona

Committee ChairsAgriculturalTom Houselog, SAMABox 509Luverne, MN 56156507.283.5022 Fax 507.283.1343

EducationBob Wilson, SAMA, CAE4801 W 50th StEdina, MN 55424952.826.0426 Fax 952.826.0389

Commercial/IndustrialJim Atchison, SAMAA-2103 Government CenterMinneapolis, MN 55487612.348.4567 Fax 612.348.8751

Information SystemsBruce Sanders, SAMA, CAEPO Box 1180Maple Grove, MN 55311-6180763.494.6254 Fax 763.494.6416

LegislativeSteve Kuha, SAMAPO Box 3000Walker, MN 56484218.547.3300 X239 Fax 218.547.2440

Long Range PlanningWilliam Peterson, SAMA, CAE1590 W Highway 55Hastings, MN 55033651.438.4208 Fax 651.438.4469

Membership & AwardsJan Olsson, AMA, RES3400 Plymouth BlvdPlymouth, MN 55447763.509.5355 Fax 763.509.5060

NominatingThomas Dybing, SAMA304 S MarshallCaledonia, MN 55921507.725.5801 Fax 507.725.2647

Research and PlanningStephen Hacken,SAMA177 Main StWinona, MN 55987507.457.6300 Fax 507.454.9372

Rules and ResolutionsMarvin Anderson, SAMA, CAE5200 85th Ave NBrooklyn Park, MN 55443763.493.8173 Fax 763.493.8391

Sales RatioStephen Baker, SAMA, CAE50 W Kellogg Blvd, Ste 840St. Paul, MN 55102-1657651.266.2005 Fax 651.266.2001

ScholarshipWilliam Peterson, SAMA, CAE1590 W Highway 55Hastings, MN 55033651.438.4208 Fax 651.438.4469

Membership CoordinatorJulie Roisen, SAMA, CAEPO Box 8608Mankato, MN 56002507.389.8257 Fax 507.389.8344

Conference CoordinatorPaul Knutson, SAMA, RES320 NW 3rd St, Ste 4Faribault, MN 55021-6100507.332.6102 Fax 507.332.5999

FinanceBill Effertz, SAMAA-2103 Government CenterMinneapolis, MN 55487612.348.3388 Fax 612.348.8751

Silent Auction Jane Grossinger33872 MN HWY 15Kimball, MN 55353320.398.6705

Tax CourtJack Pasternacki, SAMA, CAE1800 West Old Shakopee RdBloomington, MN 55431952.563.8708 Fax 952.563.4741

Site Selection CommitteeStephen Behrenbrinker, SAMA, CAE400 2nd St SSt. Cloud, MN 56301320.650.3352 Fax 320.255.7205

Weeklong Course CommitteeBob Wilson, SAMA, CAE4801 W 50th StEdina, MN 55424952.826.0426 Fax 952.826.0389



President’s PostWritten by Robert L. Wagner, SAMAPolk County AssessorMAAO President 2006-2007

As I sit down to write my final President’s Post I think, “Why didn’t I take a few journalism classes in college?” It seems I can have the best, the greatest, and the most eloquent thoughts on what to write (or say), but put paper on the desk and pen in hand, and the mind is blank. I know there are an endless number of topics I should cover, but what are they?!!?

Well, here goes - - - -

I can’t believe a year has about passed since Bill Peterson handed me the gavel. It seems like several weeks ago! I had thought that this year as president I would not embark on any new big projects, but rather continue and finish ones that had already been started. Sort of a catch up and regroup. However, in that time, much has transpired.

Many hours of time and talents of MAAO members went into the busy legislative session. Perhaps we are still looking at a special session!

The main reason for the possible special session is not a reason we would have hoped for. My heart goes out to the people of southeastern Minnesota with the weather-related disasters. I cannot say that I know what you are going through, but I can say from personal experience in 1997 that I truly do understand. From a professional assessor’s point of view I can say, “I know what you are going through.” Disasters create a huge amount of work for the assessor’s office, and the work doesn’t stop in a year or two. There is much ongoing work and change that lasts many years. I would like to extend a thank you to all the assessment personal who volunteered to help or are

still helping with this effort. What a great show of support by a great organization of extraordinary people.

I would be remiss if I didn’t mention all the work that has been done on our weeklong courses and all the seminars that have and are being taught. I also must mention the work being done with the Department of Revenue on the legislative reports and the challenges that changing markets in a very diverse state bring. Probably the “big, new project” of this year is the work done to update our constitution and bylaws to more reflect our current practices. The proposed changes are to be voted on at this year’s Fall Conference. We really do have a lot of dedicated, caring people working for our organization.

One of my recurring themes in my posts has been a call for volunteering, to get involved in MAAO. I will not beat the subject anymore, but rather direct you to read or reread Rebecca Malmquist’s “As I see it” article in the Summer 2007 issue of Equal Eyes. I think she said it very well!At this time, I would like to be the first to congratulate the incoming officers, directors, and committee members and to wish them the very best for the coming year.

I would like to extend my most sincere and heartfelt thanks to all the MAAO Membership. You have all helped me through my term and supported MAAO as it moves forward to serve our profession.

It has been an honor and a privilege to serve as your 2007 MAAO President.

Rob

It has Been an Honor and Privilege to Serve



In the last issue of Equal Eyes (Summer 2007), I discussed the need for the Minnesota Department of Revenue to provide clarity and direction relating to the Green Acres program so that the law can be applied more fairly and uniformly throughout the state. I also indicated that the Property Tax Division, with assistance from the MAAO, will have a Green Acres bulletin in place this fall. I am happy to report that the bulletin is on track and will be completed in October 2007.

First, I would like to thank the Green Acres bulletin working group for their continued work on this important and challenging policy issue. The members of the working group include: Dorothy McClung, Lloyd McCormick, Steve Hurni, and Al Heim from the department, and Gloria Pinke, Steve Hacken, Tom Houselog, Wendell Engelstad, and Gale Zimmermann from the MAAO.

The scope of the bulletin is threefold: 1) to provide a methodology to estimate a “Green Acres” agricultural value that can be compared to a market value or highest-and-best-use value; 2) to clarify and identify, based on current law, the criteria and the steps assessors use to determine if Green Acres should be implemented in their respective county; and 3) to lay out a process to transition to the new Green Acres policy.

Green Acres agricultural value methodology: The challenge for the working group was to devise a method of estimating agricultural value that falls within current law, is uniform, and at the same time, is flexible to allow county assessors to determine the Green Acres value that is best suited for their respective counties. The working group explored numerous

proposals and ultimately developed a new methodology to estimate a Green Acres value for each county in the state.

In general, the concept establishes a “base” area of the state that has no or little nonagricultural influences on its farm land sales from which estimated or proxy Green Acres ag-values could be extrapolated to the other counties throughout the state. The working group identified the base area to be in the southwest corner of the state and includes the counties of Lyon, Murray, Nobles, Pipestone and Rock.

The methodology was discussed at this year’s State Board of Equalization meetings, presented to the MAAO Agricultural Committee, and discussed at several regional meetings throughout the summer. While some details are not yet complete, we are confident we will be able to move forward with the recommended methodology. While not yet perfected, we feel that the method provides a uniform basis for estimating a Green Acres value while retaining ties to market-derived agricultural values. To effectively determine a Green Acres ag value that is “blended” within each county and uniform with adjacent counties, close and ongoing collaboration between department representatives and county assessors must be maintained. The end result will be an estimate of what the current agricultural value of land would be in the absence of current nonagricultural market influences.

Green Acres requirements: Once the county’s agricultural market is determined to be appropriate for Green Acres, the county assessor must then decide if Green Acres is available to

individual parcels. To grant Green Acres, assessors need to ask several questions and answer each one in the affirmative. The key questions are:

1. Is the property classified as agricultural property—either class 2a or 2b?

2. Is the property at least 10 acres in size, or a nursery or greenhouse?

3. Is the property primarily devoted to agricultural use?

4. Does the property owner meet the ownership requirements?

5. Does the property generate at least one-third of the owner’s total family income, or produce an agricultural income of at least $300 plus $10 per tillable acre?

Commissioner’s CommentsWritten by Ward Einess, Minnesota Commissioner of Revenue

The Green Acres Bulletin



Green Acres policy transition process and county plans: Currently, Green Acres is used in 43 counties. Even these counties may have to change their processes to apply the standards identified in the new bulletin. For counties that have little or no experience with Green Acres, the transition to Green Acres may feel like an insurmountable task.

While acknowledging the work effort that will be required, the Green Acres Committee and the department are recommending that between December 15, 2007, and June 1, 2008, each assessor must develop a plan to implement this bulletin for the January 2, 2009, assessment. A county may conclude that Green Acres should not be implemented. However, this conclusion will have to be supported by an analysis of the data and approved by the department’s field representative.

The goal of the Green Acres Committee and the department is to have the new Green Acres policies fully implemented as soon as possible but in a thoughtful, defensible, and consistent manner. The department and assessors will have approximately 15 months before the January 2009 assessment to prepare for implementation (or changes in existing Green Acres programs). For every county, the conditions will change over time and the process will need to be reviewed annually and adjusted when necessary. The main goal is to do it right and make sure that property owners know the process and its requirements.

While assessors are developing their plans, the Green Acres Committee and the department will be preparing planning kits for use by counties. By using the best practices from experienced counties, the committee hopes to simplify the implementation processes for all counties.

The committee recommends that the Green Acres forms be revised by the department and available to assessors by June 1, 2008—the beginning of the implementation period.

The analysis portion of this transition will be difficult for an individual assessor and also for assessors as a group—either neighbor-to-neighbor or by region. Green Acres is a statewide program and it is important that the department and assessors work together to administer this program in a fair and uniform manner. Even though it is not a new program, there may be public confusion and negative reaction to implementation of these new Green Acres policies. I am confident that once individuals fully understand the importance and soundness of the approach and methodology, the program will gain acceptance.

As assessors, field representatives and the department all realize, successful implementation will require enormous coordination and cooperation — and for that I thank you.

In MemoryVernon Anderson

(�923 - 2007)Former Sanders, Norden, and Numedal Township Assessor

Commissioner’s Comments...continued



IAAO ItemsRising to the Challenge of Our Changing WorldWritten by Mark Krupski, SAMA, CAEOlmsted County Property Records & LicensingIAAO Representative

Minnesota’s IAAO Representatives:

Jan Olsson, AMA, RESCity of PlymouthSenior Appraiser3400 Plymouth BlvdPlymouth, MN 55447763.509.5355Fax 763.509.5060

Mark Krupski, SAMA, CAEOlmsted CountyAssistant Director151 4th St SERochester, MN 55904507.281.6293Fax 507.287.7186

William Peterson, SAMA, CAEDakota CountyCounty Assessor1590 W Highway 55Hastings, MN 55033651.438.4208Fax 651.438.4469

The theme of the 2007 International Association of Assessing Officers 73rd Annual Conference on Assessment Administration was “Rising to the Challenge of Our Changing World.”

Isn’t this what we do everyday? Floods in southeastern Minnesota, droughts in northern Minnesota, collapsed bridge in the twin cities are all part of our changing world. Falling home prices have the stock market reeling, an increase in home foreclosures is a concern for all of us. Rising agricultural land prices attributed to nonagricultural influences is a very real change in the assessor’s world, and with the efforts of many of our MAAO assessors and members of the Department of Revenue, we are rising to the challenge of a fair and equitable assessment.

“Rising to the Challenge of Our Changing World” was such an appropriate theme for the IAAO Conference, and it so aptly reflects the work of the assessor both nationally and internationally. Although property ownership has been the bedrock of western civilization’s economy for centuries, it is a relatively new concept or reintroduced concept in many eastern European countries and in many areas in Asia. Burgeoning free markets in the People’s Republic of China has also created pockets of property ownership and many new and exciting investment opportunities. The role of the appraiser and, more specifically, the assessor continues to be an exciting and challenging career.

On September 9, the IAAO Annual Conference commenced in Atlanta, Georgia, and it provided many educational sessions and a chance to meet and network with members of the assessing profession from around the globe. The vendors’ exhibit hall was an

incredible opportunity to take in the latest advances in technology from aerial mapping, GIS, CAMA systems and much more. With almost 50 educational sessions to choose from, there were ample opportunities to obtain continuing education credits.

This year’s keynote speaker was Kyle Maynard who is, according to his high school wrestling coach, “… one of the most amazing athletes that has ever lived…” Kyle was born with a condition known as congenital amputation that has left him with arms that end at the elbows and legs that end near his knees. In spite of his limitations, Kyle became a wrestler and found a way to win, defeating several state place finishers and state champions during his final season. Talk about “Rising to the Challenge,” I couldn’t imagine a more poignant example.

Attendance at MAAO conferences and IAAO conferences has always been a high point for me, and I have always left with a new perspective and enthusiasm about putting fresh ideas into practice. Membership in International Association of Assessing Officers is an excellent way to continue “Rising to the Challenge of Our Changing World.”

For more information on IAAO membership, please contact your IAAO Representatives and receive a 50 percent membership discount.


�0 EQUAL EYES FALL 2007

State Board of Assessors Meeting Minutes

Provided by Pam LundgrenMinnesota Department of Revenue

Chairperson Keith Albertsen convened the meeting at 9:30 a.m.

Members in attendance were:

Keith Albertsen, Chairperson Doreen Pehrson, Vice ChairpersonJan Jackson Gregg Larson Dave Marhula Mike AmoGary Amundson Steve SinellDeb Volkert

The Minutes of the March 2007 meeting were read and discussed. Doreen Pehrson made a motion to approve the minutes as amended. Steve Sinell seconded the motion. The motion carried.

Secretary’s Report:Fiscal year 2008 license renewal applications were mailed out on April 2, 2007. A total of 977 applications were sent out. A printed copy of the transcript for the current four year block was enclosed for those assessors who had submitted course documentation.

To date, 580 license renewal applications (approximately 59 percent) have come into the office; 553 license applications have been processed; 18 are on hold for return of incomplete applications and nine are applications for Record Retention. This is compared to 510 applications received and processed last year at the same time.

Response letter to the assessor trainee in Otter Tail County.

Tuesday, May 22, 2007St. Cloud Country Inn and Suites

Announcements:The MAAO Summer Seminars will be offered in St. Cloud on May 22-24, 2007. Per Board policy, assessors who attend two four-hour seminars or one eight-hour seminar in addition to the Commissioner’s Session will receive 10 continuing education hours. Assessors who attend only the Code of Ethics seminar will receive four continuing education hours. A second Board policy requires that assessors sign the roster and add their four digit license number. No credit will be issued without a license number.

The Minnesota Chapter of the National Association of Independent Fee Appraisers (NAIFA) held its annual conference on April 18-20, at Breezy Point. Topics were:April 18: Regulatory Update - four hours.April 19: Easements, Licenses, and Profits in Land (using a national NAIFAclass that has been “tailored” to Minnesota by including conservation easements [done by a DNR appraiser] and some local examples [as, the new pipeline from northern Minnesota to the Twin Cities]) - eight hoursApril 20: Mortgage Fraud (including a presentation by a Minneapolis FBI agent) - four hours.

Per Board policy, assessors who attended these seminars and provide documentation of attendance will receive one CEH per hour of attendance.

MAAP is conducting their 2007 Summer Seminars on August 16-17, 2007 in

Duluth. Topics for this year include: The Power of Self in Service, which will address service matters for public employees, New Laws and the Code of Ethics for Minnesota Assessors. Per Board policy, assessors who provide documentation of having attended these seminars will receive six CEHs for the first day of attendance and four CEHs for the second day.

Application for Provisional Status:Maurice Balder, Assessment Laws, History and Procedures, Residential Appraisal Principles, ProSource 103, 104 and 201.

Appointments with the Board:Daryl Moeller, Chisago County, is met with the Board for his Accreditation Oral Interview. His education includes Courses A, B, J, K, IAAO 102, ProSource 105, a successful challenge to Course H and a bachelors degree in mathematics from St. Cloud State University. Mr. Moeller’s Form Report passed the Grading Committee in October 2006, and he passed the Residential Case Study Examination in January 2007. Mr. Moeller has five years of assessment experience, and he applied for the Accredited Minnesota Assessor designation. Steve Sinell made a motion to award the Accredited Minnesota Assessor designation to Daryl Moeller. Deb Volkert seconded the motion. The motion carried.

Julie Gustafson, City of Maple Grove, met with the Board for her Accreditation


FALL 2007 EQUAL EYES ��

Oral Interview. Her education includes Courses A, B, H, J, a successful challenge to Course K, IAAO 102, 151 and many approved seminars. Ms. Gustafson’s Form Report passed the Grading Committee in June 2006, and she passed the Residential Case Study Examination in March 2007. Ms. Gustafson has four years of assessment experience, and she applied for the Accredited Minnesota Assessor designation. Deb Volkert made a motion to award Julie Gustafson the Accredited Minnesota Assessor designation. Jan Jackson seconded the motion. The motion carried.

Applications for Senior Accredited Minnesota Assessor:Randall Mertz, Renville County. His education includes Courses A, B, H, J, K, IAAO 102, 410 (USPAP), Form Report Writing & Residential Case Study Exam Workshops, and many other seminars. His Form Report passed the Grading Committee in October 2003, and he passed the Residential Case Study Examination in June 2005, and the Income Case Study Examination in March 2006. Mr. Mertz had a successful oral interview with the Board in June 2005, and he will meet the five year experience requirement on June 17, 2007. Mr. Mertz is applying for the Senior Accredited Minnesota Assessor designation. Jan Jackson made a motion to award Randall Mertz the Senior Accredited Minnesota Assessor designation to become effective on June 17, 2007. Doreen Pehrson seconded the motion. The motion carried.

Jim Rouleau, Anoka County. His education includes Courses A, B, H, J, IAAO 400, IAAO 151, the four IAAO correspondence courses (two of which are income courses) and a number of seminars. Mr. Rouleau’s Form Report passed the Grading Committee in October 2006, and he passed the Residential Case Study Examination in January 2007 and had a successful Oral Interview with the Board in March 2007. Mr. Rouleau also passed the Income Case Study Examination in March 2007. He has 24 years of assessment experience and

is applying for the Senior Accredited Minnesota Assessor designation. Dave Marhula made a motion to award the Senior Accredited Minnesota Assessor designation to Jim Rouleau. Gary Amundson seconded the motion. The motion carried.

Discussion items:Year of Experience Requirement: Should a second signature line (county assessor) be added? No.

Should a Board of Review be included in the experience requirement? Yes.

Should this be included in the education and licensing manual? Yes.

Who is responsible if the county assessor declines to sign the application? Moot point no signature required.

Will a license be issued without the second signature? Moot point – no signature required.

Oral Interview Questions: Draft of the edits to Mike’s revision is included in the packet.

These three additional questions written by Gary Amundson will be added to the Oral Interview Questions:

What would you do if you were asked to do the assessment in a jurisdiction in which your parents owned property?

How would you respond to a request to do an appraisal on a property to determine a value for probate proceedings located in a district where you are currently responsible for the assessment?

Why is ethical behavior in the assessment process and how would you define assessor ethics?

A question from Carol Schutz, Chippewa County assessor: There is a farmer in her county who is interested in becoming a local assessor, and he wishes to take assessor courses online from the IAAO.

These would be the four self-programmed or “correspondence courses” that were the previous alternate to Week B and the elective. Is this still an alternate? Research into old minutes does not indicate any discussion on acceptance of these courses after the effective date of July 1, 2006 which changed the two week Course B requirement. In addition, the IAAO has added a fifth computer course to the four that were accepted as alternates to the old Course B and elective. Should the self-programmed computer courses still be accepted, and does the Board wish to incorporate this fifth course into the requirement?

Answer: It should be noted that all requests for use of these computer courses will be handled on a case-by-case basis and a request for approval from the Board must be made prior to taking the courses or no credits will be issued. In this instance, the four courses will qualify, but only for the two week course B requirement, but the fifth course is not an alternate to anything and, therefore, is not accepted. These four courses are not an alternate to the elective, so the Board highly recommends that Mass Appraisal Basics be attended to meet the elective requirement.

There being no further business, the chairman set the date for the next meeting as Tuesday, July 10, 2007 at the Minneosta Department of Revenue. We will convene at 8:30 a.m.

Jan Jackson made a motion to pay all meeting expenses. Dave Marhula seconded the motion. The motion carried.

Dave Marhula made a motion to adjourn. Doreen Pehrson seconded the motion. The motion carried. The meeting adjourned at 2:30 p.m.



Views You Can UseMy Prospective on Transferring from a County Assessor’s Office to the Department of RevenueWritten by Michael Stalberger, CMAState Program Administrator Minnesota Department of Revenue

Depending on your point of view, when I accepted a position with the Department of Revenue, I either finally “saw the light” or “joined the dark side.” Now that I have been in my position for about four months, I was asked to provide my first impressions on how it differs from my previous positions at the county level. As with all changes, some are serious, some are minor, and some are just downright odd. I will share those after a brief background so you can understand my perspective.

I got my start in assessing as a clerk/appraiser in Nicollet County a few months after obtaining my undergraduate degree in urban studies. There is no better entry into the assessing profession than being a clerk. It is in this position that you truly learn the “nuts and bolts” of the field. I also couldn’t have asked for a better classroom than Nicollet County’s office. The more and more I was exposed to, the more and more I could follow the crazy maze that is assessing. Believe it or not, the more and more I learned, the more and more I decided that this profession could be for me.

After a while at Nicollet County, a position for an appraiser opened up in

Blue Earth County. I applied because it gave me a chance to progress in the field. My time at Blue Earth County was good, too. It let me apply what I had learned and was the next step to building my understanding of the whole assessment process. I was able to gain experience with different property classes and work through a few assessment cycles. During this time, I also worked on my master’s degree in urban planning.

About the time I completed my degree program, an opening in the Property Tax Division at the Department of Revenue was posted. The timing was right, and the position sounded very interesting, so I applied. After several months, and a couple times of thinking I was out of consideration, I was offered a state program administrator position with the department. It was time to take the next step in my career, and I thought my previous experiences might actually be helpful in the new job.

In my new position, I respond to taxpayer and county assessor questions, conduct other research for the infamous bulletins and memos, work on education programs (Course A, etc.) and do some instructing, and spend a lot of time on

the “other duties as assigned” (including State Assessed Property and other special projects). I have quite a variety in my day and really enjoy that. I’m also getting an education in the policy elements of property taxation.

Sure enough, a lot has stayed the same, so I have been able to just jump right in on a few things. For example, special ag homesteads are still confusing; there isn’t any master answer sheet floating around the department’s offices (other than the flowchart). Also, there are more taxpayers than you’d think who are willing to be dishonest to get a measly homestead credit. There’s also the constant change in the assessing field; some policy or practice or standard is always new or revised. And of course, some days I still feel like I’m part of the real-life version of Office Space or The Office, too. (I’m still on probation, so of course I mean this figuratively, not literally!)

But that’s pretty much where the similarities end. Whenever I talk to someone new, they always ask me how I like my new job, and I always have the same answer. I knew assessing was more than I had experienced, but I never realized just how “big picture” it


FALL 2007 EQUAL EYES �3

really is. At the county level, assessors are responsible for the very important application of the relevant laws and statutes, but it’s at the state level that I’ve finally seen just how interconnected property taxation is in the state’s overall functioning. Here are some other major differences:

• When thinking about issues at the state level, it’s sometimes too easy to lose sight of the details. As an assessor or appraiser, the details are what can make a policy or program too cumbersome to be efficient. At the state level, though, those details can get lost because everything needs to stay broad enough to be adequately considered.

• Everything takes more time. I mean a lot more time. I can understand the frustration as an assessor or appraiser when you’ve submitted a question or issue and wait and wait for a response. The delay can really affect your workflows. But I can now safely say that the state is really working very diligently to get replies out as soon as possible. However, rather than just responding to individual concerns, each issue often needs to be considered in a larger context or be reviewed by legal staff (or others).

• Everyone just can’t do things the same way. At the county level, it was a task—but usually pretty manageable, to get all staff to follow the same policies and procedures. Now try multiplying that by 87. The state is always working to promote equity and uniformity in assessment, and that is why it may seem like instructions or guides are too detailed or include so many steps. This is attempting to provide everyone with a common knowledge base, and it’s harder to do than I ever thought.

• Everyone just can’t do things the same way. Even though equity and uniformity are paramount, every county has different

concerns and issues at the local level. I understood this while working as an appraiser with different offices or jurisdictions. At the state, though, it’s nearly impossible to know each individual circumstance. So when it’s not possible to be very specific, I now have to try to think and speak generally and broadly. Sometimes I’m afraid this comes across as generic or evasive, but really it’s an attempt to provide answers that are applicable for as many people as possible.

Of course there are some minor changes too: some good and some bad. It’s pretty nice to not be living in the same areas that you’re out in the field assessing. That separation allows for even more objectivity when I’m considering property taxation issues. I also don’t have to worry about that “I-know-you-from-somewhere” look whenever I am meeting someone whose house I had just inspected. It’s not winter yet, but I’m pretty sure I’m not going to miss the cold weather while out picking up new construction either. On the other hand, it’s taken a little adjustment not being able to get out in the field on a daily basis during the summer.

Finally, for some odd changes that I never would have anticipated. First commuting and parking should never be taken for granted. I now know when people from the Twin Cities always say destinations are only 20 minutes away that they are lying or not driving in rush hour. And if you’re lucky enough for ample (and free) parking, count your blessings. I’ve got ample parking to choose from. But it comes at a price, and I’m pretty sure it’s a mile away, and I walk uphill both ways! Finally, people now think I work for the “nicer division.” Rather than hiding behind the fact that I worked for the “county” instead of saying for the “assessor’s office” (we can be honest, neither are loved by citizens), I can say I work for the “state.” If they ask for more specifics, I say the “Department of Revenue,” and then I get that evil eye. So, I’ve learned to quickly add that it’s “Property Tax” and not “Income Tax,” and

all of the sudden, I look like a saint!

As you can see, there’s quite a difference between working at the local level of an assessor’s office and the Department of Revenue. I’m sure I’ve only scratched the surface and will be uncovering differences for some time to come. But ultimately, I can see we’re on the same team and working to solve the same problems—just from different perspectives. And there’s one more thing in common: we’re still working at government pay, and the state’s pay is not any better.

Michael has been a member of MAAO since 2005. He has worked

for the Minnesota Department of Revenue for approximately six

months. This is his second Equal Eyes submission.



What You Should KnowGoing to be an Expert Witness?Written by Nancy Wojcik, SAMACity of Brooklyn Center AssessorMAAO Editorial Committee Member

Most assessment personnel expect to appear in court as an expert witness at some time in their careers. While some may appear in court more frequently in larger jurisdictions, it may be years for some to even have the chance to prepare for a court case. When the time finally comes for you to be called as an expert witness in a case, it should not be taken lightly. On the stand and under oath, the expert witness has the important responsibility of verbally supporting the appraisal made.

Preparation is EssentialMany attorneys and tax representatives spend numerous hours preparing their expert witness for testimony. Some appraisers have had numerous hours logged as an expert witness. This experience is reflected in their calm and collected appearance. An expert witness who appears confident and knowledgeable may potentially affect an original opinion that the appraisal was not good. For this very reason, it is important to prepare yourself in advance for testimony as an expert witness.

As an expert witness, you must know your appraisal inside and out. While it may take years to get to court on a case, make sure you thoroughly re-read the entire appraisal and review all your inspection notes. Verify all of the sales comparables selected and adjustments you made. You may have to reacquaint yourself with market conditions present at the time of the appraisal, rather than the current market. Although appraisals can be reviewed numerous times, you don’t want to be caught with a typographical or arithmetic error while on the stand. Physically review the subject and all comparables should any questions arise

about the neighborhood, region, and/or adjacent properties.

Rehearse what you anticipate for questions in direct and cross-examination. This will remove some of the trial stress by becoming comfortable with the anticipated questions and the way in which counsel addresses the questions. Make an outline of the potential questions for ease of review or ask the attorney to provide you with an outline of the questioning prior to trial. Some attorneys prepare questions, however, some feel that your responses may become too rehearsed. It all depends on the attorney-expert witness relationship. The better you work together, the more confidence you will have in each other, the appraisal and the case.

It is suggested that an expert witness attend the entire trial prior to your testimony. You do not want to be caught off guard by not knowing an important item that came up during the trial. These surprise items can be addressed again at a later time. You don’t want to be caught in questioning with a completely new subject to address. Take thorough notes of the trial prior to your testimony.

Taking the StandWhen you are called to the stand, deliver your credentials confidently. If you don’t have a long history of experience in a specific area, explain your background on the subject and what education or training you went through to feel knowledgeable in that area. Address any additional specialists or sources that you may have consulted with. Inform the court of any errors and submit corrections to the appraisal if needed before questions on the appraisal begin.

Know your appraisal inside and out. Have your notes and files well organized. You would like to be able to access papers without delay. Make sure to flag difficult sections for quick review. This will prepare you to concentrate on the question asked rather than searching for a page number. You may wish to have a calculator readily available should a calculation be required.

Only answer the questions you are asked, do not elaborate or add additional details that were not requested. Unfortunately, sometimes your additional information can stimulate additional questions in cross-examination that you were not prepared for. Do not answer a question with a question or rephrase the question. If you do not understand the question, ask the attorney to repeat the question.

Allow yourself time to analyze the question before answering, but do not stall. You want enough time to gather your thoughts and not rush through your testimony. Speak loudly, slowly and clearly. Address your responses to the court not the audience.

Direct ExaminationDirect examination is performed to elicit evidence in support of the facts which will satisfy a required element of a party’s defense. As an expert witness preparing for the direct examination, it is best to break the process down into specific areas of questioning for preparation on the stand. These areas include the following sections.

Stating your QualificationsQualification as an expert witness is the first step of direct examination. It is basically a verbal resume to identify



Going to be an Expert Witness? the expert witness and deem the witness as credible or not. The attorney will try and impress the judge with the witness’s credentials and work experience. If you do not have significant experience with a specialty property, identify the steps that you took to consider yourself qualified to appraise the property. Your due diligence will pay off. Make sure that you have reviewed your past and present employers, dates, designations, associations, education, special training, published works, property types you’ve appraised and geographical areas where you have worked for accurate responses. This step may be cumbersome and time consuming to review but is required in order for the court to rule that the appraiser is qualified as an expert witness.

Explaining the Appraisal ProcessThe next step is the explanation of the appraisal process. This involves the explanation of all steps from the definition of the problem through the final value estimate. A brief description of all approaches to value is needed, but emphasis should be placed on the approaches with the most weight in your appraisal. The details of each approach will be described during testimony. This is the area where the appraiser may be requested to define terminology used in the appraisal process. Make sure all responses match your appraisal. The attorney may identify these terms in advance for you to prepare for in testimony. The attorney may casually ask the definitions as the terms come up in testimony, but be aware you will need to respond with a full definition. You are trying to make responses as natural as possible to affirm your familiarity with them.

A description of your work process in appraising the subject property is required. This is typically a narrative response to the appraiser’s scope of work found in the appraisal. Your description should be thorough and detailed, going step by step, which may require you to refer back to your appraisal for some information. Again, this may be an area for reference flags in your appraisal.

Describing the subject property is an important step in setting a visual picture of the property for the judge. Any influences on the property should be described here so they are not a surprise question in the specific approach. It is advisable to have detailed notes regarding the property description as any missed item will come up in cross-examination. Photographs and maps are helpful in describing the property and can aid in the reduction of time spent on some of the questioning or details of a special feature. A good example would be a location factor such as a busy intersection with minimal access issues. An aerial photograph detailing the subject, access points and traffic flow could ease the questioning and actually give a better explanation than to verbally describe the conditions. You will want to be as thorough as possible, for the cross-examination may be specifically directed toward a feature that was missed in the property description.

Highest and Best UseTestimony on highest and best use is next. The level of questioning will depend if the parties agree on the same highest and best use. If both parties agree, there may be little evidence required. In these cases, provide a description of the definition of highest and best use, along with a statement of the subject’s current use conforming to highest and best use. The appraiser should emphasize the tests of highest and best use as physically possible, legally permissible and financially feasible to get the maximum profitability of the subject property. If the highest and best use is other than its current use, a detailed explanation would be required. If any existing structure does not meet the highest and best use as used in the appraisal, a detailed explanation and market examples would be required to show little or no contributing value.

Three Approaches to ValueFollowing the highest and best use, are the three approaches to value, starting with the cost approach first. If any approach was not used in valuing the property, the judge should be given an explanation. The appraiser should give great detail in defining how the

land value was arrived at. Photographs of comparable land sites and charts are suggested forms of explanation to aid in court as this approach to value can be very detailed and mechanical. Every step of the process should be described, which may include definitions of terms and formulas. The specific form of depreciation used should also be described in detail for the judge to understand.

The income capitalization approach is next in the approach testimony. This is a very detail-orientated section so great care must be given in the explanation of the approach and the derivation of the capitalization rate used. A general explanation can be given in direct testimony, however, be prepared for additional detailed questioning in cross-examination. Extensive testimony should be given to understand the income approach steps. The final computation should be explained in detail through the final calculation of the indicated market value.

The sales comparison approach is the most relied upon, so great care must be given to present this in an accurate, confident, and informative manner. Photographs of comparable properties are usually a necessity and admitted into evidence. This approach typically causes the most discrepancy between expert witnesses. Comparable selection by appraisers can vary greatly. It is advisable to have photographs of comparables, maps and charts to explain adjustments if needed. The expert witness must testify on the comparability of each sale prior to discussing sale prices. Once comparability of the sales is determined, the attorney may ask the sale price. The appraiser must be prepared to testify to the similarities and dissimilarities of the comparables to the subject property. Remember that, in cross-examination, the opposing counsel will try to establish sales that are invalid as a comparable. Be prepared for detailed questions about the comparables and the adjustments that you used. Be aware that your adjustments should be consistent and defendable.



ReconciliationFinally, testimony will move to the reconciliation of your indicated market value. You should be able to testify to the reliability of each approach to value, and the weight you placed on them. You should be prepared to briefly review how the indicated market value from each approach was developed. Indicate that all three approaches to value result in your final opinion of value. The reliability of each approach should again be stressed in this testimony. Make sure to emphasize the strengths and the weaknesses of the approaches in your appraisal. If both sides agree that one particular approach is the strongest and most reliable, minimal testimony may be required to stress the weakest approach. While an attorney may only choose questioning on one approach to value, the appraiser must stress that all three approaches were considered. Be prepared to describe your reconciliation analysis in cross-examination.

Cross-examinationIn cross-examination, counsel will look for the weaknesses in your appraisal to question you on. It is the opposing attorney’s agenda to destroy or discredit your direct testimony, so be prepared. If a strong case is presented in direct testimony, the opposing attorney may opt to forego any cross-examination or keep it very brief.

A common area of questioning in cross-examination is the assumptions and limiting conditions of the appraisal. Be prepared to have the opposing attorney question you on factual or inferred information. Again, the goal is to go after your credibility as an appraiser if you are inferring and not using factual information. Be aware that you may be questioned on the opposing appraiser’s comparable sales, and why you did not use them or your difference in adjustments if similar sales were used. Some attorneys may even use hypothetical examples for you to respond to in your testimony. A thorough examination of all the sales you

considered but did not use will help you in preparation for comparable cross-examination questions.

Redirect ExaminationRedirect examination allows your attorney to call you to the stand to clarify issues that may have come up in cross-examination. It allows the attorney to repair any potential damage he feels the opposing attorney has done to your testimony, and reiterate the strong points for the judge. This allows the attorney to take brief answers from testimony and readdress for additional details.

Final ArgumentsMost appraisers do not remain for the final arguments as they are completely taxed by the court proceedings by this point. Some attorneys may request the appraiser to remain, but most are excused from the courtroom, and you must abide by your legal counsel’s suggestion. Comments may arise in final arguments regarding you personally, as the expert witness, that you may not want to be present for.

Your experience as an expert witness in court will be invaluable to you as an appraiser. Remember that the job of an expert witness may be time consuming and sometimes stressful, but it will make you a better appraiser. As a follow up to your court experience, you may wish to read the decision of the judge once it is completed.

Additional InformationFor additional training in the area of court testimony, the following resources are helpful:

- Appraisal Institute courses: The Appraiser as an Expert Witness: Preparation and Testimony and Litigation Skills for the Appraiser: An Overview

- The book Real Estate Valuation in Litigation written by J.D. Eaton, MAI, SRA, published by the Appraisal Institute

- Mock Trial Video (plus handout booklet) produced by the Minnesota Association of Assessing Officers and available through the International Association of Assessing Officers

- The Appraisal Foundation’s 2006 Uniform Standards of Professional Appraisal Practice (USPAP) (effective through Dec. 31, 2007).

Nancy has been a member of MAAO since 1997. She has worked for the City of Brooklyn Center for almost

11 years. She has served on the Editorial Committee as both Chair

and now committee member. This is her third Equal Eyes submission.



Where Are They Now?

Arranged by Tina Diedrich, AMAStearns County AppraiserMAAO Editorial Committee Member

Dan Franklin Scholarship Winner Kari Kamrath

What is your name? Kari Kamrath

What year did you win the Dan Franklin Scholarship? I won the scholarship in the spring of 2003.

What was the amount of the scholarship?It was $500.

Who recommended that you apply for the scholarship? I never actually knew. I would assume it was Dr. Mooney.

Who, and how were they attached to the association? Dr. Mooney is a professor at St. Cloud State University (SCSU). I had Dr. Mooney for all of my real estate classes. Dr. Mooney is the holder of the Minnesota Chair in Real Estate.

What were you doing at the time you won the scholarship? At the time, I was a full-time student at SCSU. I was also working at Preferred Credit 30 hours per week. At the exact moment, I think I was on my way out of the door for my spring break trip to Cancun. I had a note on the fridge from my roommate telling me congratulations and to listen to the message on the answering machine. It was Bob Wilson!

What is your educational background? I graduated high school from Albert Lea, Minnesota. Go Tigers! I have a bachelor’s degree in real estate with an emphasis in appraisal from SCSU. I have completed courses A, H, K, and a USPAP course. I have also attended classes at Summer Seminars.

What did you apply the Dan Franklin scholarship toward? The scholarship money went toward my spring break trip to Cancun. Just kidding! It went toward my 2003 fall semester tuition.

What was your career path after receiving your scholarship? I had actually just received the internship

position at Hennepin County. I interned with Hennepin County the summer of 2003. I commuted that entire summer from St. Cloud. Luckily, Hennepin County took over the contract for Rogers that summer, so the commute wasn’t too bad. After the internship, I had a year left in school. Over Christmas break, I received a phone call from Mrs. Tamara Doolittle letting me know that there was going to be an opening for a junior appraiser position, and she suggested that I should apply. I was pretty excited since I enjoyed my internship and the people I worked with. I interviewed and started working for Hennepin County in June of 2004 as a junior appraiser.

How many years have you been in the assessing profession and what jobs have you held? I completed my internship at Hennepin County the summer of 2003 and was

hired as a junior appraiser in June of 2004. I am now an appraiser and have been with Hennepin County ever since.

continued page 19



Let’s Get Acquainted with

Researched and Written by Marci Moreland, SAMACarlton County Chief Deputy Assessor

Editorial Board Member

Janel Stewart

Janel Stewart is the chief deputy/senior appraiser for Hubbard County. She has held this position since 2004. Prior to this, she was the CAMA coordinator/appraiser since 1999. She started working in the assessor’s office on February 29, 1995 as a clerk.

When asked how she got into the assessment field, her reply was that this was not her dream when she was little. “I don’t think anyone says they want to be an assessor” as a goal in life when they are young. However, it has been good to her, and she enjoys the job. She wanted to get her foot in the door at the county offices. O’Dean Hokanson and Laura Jordahl hired her, and she has been in the assessor’s office ever since. Prior to this position, she was the office manager at a real estate office and a legal secretary prior to that. Her father owned his own construction company—which taught her a lot when she was growing up.

Hubbard County has over 27,000 parcels within 32 districts, and the majority of these parcels are seasonal residential recreational, residential, resort and timber.

There are currently six full-time employees and nine local assessors.

Janel has been a member of MAAO for about four years and a member of IAAO for one year. She has served on the WCMAP committee, attends the ACS CAMA meeting and various other committees.

Janel is involved in the PTA, very involved in the community, including various committees, served on the Chamber of Commerce, school,

Women’s Guild, volunteered for many organizations and activities such as Hockey Association, Boy Scouts, Girl Scouts, and baseball. She volunteered as an EMT for the first responder/ambulance.

Janel has been married to her husband Roger for 14 years. They have three children: Jamie, 11, a sixth-grader, Jena, 10, a fifth-grader, and Jacob, 6, a first-grader. Janel is the youngest of eight children. She was born in Bismark, North Dakota, and was raised on a farm/ranch.

She enjoys riding her Harley Davidson Heritage Springer motorcycle, attending Sturgis each year and various motorcycle activities. Cooking, entertaining, scrapbooking, horseback riding, travel and

water activities are some of her hobbies to keep her busy.

She loves to watch her kids at hockey games, riding horse, playing baseball, softball, little league, gymnastics, piano, Boy Scouts and Girl Scouts. During her spare time, she works out and lifts weights at least three to four times a week.

Janel and her family have two Chihuahua dogs, one black lab, cat, a gold fish, and of course, her Harley Davidson motorcycle. She loves to cook and would like to someday attend culinary school and do some catering.

Her future plans are to achieve her SAMA designation and become a county assessor someday. On a more personal note, she would like to learn how to downhill ski, start golfing again, and take a long vacation to France/Italy.

Her most unusual or memorable moment on the job was when she went to boards of review when she was pregnant, and some of the town halls didn’t even have electricity, needless to say a bathroom. She was lucky if they had an outhouse. Her first board of review and the first time she had to testify in court were probably her most nervous moments. She says she still gets the butterflies and guesses that will never change.

The one thing she would like to change about the assessment field is limited market value. (Wouldn’t we all.)

She feels the biggest challenge of the



Let’s Get Acquainted...continued

Hubbard County

assessment field is the education of the public and property owners about the Minnesota property tax laws. Trying to educate the public on the reason for huge increases in estimated market values and keeping up with market trends is always a challenge because there are individuals

out there who still think their property depreciates in value.

Janel enjoys people and being around them. She feels they energize her. She tries to see the good in everyone, because in our position, we don’t always see an individual’s best side.

“I enjoy working with all the assessment personnel throughout the state. I’ve made some great friends through this position. It’s an ever-changing job and very challenging. It keeps me on my toes.”

Where Are They Now?...continuedWhat is your current level of licensure? I currently have my CMA, but I will be interviewing for my AMA in October.

Are you currently a member of MAAO? Yes.

Have you recommended the scholarship to any other applicants? If so, did any win? I have not mentioned any scholarships specifically by name. I have been a mentor at the SCSU real estate mentor banquet for the past few years. I do encourage the student I mentor to apply for all of the scholarships.

What are your goals for your future in assessing? After I obtain my AMA, I plan on obtaining my SAMA. I enjoy my job and

just recently became the lead appraiser of a larger city. I have no idea what the future holds.

Do you have a mentor in the business? I don’t have a specific mentor. I would have to say everyone I work with at Hennepin County is pretty much my mentor.

Do you attend MAAO conferences/seminars? I have attended Summer Seminars in St. Cloud for two years.

Are you currently on any MAAO committees? No.

Hubbard County was established in 1883. The county was named after Lucius Frederick Hubbard—editor, soldier, businessman, and governor of Minnesota from 1882 to 1887. The County Seat is Park Rapids. Park Rapids is the Gateway

to Itasca State Park (headwaters of the Mississippi) and home of the historically famous Heartland Trail. Cities, towns and communities include: Becida, Benedict, Dorset, Farris, Fernhill, Guthrie, Laporte, Nevis and Park Rapids.

Hubbard County is located in central Minnesota. Neighboring Minnesota counties include: Beltrami county to the north; Cass county to the east; Wadena county to the south; and Becker and Clearwater counties to the west.

What could MAAO do that you think would be the most beneficial to new people starting out in the business? I think MAAO does a great job. Equal Eyes, the MAAO website and emails keep us well informed. The Summer Seminars that I have been to offer great classes, and the instructors are excellent.

Where do you see yourself in 10 years? Hopefully, married with kids, but I’m not holding my breath. It isn’t looking too promising. Career wise, I would have to say working for Hennepin County, unless some other job opportunity in the assessing world comes up that I just can’t pass up.



Out of the PastWritten by Connie Erickson, SAMAYellow Medicine County AssessorEditorial Board Member

5 Years Ago – 2002Judy Remer received her SAMA designation. Jason Nord transferred to the position of Research Analyst Supervisor Senior within the Department of Revenue. Tina Diedrich started her assessment in Stearns County as an appraiser/apprentice. Tina is a graduate of the Real Estate Program at St. Cloud State University and a past recipient of the Dan Franklin Memorial Scholarship.

10 Years Ago – 1997Mel Hintz was appointed assistant county assessor for the north half of the County. Stearns County Assessor Gary Grossinger and former Meeker County Assessor Jane Hoffman tied the knot in November. Brad Emans found that there is no place like home. Brad, who filled the Meeker County assessor position, decided to return to McLeod County. Stephanie Nyhus was the proud Mother of a new baby girl, Madison. Scott Neu was in a hunting accident. He was shot at approximately 30-yard range and had about 20-25 BBs embedded in his face, head, arms and chest. The MAAO president was Louise Thureen and James Girard was the commissioner of Revenue. The 50th MAAO Conference was held in Minneapolis in September. Mike Wandmacher discussed the need for uniformity in applying property tax laws, values and classifications.

15 Years Ago – 1992There have been many changes in the Becker County Assessor’s Office recently. John Keefe took over as the county assessor. Larry Sandburg retired after 11 years as an appraiser, and Brad Averbeck was hired to replace him. Brad previously worked for Emmanuel Nursing Home in Detroit Lakes. Pete Koole, City of Bloomington, was appointed chair of the Outreach Committee of the IAAO. Peter had been a member of IAAO for 17 years. Lila Benson, Big Stone County assessor, was appointed to the State Board of

Assessors. Mike Wandmacher was in the hospital in November, having undergone quintuple heart by-pass surgery. Al Sande, former City of Bemidji assessor, suffered several major strokes. Tom Houselog was our leader, and Dorothy McClung was the Commissioner of Revenue.

20 Years Ago – 1987New county assessors – Ottertail County: Erwin Siems; Todd County: Al Heim; Brown County: Orlin Schafer; Murray County: Laurel Nelson; Washington County: J. Scott Renne; Cottonwood County, Farley Grunig. Whew, that was a big list. Steve Bruggenman became the St. Cloud assistant assessor. Dan Monson, former Yellow Medicine County assessor, passed away. Rosie Court and Sue Mauderer received their RES designation from IAAO. Steve Kuha received a 10-year MAAO membership award, and he also received the Outstanding Booster award for recruiting five new members into the association.

30 Years Ago – 1977The Fall Conference brought many assessors for the popular location of Duluth. Art Roemer was the commissioner of Revenue. The State Board of Assessors finalized the Code of Ethics. Wes Abram, McLeod County assessor, retired. Duane Strumstad received an award for his outstanding service as the president of NAPTR. Dewey was formerly the deputy county assessor for Dakota County.


FALL 2007 EQUAL EYES 2�

Extreme Makeover Home Edition Makes a Stop in MinnetonkaWritten by Rebecca Malmquist, SAMACity of Minnetonka Senior AppraiserEqual Eyes Managing Editor & Editorial Board

The Swenson-Lee family has experienced more tragedy than most of us could only imagine. It seems like a nightmare or something only Hollywood could write.

The Lee FamilyTeri and Ty Lee, along with their four children, were one happy family. They enjoyed weekends at their family cabin on Big Marine Lake near Marine on St. Croix. The night of November 30, 2001 was the first of a series of horrible events that has changed the structure and emotional lives of their children forever. Ty’s vehicle, while traveling home from a friend’s house, left the road and hit a tree. He was wearing his seat belt, and he was not drinking. He was killed at the scene. The other passenger in the vehicle was their oldest daughter, Taylor. She crawled away from the scene and did not suffer any permanent physical injuries.

Teri Lee met Steven Van Keuren at 3M where they worked and started dating years later. Teri Lee tried to break it off. However, according to Seliger Swenson, he wouldn’t accept it.

He was arrested for breaking into the home in July 2006 and was held on $75,000 bail. On August 1, he was released when a relative posted $7,500 bail. He was ordered to have no contact with Teri Lee and her children.

On September 22, 2006 the lives of the children and the Swenson Family changed when they again experienced a tragic, horrific event. Teri Lee and her boyfriend, Tim Hawkinson, who was staying with her to protect her and her family, were shot and killed when Van Keuren, again breaking through a patio door, entered the home, police allege. As if having their mother killed in their home was not enough, Taylor, their oldest daughter, witnessed the shooting and attempted to call 911, but the man stopped her. Taylor ran and grabbed the youngest daughter and ran to safety. The two boys hid in a closet.

Van Keuren had shown up at a volleyball game two days earlier, against the restraining order restricting him from doing

so. At that time, Lee notified police, prosecutors, teachers and neighbors. Lee had kept her children home from school that day to protect them. She had done everything she could have.

Meet the Swenson FamilyVicki Selig-Swenson knows more could have been done. She has fought to call attention to the issues facing victims of domestic violence. She has helped author two bills which were passed in a Public Safety bill signed on May 7, 2007. These bills help protect victims of domestic violence and address domestic violence training. Vicki is a mother, wife, family and consumer sciences teacher, and head volleyball coach. She was named Section 5 AAA 2005 Coach of the Year.

Erik Swenson is a father, husband, history teacher, and head football coach who loves to sing and play guitar.

Their children are Samantha, 10, Stella and Olivia, 18-month-old twins, and a baby due in November who will be named Eva “Lynn” after her late sister.

The family lives in the northern half of the City of Minnetonka in a quiet, moderate neighborhood. They are surrounded by a school, churches, and parks. Their home was nice—recently remodeled in 2005—but quickly became too small when the Swenson’s adopted the Lee children and moved them into their home. A family of three had grown, in one year, to a family of nine and soon to be 10. They asked the extreme team for a renovation to add on to this home to give them the space and security for their growing family.

The PlanThe home was demolished and a 5,600 square-foot, seven-bedroom, five-bathroom home replaced it. The house is somewhat smaller than was originally desired and designed, due to setbacks and a floodplain. The goal of the team, as asked by the producers of Extreme Makeover Home Edition, was to complete the project in 106 hours.



The ScheduleHow is a home built in four days that typically would take six months to finish you may ask? The construction schedule was broken down into half hours when, in comparison, a “typical” schedule would have been days or weeks. The project was broken down into approximately eight days from start to finish, however the days on the front and back of the schedule did not include construction.

Day 1: Tuesday, August 21, 2007 “Good Morning Swenson-Lee Family”Ty Pennington, Extreme Makeover design team leader/ carpenter, arrived at the Swenson-Lee home with an early morning surprise. The family met the Extreme Makeover team, and the process was underway.

Day 2: Wednesday, August 22, 2007 Clear the HouseThe family left for a Disneyland vacation, and their belongings were packed and moved. At 2 p.m. the demolition crew arrived. Many of the building supplies from the original home were in good condition. The 1955 home had undergone a major remodel in the past seven years. Cabinets, windows, fixtures, and all other salvageable parts from the original home were retrieved and donated to help other families in need. Dirt, lumber and building supplies arrived on the site and utilities were disconnected.

Day 3: Thursday, August 23, 2007 Demolition and FoundationThis day was one of the most remarkable. The original home came down and the foundation was poured. The day started with the Grand March to the demolition site. The public was asked and encouraged to join TJB Homes, Inc, contractors and vendors to demonstrate the community support. It was then time for the demolition crews to tear the house down to

make way for the new home. Four backhoes each took a corner of the house, and within 20 minutes, the home was no longer. It took four hours to clear the hole so that work could begin on the footings.

The amenities, the size, and the materials used to construct the seven-bedroom, five-bathroom home are impressive, but what tops that is the fantastic pace of which it was built.

There are many limitations that do not allow a “traditional” home to be constructed in less than a week. The main restriction is the price of the high-end materials that made this project possible. Probably the

most amazing and accelerated feat was the foundation. Staff was very skeptical when we heard that within hours of the concrete foundation being laid that the framing had begun.

The teamwork of the different contractors involved in the concrete pour played a key role in the success. In a few hours, T & J Concrete of Ham Lake laid 125 yards of concrete that would have taken 10 to 14 days on a normal project. The use of special high-performance concrete donated by Mendota Heights-based Cemstone made the concrete able to be of load-bearing strength in three short hours. Minnetonka Chief Building Official Bob Manor said that the process went very well. The unique concrete mix was rushed to the site via



police escort from the Cemstone Minneapolis site where it was mixed with a non-chloride accelerator that made the concrete set within minutes. The cost alone of such

products makes it not a viable product for the construction of most homes. It is sometimes used on skyscrapers or on road construction projects where it must be of load-bearing strength within hours.

Day 4: Friday, August 24, 2007 Frame It UpIt was a race against the clock. The crew had until 7 a.m. the next day to finish surveying the site, putting in the footings, installing the wall panels, pouring concrete for the walls, waterproofing the foundation and then backfilling around it. They finished at 5:45 a.m.

What would normally have taken weeks at normal construction pace took only 14 hours. The home was framed from the ground up by a team of 125 volunteers. Crews worked side by side installing electrical, mechanical, and plumbing. A group of 20 electricians went through the house in eight hours. The City of Minnetonka inspections staff was onsite nearly 24 hours a day to ensure the work was done correctly and to code. At one point on Friday evening, there were nearly 450 people working at one time.

Day 5: Saturday, August 25, 2007 Insulate, Rock, Mud, Tape, TreesOn Saturday at 2 a.m., the mechanical crew was complete and the insulation crew took over. In only one hour, they had completed insulating the home. At 4 a.m. the sheetrocking crew began. This was another accelerated process. The crew of 140 sheetrockers was able to hang, sand, and tape a room in 20 minutes. They used quick drying sheetrock mud along with industrial-sized fans and dehumidifiers. In just five hours, all of the sheetrock was hung. After the sheetrock was hung, the wood and ceramic floors were laid.

Outside, the custom siding and stone were being installed. The exterior was then painted, and more than a half-dozen mature trees were planted and the play set was installed.

Sen. Norm Coleman was one of the visitors to the site.

Day 6: Sunday, August 26, 2007 Color, Color, ColorThe interior of the home saw its color palette. The walls were painted with bold, lively colors, individualizing the rooms for the children. The main floor and lower-

level rooms exploded with style. The cabinets, countertops, appliances, fixtures, and trim went in as well.

Outside, the driveway, sidewalk, and patio were installed. Beautiful new plant beds were laid and planted. A security system and surveillance camera went in to give the Lee children an added sense of security. As an added bonus, the outdoor kitchen and hot tub were installed.

Vikings player Tony Richardson and Gov. Tim Pawlenty were onsite to check on progress.

Day 7: Monday, August 27, 2007 Turning Over the KeysThis is the day the finishing touches were done on the home’s interior, and the keys were turned over to the Extreme Makeover design team so that they could work their magic. Furniture and the fine touches were moved in.

On the exterior, the lawn sprinklers were installed, as well as landscape lighting, annuals and planters, and finally the sod was laid.



Day 8: Tuesday, August 28, 2007 “Bus Driver, Move That Bus!”The Swenson-Lee family finally got to see the first glimpse of their new home as Ty Pennington, thousands of spectators and fans shouted, “Bus driver, move that bus!”

As The Dust and the Excitement SettlesWhile dozens of local corporations from Cub to Target to Schwan’s to Caribou and far beyond donated endless supplies to the effort, the work

itself was done almost entirely by local contractors. Once TJB Homes, Inc. was approved to start building, the staff networked with counterparts and competitors to line up volunteers to work.

Tom Budzynski of TJB noted the donations of time and supplies were especially generous given the dramatically lower building activity of the past year. It is was seen as advertising for the local contractors. It is a platform to show the quality of their work and their character. He was quoted at www.extremehomemakeovertjbhomes.com stating “This is something we can do for our community, and this is something we can do for our builder community.”

I had the privilege of being escorted through the home on Monday, August 27, 2007 by Bob Manor, chief building official. The five-block radius of the home was a city all its own. You had to have proper identification to enter the area. There were police and Extreme Makeover checkpoints at all entrances to the home. You were required to have proper footwear (yes, I had to change out of my sandals) and a hard hat. We were able to see the entire home with the exception of two bedrooms that were closed off for their custom paintwork and design. Getting up the stairs from floor to floor was a real challenge. The carpet layer attempting to lay the runner up the wood floor staircase was so kind and polite, even though people were constantly making him stop his work so that they could get by. There was a painter working next to an

electrician next to a volunteer cleaning up some debris. Everyone smiled despite the hot, humid, muggy day, hurrying around like a swarm of busy bees.

When I went to get my t-shirt and hard hat, there was volunteer after volunteer checking in, offering to go whereever they were needed. Many that I saw were going to the tent to help serve meals. From what I understand, there were three main meals served: a morning, lunch, dinner and a late meal. I saw massage therapists who set up their chairs and were giving massages. Schwan’s employees were walking around handing out cold ice cream treats to everyone. There were public members there, just watching all of the work take place.

While I never got to see Ty Pennington, the excitement that filled the air around the home was intoxicating. You just wanted to pick up a paint brush and paint or get down and help lay sod. It was a testament to the caring, compassionate community in Minnetonka and was proof of “Minnesota Nice.”

This is the 100th project for Extreme Makeover Home Edition. It was a proud moment for the community. It was very much about the family they were willing to help that had to meet such tragedy and loss. The new home, all of their new cool stuff, and this experience will never give them another hug or kiss from their mother and father, but it shows them that they are loved and cared for by so many. I hope that they can take a small amount of comfort in knowing that they are being watched out for by so many more than their new family of 10.

This may be the one and only stop that Extreme Makeover Home Edition makes in Minnesota, but it was a memorable one for everyone involved.

References:http://www.extrememakeovertjbhomes.com/The Minneapolis-St. Paul Pioneer Press “Shooting victim was ‘amazing person’ sister says.” September 23, 2006. Star Tribune “Precision was key to builing house in 99 hours” Kevin Duchshere. August 28, 2007.

Photos courtesy of the City of Minnetonka and TJB Homes, Inc.

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A Quick Response to a Flood

Saturday August 18 started out innocently enough. Our friends Skip and Debbie, who live in St. Cloud, were down to Winona for the weekend. On Saturday, Skip and I were heading out to the golf course while the wives were going to Lanesboro to check out all the quaint shops there.

Golf got cancelled early when a hard rainstorm would not quit. So all four of us went to Lanesboro. It continued to rain and rain. Because of the weather, our guests decided to leave for home Saturday night.

Sunday morning the phone rang early, before 8 am. It was another of our friends from north of the Twin Cities wondering if we were OK. My wife asked why. Tammy informed her that much of Winona County was under water, and we should turn on Channel 5. As soon as the TV went on, I was seeing video of Sunny Acres, and the damage was considerable. Before long, it was apparent that significant damage occurred within much of the county.

As the day went on, the flooding appeared to be getting worse to the south of us, in Fillmore and Houston counties. TV stations were reporting that the city of Houston was being evacuated. I was now certain that my planned week of vacation was not going to happen.

Late in the afternoon, I called Fillmore County Assessor Bob Pickett at home and asked him how things were going down there. He informed me that one of the casualties in Houston County was his brother-in-law. Sadness overcame me at that minute. While I knew we had four dead in Winona County at that time, no names had been released and no personal connection had been made at this time. I also called Houston County Assessor

Flood Damage AppraisalsWritten by Stephen I. Hacken, SAMAWinona County AssessorMAAO 2nd Vice PresidentMAAO Research and Planning Committee

Tom Dybing. We all decided quickly that disaster appraisals were going to be imminent.

My next call was to Stephanie Nyhus of the Department of Revenue. We talked for a couple of minutes, and she said she would have John Hagen call. He did a little while later. We chatted for a couple minutes, and he promised to have disaster information to me the next morning.

I rolled into work Monday about 7:45. My staff was surprised to see me since I was supposed to be on vacation. I headed up to the administration office. The county board chair was waiting for me, saying we needed to go to the sheriff’s office to meet with the emergency people. When we got there, the first estimate thrown at me was 1,500 houses with significant damage. I was shocked—I never realized the project I had been planning in my head was going to be that big.

I went back to the office and started making telephone calls. A lot of calls. Hagen, Pickett, Dybing were first on the list. Remembering the Red River floods 10 years ago, I knew I needed help. Forms used in Roseau in 2002 were emailed to me. I quickly updated the values, and I had a data collection form that I was confident would work.

Compounding the issue were new federal flood regulations that required value loss estimates immediately. Our emergency management director said I needed a good estimate of value by the end of the week. With an estimated 1,500 houses to view, I could not imagine how I was going to pull this one off.

My calls to Houston and Fillmore counties revealed that there was much more damage there than we talked about the day before. Rushford, which is in Fillmore County but is only about five miles from the Winona County line, was devastated. Perhaps 50 percent of the houses there may have been destroyed.

I asked Hagen if the Department of Revenue could send out an email requesting assistance for the three counties. I had volunteered to coordinate the appraisers for all three counties. Us three county assessors agreed to meet in the late afternoon to prepare for Tuesday.

I spent most of the rest of Monday talking to the wave of politicians and media that descended on Winona. Gov. Pawlenty, Sens. Coleman and Klobuchar, Rep. Walz and all of our state representatives were on site and wishing to speak with us. Especially Sen. Klobuchar expressed the need to get appraisals done in a quick manner.

Earlier this year, all department heads in Winona were required to complete classes and pass tests in emergency management. I thought it was a waste of time. I still do. However, I did remember that they stressed setting up a hierarchy. The key was to have few people reporting to one individual. I set up the following model that we were going to use in Winona County for the disaster appraisals.



Each team leader was assigned between three and four teams. Their primary duty was to coordinate the effort in the field. Both team leaders had cell phones so they could contact me in a hurry if needed.

Monday evening, I jumped in my four-wheel drive and surveyed the damage for the first time. National guard members were guarding the entrances to the damaged neighborhoods. I could hardly believe how awful the properties looked. I stopped and talked to a few residents about their damage. It did not appear that there were as many destroyed houses as first estimated. I hoped I was right on that one. I decided that the worst damage was in Stockton and rural Minnesota City. We would begin our appraisals in these two communities.

Reappraisals BeginTuesday morning came quickly, although I really did not sleep much the night before. After a required staffing meeting with other county officials, I met with my

volunteer assessors. Staff members from Martin, Wabasha, Freeborn, Goodhue and Olmsted counties, as well as my staff, were ready to work. My assistant Pat Walters informed me that other counties had volunteers that were ready to go

later in the week. I was confident that we had enough volunteers to get the task completed.

I conducted a briefing of the volunteers reminding them of what we wanted accomplished and continually telling them to be careful. I felt like Sgt.

Esterhaus on Hill Street Blues. I wanted no injuries. I assigned groups based on teaming more experienced people with newer folks, and my people with appraisers from other counties. The Olmstead appraisers were sent to

Rushford to assist Fillmore County. Teams were assigned to a team leader and by 10:30 a.m., they were in the field beginning to view properties in the two communities that I had deemed to have the most damage.

While the teams were in the field, I met with media outlets. I wanted the word out that affected property owners needed to call my office to report damage to their houses. It was apparent in talking to law enforcement that

the damage was hit-and-miss and not all damage was going to be in pockets. At the morning press conference on Tuesday, there must have been 10 TV cameras set up with just as many print media personnel present.

COUNTY ASSESSOR

TEAMLEADER

TEAM LEADER

TEAMS OF APPRAISERS

TEAMS OF APPRAISERS



Late in the morning, I left the office to check in with one team. I walked into a few houses, talked to some property owners and checked to see the team was functioning properly. I was impressed with the job the appraisers were doing. It was going slower than planned, but that was OK. I wanted the job done right, and it was getting done much to my satisfaction.

The afternoon was spent working on an Excel file to store our appraisal information. After some adding, cutting, pasting and deleting, I had a form I thought would meet our needs. It was changed a couple of times during the next couple of days, but it was for the most part acceptable.

When the appraisal teams got back, our first problem reared its head. EOC (emergency operations command) had requested that we take a lot of pictures when we were in the field. Many photos were taken with digital cameras. I had requested early in the day that appraisers use photo logs that I had provided. However, because of the workload some appraisers had decided to log their pictures differently than suggested. It took us longer than expected, but we eventually got the photos properly logged and identified.

The same crews worked with us on Wednesday. I had a new set of appraisers come in on Thursday. Pine and Dodge counties sent appraisers to work with us. By Thursday, we were pretty much done with the two initial areas. We were beginning to work in more spread out areas. These appraisers did great work, as had the first crews.

I continued with many meetings. Staff, volunteers, FEMA representatives and

local government officials were just some of the groups I visited with. I really wanted to be in the field with the appraisers but I knew that I needed to keep up with my administrative duties.

Friday came and went. I was beat as was my staff. I had worked over 70 hours

and needed a break. I could only imagine what the victims must have felt like. I knew that we still had a lot of properties to review. However, the time frame had been relaxed. The president had declared Winona, Fillmore and Houston federal disaster areas. The rush to produce damage estimates was over. The initial numbers we provided were sufficient to get us federal relief.

The second week after the flood was much less hectic. Workdays were more typical. The volunteers were gone and my staff was handling all of the appraisal duties. My meetings were diminishing. By the end of the second week, almost all of the reported damaged properties had been viewed. Revenue Commissioner

Ward Einess had visited Winona County and pledged his department’s help, both financially and in resources.

At the end of the second week, 507 houses in Winona County were deemed to have significant damage. The total value loss neared $25 million. This did not cover the personal property and business equipment that was lost by residents. Many more properties outside of Winona County were damaged as well.

Lessons LearnedLike any other job that has little time for planning, there were some lessons we learned. First, flooded houses begin to look an awful lot alike after a while. If I had to do it again, I would have a more efficient way to log pictures. The forms I gave out were too cumbersome for the appraisers.

I would have also brought in the township officers quicker. The county had set up a meeting with them a week after the disaster. We should have had that meeting the week before. Their knowledge of their areas was invaluable, and we should have been using it earlier.


Flood Damage Appraisals...continued


However, more things went right than wrong. The appraisers were great. My clerical staff answered call after call with politeness and compassion. Other departments in the county helped out when needed.

Our data sheets and excel spreadsheets worked great. I think we consistently dealt with damages. FEMA appreciated our efforts. I think our strengths through this were a good organizational plan, dedicated and sympathetic personnel and the willingness of our peers in the other counties to assist us with a quick response.

We could not have completed

this task without other MAAO members pitching in. When help is needed after emergencies, I cannot believe there is a more dedicated and caring organization anywhere. It is an organization that I am proud to be a member of.

Meet the Editorial Committee’s Newest MemberMary Black

My name is Mary Black, and I am the assistant assessor in beautiful Cook County on the north shore of Lake Superior in the far northeastern tip of the state. I came to the assessment field via a real estate career in Duluth. (It’s a long boring story about how that happened, but I will say, the one thing I miss about real estate is people used to like when I went to their property and told them their house was worth more than they thought!) I will be interviewing for my AMA at the Fall Conference in Duluth in October, and I am working toward my SAMA.

When my husband Mark and I moved from our 2.5 story house with a two plus stall garage to our 16-foot by 36-foot rustic (read no indoor plumbing) cabin “off the beaten path” in Cook County, we didn’t move alone, we moved our 40-dog kennel of racing sled dogs with us. Picture all the “stuff” you have to move yourself, and then add 40 dogs, 40 doghouses, 150 harnesses, etc., etc., etc. The year we moved the dogs here full-time, Mark won the 375-plus mile John Beargrease Sled Dog Marathon. (Go to

www.beargrease.com for more info on the race). We both race and have raced our dogs in Michigan, Wisconsin, Montana, Oregon, Canada and Alaska. Now that we have added on to our cabin (nope, still no indoor plumbing) and have built a guest cabin, this winter we are offering “Off The Beaten Path” Dog Sled Rides and Mushing 101 Weekends when we aren’t away for a race. The Off The Beaten Path refers to the fact that our property is located six miles from the nearest plowed county road and 10 miles from the power grid. The only way to reach our cabin in the winter is by snowmobile, dog team or snowshoes! You can check out our website at www.BlackMagicKennels.com and click on “Web Journal” for my (nearly) daily posts to our blog of stories of what it’s like to live literally off the beaten path with 40 sled dogs.

One of my goals for MAAO is to work on the image we as assessors have. We all know our job is to value and classify property, but the public still perceives us as THE TAX ASSESSOR. It’s mainly because they don’t fully understand the tax

system (do any of us really?), and I think we need to do a better job of educating them.

I am honored to be on the editorial board, and I am looking forward to meeting more of you in the future. Rebecca and my predecessors have done an outstanding job with Equal Eyes, and I hope to be able to follow in their footsteps.

Steve has been a member of MAAO since 1985. He has worked for Winona County

since 1997 He was the Pine County As-sessor prior to Winona. He has served on the Ag, Editorial, Finance, and Research

and Planning committees of MAAO. Steve has made numerous contributions to Equal

Eyes and has won the Top Pen award.



Guest Blogger Steve Sinell: The Changing Face of Eden Prairie - The Assessor’s PerspectiveWritten by Steve Sinell, SAMACity of Eden Prairie AssessorState Board of Assessors

Eden Prairie City Manager Scott Neal has been posting a weblog or blog for the last four years. He usually writes and posts to his blog 3 to 4 times a week. Scott uses his blog to tell stories about the excellent work and activities of the City. The stories are chosen to tell people what we want them to think or hear about us. Scott says, “I tell the story because if we don’t someone else will”.

Earlier this summer Scott decided to invite City staff to volunteer to be guest bloggers and five of us wrote blog entries in August and five more will be writing in late September. I asked him why? He said he invited guest bloggers because he felt there were other talented people with a story to tell and the ability to tell it. You can read Scott Neal’s blog at: http://edenprairieweblogs.org/

I came to work in Eden Prairie on October 3, 1978 as an appraiser, and I was appointed the city assessor in 1984. My education background includes a bachelor’s degree in Business Administration with Finance Concentration from Mankato State. As the city assessor, my job is to make sure the annual assessment for property tax purposes is completed correctly and on time. Every year, the Assessing Division values all of the property in the city for property tax purposes.

I came here because I sensed opportunity and room for personal growth. What I found was a city poised to accept rapid growth and change. I also discovered that, although at first glance, it seemed that Eden Prairie was being developed with a random shotgun pattern there was indeed a comprehensive plan for housing, business development, sewer and water expansion, transportation, parks and open spaces.

The issues that stand out from that time were highway congestion, taxes, the Flying Cloud Landfill, the gas shortage, inflation, and did I mention taxes? But, despite all of these things, the development of Eden Prairie chugged along as thousands of housing units were built, the city’s office and industrial parks came into their own, and Eden Prairie steadily moved toward what it is today.

Today Eden Prairie is in many ways a top 10 city. The park and open space plan has been mostly implemented. The Eden Prairie schools are top-notch. There are many places for residents to work and shop. The city, private developers, Hennepin County, and the State of Minnesota have invested millions into improving transportation including Hwy 169 and the Bloomington Ferry Bridge and the road that many didn’t think would ever be built, the new Highway 212/312 Freeway through Eden Prairie to Carver.

Along this journey of development it wasn’t always straight ahead, sometimes it was two steps forward and one step back. The debate over the proposed expansion of the Flying Cloud Landfill filled many meeting hours. The question of making Highway 212/312 a toll-road made for some interesting discussions and meetings. The proposed expansion of the Flying Cloud Airport has had its share of meetings and discussions. Oh, did I mention taxes—the debate over wants and needs and who should pay for them has waxed and waned every since I came here.

The Eden Prairie City Councils have made a lot of good choices over the last 40 years, city staff has done an excellent job of following through and implementing these choices, and our growth cycle was phenomenal.

Now most of our residential and commercial/industrial neighborhoods are in a stable period in their life cycles and some are ready for redevelopment. So looking forward, the city is reviewing the comprehensive plans, setting a framework for redevelopment of the Major Center Area and the Golden Triangle Area, and generally fine-tuning the “Plan.”

What do these musings have to do with the city assessor? As Scott Neal has said numerous times, “the Assessor reports the news; he doesn’t make it.” Well everything I’ve talked about affects market values and how values change over time. In 1980, we had 9,000 parcels (half of them vacant land) and the estimated market value of the city was $528 million as compared to 2007 with 22,285 parcels worth $9.97 billion with a tremendous diversity of rental and ownership housing types, very successful office and industrial parks, and tremendous shopping areas.

Of course no place and no time is perfect, we still have traffic issues, people are concerned about home values, gas prices are sky high and the stock market and retirement accounts are in turmoil.

As I look ahead, I’m confident that the current and future city council members will also make good decisions, and Eden Prairie will continue on the path of excellence and that it will continue to be an interesting and challenging place to be the city assessor and continue as a top 10 city. Oh, and did I mention taxes?

Steve has been a member of MAAO since 1985. He has worked for the City of Eden Prairie for 29 years.

He has served on the Audit and C/I Committees of MAAO. This is his

first Equal Eyes submission.


Still confused? What is a blog?Wikipedia defines it as “a website where entries are written in chronolog-ical order. Blog can also be a verb, meaning to maintain or add content to a blog.” Read more: http://en.wikipedia.org/wiki/Blog


IAAO is an association of more than 7,300 property assessment professionals. Since 1943, IAAO has been the recognized leader and preeminent source for innovation, education, and research in property appraisal, assessment administration, and property tax policy. The annual conference provides educational sessions, networking, events, and exhibits that equip you with the tools needed to succeed.

Twenty Minnesotans were in attendance September 9-12 for the 73rd Annual IAAO Conference. The host hotel was the Atlanta Marriot Marquis located in downtown Atlanta, Georgia. All educational sessions were offered onsite. The educational content of the sessions was some of the best offered in recent years.

The World of Coca Cola Tour began the evening for the opening reception. The exhibit contains the largest collection of Coke memorabilia in the world. Coca Cola is not only known for the products that we are familiar with in the United States, but different counties have their own products. All the various products were available to sample.

The evening continued with Opening Ceremonies at the Georgia Aquarium. Attendees found themselves face to face with exotic fish and animals from all over the globe. The reception menu was catered by the world-renowned Wolfgang Puck Catering.

Opening Ceremony for the 73rd IAAO conference was held Monday Morning, and the keynote speaker was Kyle Maynard. Kyle was born with a condition known as congenital amputation that has left him with arms that end at the elbows and legs that end near his knees. Kyle is attending and wrestling at the University of Georgia and has plans to open a fitness center and motivate people to stay fit. He credits his faith in God, his parents and his wrestling coach for motivation. His life has been full of obstacles but none too daunting to stop his incredible drive for life. Kyle delivers motivational speeches around the globe.

IAAO 73rd Annual International Conference on Assessment Administration 2007Written by Jan Olsson AMA, RESIAAO RepresentativeMAAO Membership and Awards Committee Chair

A great view of a whale shark at the aquarium.



The annual business meeting began with an introduction of the candidates for IAAO positions. The Awards breakfast announced Tom May as a new AAS designee, and the Zangerle Award was

presented to Rebecca Malmquist for Equal Eyes.

The late J. Scott Renne was presented with the Vern W. Pottorff award. Steve Behrenbrinker and Bob Wilson accepted the award for his family. Various committee members and representatives were also acknowledged. Minnesota was well represented. Educational classes filled the remainder of conference days.

Some attendees had the opportunity to tour the CNN Broadcast network studios or the well-known Stone Mountain Park. Southern hospitality, as well as southern food, was sampled and enjoyed throughout the city of Atlanta. The closing banquet was held in the Imperial Ballroom of the host hotel followed by a night of music and dancing.

Steve Behrenbrinker had a sore neck by the end of the conference.

Color coordination

Thumbs up to Wilson? Why?

Tom May, being pinned with his new AAS pin by wife Debbie.

Group dinner at Pittypat’s Porch

The hike to Stone Mountain



Ad Valorem Mass Appraisal and USPAP:

Written by Jack Pasternacki, SAMA, CAECity of Bloomington Assessor

MAAO Tax Court Committee Chair

Since the publication of the Uniform Standards of Professional Appraisal Practice (USPAP) in 1987 by the Appraisal Foundation, assessors have been more than a bit confused regarding the impact of these regulations on the day-to-day business of mass appraisal for ad valorem taxation. Assessors have long understood the impact of USPAP on the single-property appraisals done for tax court appeal proceedings, making efforts to incorporate the appraisal development and reporting guidelines into their work product.

Mass appraisal, however, has remained somewhat of a mystery within USPAP. Standard 6 addresses mass appraisal and includes both government mass appraisers and private sector appraisers using automated valuation models (AVMs). Combine this with a prevalent attitude among assessors that somehow adherence to USPAP was voluntary by virtue of their employment by a government entity, and we are left with a vague notion of where assessors stand on compliance with USPAP regarding mass appraisal.

Also, the concept of “Jurisdictional Exception” under USPAP seemed to suggest that government appraisers may have a free pass on compliance. The Jurisdictional Exception Rule under USPAP states “If any part of USPAP is contrary to the law or public policy of any jurisdiction, only that part shall be void and of no force or

The Beat Goes On...

effect in that jurisdiction.” This rule does not specifically address mass appraisers, public or private, on matters of compliance. It merely provides for the situation where law or policy voids a part of USPAP which may be contrary to law or policy.

The 2006 Edition of USPAP (effective July 1, 2006) that is currently in effect states guidelines for credible mass appraisal development and mentions many of the features of a modern assessing office; recognized methods and techniques of mass appraisal, definition of value, identification of subject property and characteristics, calibrated mass appraisal models, testing techniques and procedures, etc. These are components of mass appraisal where a universe of properties, such as residential, are valued via a computer assisted mass appraisal system (CAMA) and subjected to accepted techniques such as sales ratio analysis, statistical measurement, stratification, and so on. The description of mass appraisal development in USPAP also applies to income-producing properties, although assessors know that the many various property segments in commercial do not readily lend themselves to mass appraisal, due to a lack of sales data, appraisal complexities, and property rights issues.

In July of 2006, shortly after the current edition of USPAP was published, the IAAO’s USPAP and Regulatory Affairs Committee issued a Draft White Paper

titled Ad Valorem Mass Appraisal Scope of Work Decisions. This white paper addressed the topic of scope of work performed by assessors and related it to USPAP, covering various areas such as intended use and users, jurisdictional exception, acceptable scope of work, uniformity of assessment, work file and reporting from a government appraiser’s perspective. The final topic covered was “Ad valorem mass appraisal-contested value scope of work,” which suggested that assessors could approach a single-property appraisal under appeal in a two-phase approach, with the initial phase being a more informal “review” work up for purposes of negotiation. The second phase of an appeal appraisal would be for purposes of a tax court proceeding, and would be compliant with USPAP standards on development and reporting. It is interesting here that the IAAO USPAP Committee seemed to acknowledge that assessors perform both mass appraisal and single-property appraisals, and states that the single-property appraisal should be reported under Standard 2.

It was not clear in this draft version how, in the initial phase of review, an assessor’s appraisal could be compliant with USPAP as this would seem to be a single-property appraisal effort at this point. As opposed to all of the mass appraisal work covered in this white paper, appraisal work done for tax appeals appears to be squarely in the “single-property” appraisal mode rather than mass appraisal mode with



a universe of properties via a CAMA system. However, this white paper raised the point that some of an assessor’s work is in the mass appraisal category, while other work such as appeals may be in the single-property category.

In March of 2007, the Appraisal Foundation’s Appraisal Standards Board (ASB) published an Exposure Draft Advisory Opinion to illustrate the application of USPAP to assignments performed by appraisers for ad valorem taxation. This Advisory Opinion, titled “Ad Valorem Property Tax Appraisal and Mass Appraisal Assignments,” was apparently in response to the IAAO’s white paper with a stated purpose of providing guidance in ad valorem property tax appraisal, recognizing some of the specific requirements in this area of appraisal practice.

The Advisory Opinion states that “appraisal assignments” involving a particular real property are those covered by Standards 1 and 2, while “mass appraisal assignments” are those covered by Standard 6. Mass appraisals are further defined as “…the valuation of a universe of properties (many properties) as of a given date using standard methodology, employing common data, and allowing for statistical testing. Mass appraisal provides for a systematic approach and uniform application of appraisal methods and techniques to obtain estimates of values that allow for statistical review and analysis of results.” Also covered is discussion of intended users, scope of work, reporting and workfile requirements of ad valorem appraisers, with differences noted due to the nature of a mass appraisal system versus a single-property appraisal assignment.

The Opinion prominently covers the Jurisdictional Exception Rule, stating “…that the use of the Jurisdictional Exception Rule is triggered by a contradiction between the requirements of USPAP and the law or regulations of a jurisdiction, not by client or appraiser discretion.” It also states “USPAP does not establish who or which assignments must comply. Therefore, the JURISDICTIONAL EXCEPTION RULE cannot be applied

to the decision to comply with USPAP.” It further states that “An individual’s identification as an appraiser is the basis for determining who should comply with USPAP,” and that “Even if the governing authority’s policy does not require USPAP compliance, other applicable law or regulation might require compliance.”

The most interesting parts of the Advisory Opinion are situational examples listed under the heading “Illustrations.” The intent of these examples is to clarify which USPAP Standards are in force for assessors. Example 1 describes an appraiser who is in the process of developing appraisals for the upcoming assessment including residential, condominiums, and general and major commercial properties which will be valued with a mass appraisal model. It then states that Standard 6 applies because they are being appraised with a mass appraisal model.

Example 2 describes a mass appraiser for ad valorem taxation appraising a special purpose property for which it has been determined that a mass appraisal model is not appropriate. It then states that “Even though the special use property is being appraised for ad valorem taxation, Standard 1 would apply because the subject is an individual property, not a universe of properties.” This example suggests that any property that is not valued by a mass appraisal model or system is to be valued via appraisal development as a single property under Standard 1, with appraisal results reported under Standard 2.

Example 3 describes an assessment appeal in progress, with an appraisal of an individual property being conducted as part of that appeal. It then states that “…Standard 1…would apply because an individual property is being appraised rather than a universe of properties.” Again, this example suggests that any review work for properties under appeal would fall under Standards 1 and 2 of USPAP, as these properties are being valued as individual properties and not part of a mass appraisal model.

This Advisory Opinion appears to draw

a bright line based upon whether a mass appraisal model was used versus an appraisal of an individual property in determining which USPAP Standards apply. This raises serious questions about properties that are not appraised as part of a systematic mass appraisal model. Does this mean that properties outside of a mass appraisal model, such as hotels, offices, manufacturing plants, or special purpose facilities are to be appraised as individual properties under Standards 1 and 2? Or does this trigger more questions regarding the definition of what “mass appraisal” really is?

Assessors have not always been diligent regarding the impact of USPAP standards on their profession. Hopefully IAAO will continue to work with the Appraisal Standards Board (ASB) of the Appraisal Foundation to determine where assessors stand in light of the current interpretation of mass appraisal. Recent publications from both IAAO and the ASB have raised significant questions of how ad valorem mass appraisers comply with USPAP.

Jack has been a member of MAAO since 1990. He has worked for the City of

Bloomington since 1992. He has writ-ten six articles for Equal Eyes.



If you haven’t heard of LEED you most likely will soon. It probably will come to an area near you. It is a term that you will be hearing much more of within the conversations of climate change and green building systems.

It has recently arrived in Maple Grove, Minnesota. Great River Energy (GRE) is in the process of constructing its Generation and Transmission Support Center in the city. Plans have been submitted and construction has begun for a 153,000-square-foot facility. It will be designed and constructed as a “green” facility with a focus on its energy efficiency and limiting its environmental impacts. GRE expects to receive at least LEED Gold certification from the United States Green Building Council (USGBC), but hopes to achieve Platinum. The LEED Green Building Rating System is a voluntary national standard for developing high-performance, sustainable buildings that rely on on-site renewable energy resources.

Besides GRE, currently, there are several other corporations in Minnesota planning LEED buildings including Ecolab, Boston Scientific and Polaris Industries.

The USGBC, a 501(c)(3) non-profit organization, is the nation’s foremost coalition of leaders from every sector of the building industry working to promote buildings that are environmentally responsible, profitable and healthy places to live and work. The organization has over 9,000 members in a network of 75 regional chapters. Members in Minnesota make a Who’s Who of corporations, educational institutions, construction companies, architects and non-profits or other firms heavily involved in real estate development and maintenance.

LEED provides a road map for measuring and documenting success for every building type and phase of a building. Specific LEED programs include:

• New construction and major renovation projects• Existing building operations and maintenance• Commercial interiors projects• Core and shell development projects • Homes• Neighborhood development• Guide for multiple buildings and on-campus building

projects• LEED for schools• LEED for retail

The Maple Grove project is pursuing the LEED-NC (New Construction) certification. There are numerous cost studies that show that certification can be achieved for minimal to no additional cost when compared to traditional non-green construction. This system defines the leadership position for designing and building

commercial, institutional and government buildings in a way that produces quantifiable benefits for occupants, the environment and their owners. There is a convincing value proposition for building green. It also sends a strong message to employees and the wider community that the owners are concerned with employee health and environmental stewardship. A LEED building not only describes a completed structure but the construction process as well. The LEED-NC rating system promotes improved practices in:

• Site selection and development• Water and energy use• Environmentally preferred construction products, finishes

and furnishings• Waste stream management• Indoor environmental quality• Innovations in sustainable design and construction

Some of the benefits of LEED-NC certification are:

• Enhanced occupant well-being and comfort• Reduced operating costs• Reduced environmental impact• Increased building valuation and return on investment• Marketing advantage• Reduced absenteeism and employee turnover• Increased retail sales

Here are a few of the elements of a green building infused into the GRE building:

• The building will feature the latest in energy efficient technology, including a geothermal heating and cooling system combined with under floor displacement ventilation resulting in a ‘low-energy’ design for the HVAC system.

• Extensive use of daylight will provide working light. Dimming ballasts and daylight sensors will reduce the level of artificial lighting and its associated cooling loads required. (For commercial office buildings, lighting typically accounts for 20 percent to 30 percent of the operating energy).

• High efficiency low-E coated glazing will be used throughout the facility.

• Offices and conference rooms will be equipped with motion sensors to control lighting. Artificial lighting will be high efficiency fluorescent lighting.

• The building will be oriented with the long axis running east and west. Window areas on the east and west will be kept to minimum to reduce solar heat gain from the west.

LEED® Building DesignWritten by Bruce Sanders, SAMA, CAECity of Maple Grove AssessorMAAO Information Systems Committee Chair



• The new headquarters will use the ash produced at their power plants in the building and finishing materials. For example, the backing for carpet tiles will be made from fly ash; fly ash is the lightweight, fine ash produced when coal is burned in power plants. The building’s structural frame will be constructed using 40 percent to 60 percent fly ash—as a replacement for Portland cement.

• The building will feature on-site renewable energy sources, such as solar panels and a wind turbine. The wind turbine proposal was an item of some controversy and met some resistance within the city council but was ultimately approved as part of the Planned Unit Development with some revisions.

• The facility will have a number of sustainable features such as rain gardens and native plantings and vegetation.

Other possible green elements being considered are:

• Capturing and using storm water run-off for green space irrigation and/or to flush toilets

• Ground source or lake source heat pumps for heating and cooling

GRE plans to finance the construction of the facility with proceeds from its sales of excess sulfur dioxide (SO2) allowances. GRE has, over the years scrubbed significantly more SO2 from its power plants’ flue gas than is required by state and federal regulations. Under the U.S. Environmental Protection Agency’s Acid Rain Program, GRE is allowed to buy and sell allowances on the open market.

Although the final level of certification will not be awarded until construction is complete, GRE is anticipating the platinum level. Each certification level is attained by accumulating points through an elaborate checklist. Below is a summary of the categories and associated maximum points.

Points Levels

26-32 Certified

33-38 Silver

39-51 Gold

52-69 Platinum

CERTIFICATION LEVELS

Sustainable Sites (14 Points)Goals • Develop only appropriate sites • Reuse existing buildings and/or sites • Protect natural and agricultural areas • Reduce need for automobile use • Protect and/or replace natural sites

Water Efficiency (5 points)Goals • Reduce the quantity of water need for the building • Reduce municipal water supply and treatment burden Energy & Atmosphere (17 points)Goals • Establish energy efficiency and system performance • Optimize energy efficiency • Encourage renewable and alternative energy sources • Support ozone protection protocols Materials & Resources (13 points)Goals • Use materials with less environmental impact • Reduce and manage waste • Reduce the amount of material needed Indoor Environmental Air Quality (15 points)Goals • Establish good indoor air quality • Eliminate, reduce and manage the sources of indoor air pollution • Ensure thermal comfort and systems controllability • Provide for occupant connection to the outdoor environment Innovation in Design (up to 5 additional points)Goals • Recognize exceptional performance in any achieved LEED- NC credit • Recognize innovation in green building categories not specifically addressed by LEED-NC credits

For those that are not familiar with the LEED program this is an introduction. It is by no means intended to be a comprehensive review. For these folks and for those who have had exposure and wish to learn more, there is an abundance of information available online. Someday this program will be used extensively throughout the building industries.

Bruce has been a member of MAAO since 1983. He has worked for the

City of Maple Grove since 1988. He has served as the Chair of

the C/I , IS, and Membership and Awards Committees of MAAO. This

is approximately his sixth Equal Eyes submission.

LEED® Building Design



Mass Appraisal BasicsThe MAAO Mass Appraisal Basics course, formerly known as Course H, was held August 20-24, 2007 at St. Cloud State University in St. Cloud.

Stephen Behrenbrinker, CAE, and Steve Bruggeman, SAMA, instructed the updated course. Daryl Moeller, SAMA, senior deputy assessor from Chisago County, also participated in the instruction as an instructor trainee.

There were a total of 25 registrants who attended the 30-hour course.

Written by Stephen Behrenbrinker, SAMA, CAECity of St. Cloud AssessorMAAO 1st Vice PresidentMAAO/St. Cloud State University Weeklong Course Coordinator

MAAO Course Reviews

Introduction to Assessment Laws and ProceduresIntroduction to Assessment Laws and Procedures was presented July 9-13, 2007 on the campus of St. Cloud State University in St. Cloud.

The instructors for the course were staff members of the Minnesota Department of Revenue, which included Gary Amundson, Jacque Betz and a new instructor Michael Stalberger.

With 46 registrants for the course, we had a full class of students who were generally new to the assessment profession.

MAAO provided complimentary calculators to all students to promote MAAO recognition and membership. Thank you MAAO members! MAAO also provided three scholarships to Elizabeth Yager, Brian Kohorst and Nicholas Prieve for this course.

Included in the registration fee were the buffet lunches Monday through Thursday. Students staying at the nearby Kelly Inn were able to walk to the classroom from the hotel.

The Department of Revenue staff again has updated the materials and exam to meet the 30-hour continuing education requirements and the four-hour ethics requirement.

This course will be offered twice per year, once in the metro area and once in St. Cloud. The next offering is January 28-February 1, 2008 at the Kelly Inn in Plymouth. Registration forms are available on the MAAO website.

The Minnesota Department of Revenue allows the proceeds from this course to go back to MAAO to promote education program development. This is great benefit to our organization financially and the department is to be thanked for their contributions to assessor education!

This revised course was developed based on the Weeklong Course Committee’s recommendations of what they felt should be included in this basic mass appraisal course. IAAO’s Mass Appraisal of Real Property was the text chosen

for the course. MAAO supplied the calculators used by the students.

This basic course covered review of the appraisal process, applications of mass appraisal in the three approaches to value, basic statistics, sales ratio analysis,

sales verification and several problems demonstrating the practical application of the materials. Modeling concepts were

also included in the course material.

The Minnesota Department of Commerce has approved this course for 30-hours of continuing education for appraisers. This course will be offered annually in the future because of the demand for this basic course in mass appraisal.



Real Estate Appraisal PrinciplesMAAO’s Real Estate Appraisal Principles course was held July 16-20, 2007 on the campus of St. Cloud State University (SCSU) in St. Cloud.

The course had 22 registrants from around the state. This 30-hour course was instructed by Mr. Gary Sneide, Ph.D., a former instructor at SCSU. This course has been approved by the Department of Commerce for 30 continuing education hours.

The 22 attendees were from all around Minnesota. A number of the attendees stayed at the Kelly Inn and were able to walk to the classroom every day.

The course materials and exam were substantially upgraded by Stephen Behrenbrinker, CAE, SAMA, and reviewed by members of the MAAO Weeklong Course Committee, Bob Wilson, CAE, SAMA, Keith Albertsen, CAE, SAMA, and John Hagen, SAMA, for course content and quality.

The attendees learned the basics of real estate principles and the basic appraisal procedures and applications for assessment purposes through lecture,

demonstrations and work problems. Cheryl Grover, SAMA, Clearwater County assessor, audited the course and provided two hours of assessment-related training to the attendees.

A number of the students attended MAAO’s Introduction to Assessment Laws and Procedures the previous week and also planned on attending

the MAAO’s Real Estate Appraisal Procedures course two weeks later.

This course will be offered once per year at a St. Cloud location.



Residential Appraisal ProceduresMAAO’s Residential Appraisal Procedures was held July 30 through August 3, 2007 at St. Cloud State University (SCSU). The newly updated 30-hour course was instructed by Mr. Gary Sneide, Ph. D, former instructor at SCSU, and St. Cloud City Assessor Stephen Behrenbrinker. This year the course had 22 registrants. The students from all around Minnesota learned the basics of residential real estate appraisal procedures. A number of the students attended Introduction to Assessment Laws and Procedures and Appraisal Principles the previous weeks.

Steve Behrenbrinker, conducted an on-site inspection of a single-family residence in St. Cloud, and then the attendees worked through the appraisal process on this property back at the classroom. Dave Lindmeier, a certified building inspector, also walked through the entire property with the attendees giving the building inspector’s view of a property inspection. This provided a “hands on” real-world experience for the class.

This course, along with the Appraisal Principles course, has been approved by the Department of Commerce for continuing education for appraisers. The MAAO Weeklong Committee will be reviewing the course critiques for any changes to next year’s presentation.



Written by Jacquelyn Betz, CMAState Program Administrator SeniorMinnesota Department of Revenue, Property Tax DivisionEqual Eyes, Associate Editor

PACE Course Update

As of the writing of this article, we have completed half of the PACE courses that will be offered during the current licensing cycle: Fergus Falls, Owatonna and Willmar.

For me, the first course in Fergus Falls was the most nerve-wracking. We talked about moving away from the strictly lecture format, and this was the moment of truth—would it work or would we wish that we had stuck with the dull, predictable format that we have all become accustomed to?

So far, this experiment seems to be working rather well. The attendees have eagerly participated in the games, group activities and discussion (even if some have grudgingly participated, we still appreciate the effort). We believe that not having a test has removed the stress and pressure, and it has created an environment that fosters discussion and enables attendees to learn from one another. Feedback also has been very positive.

The Fergus Falls course was held July 23-26, and 36 people attended. The Owatonna course was held August 13-16, and 31 people attended. The Willmar course was held August 27-30, and 38 people attended.

To those who have attended the PACE Course already, we thank you for your participation. I have truly enjoyed all of the classes; the discussion has been stimulating, and it has been a great opportunity for me to put your faces with your names. To those who will be attending the

upcoming courses, we look forward to your participation, and we hope that this

format continues to be successful.

Future offerings include St. Paul, September 17-20, 2007; Grand Rapids, October 15-18, 2007; and St. Paul, January 14-17, 2008. Spots are still available in the Grand Rapids course as well as the January offering in St. Paul. If you have questions, ideas or suggestions regarding the PACE Course, please contact me by email at [email protected] or by phone at 651.556.6099.



Course Announcement Course A: Introduction to Assessment Laws and ProceduresDates: January 28-February 1, 2008Location: Best Western – Kelly Inn Plymouth (intersection of I-494 and Hwy 55) 2705 Annapolis Lane North Plymouth, MN 55441 763-553-1600

Course Description:An introductory 30-hour course dealing with the assessment field in Minnesota. Participants will learn about property tax laws in Minnesota, real estate law and assessment procedures. This course is designed for individuals who are just beginning their study of the assessing field, but also can serve as a review for persons currently working in assessment.

If you have questions contact Stephen Behrenbrinker, Weeklong Course Coordinator at 320-650-3352 or email him at [email protected].

Instructors: Minnesota Department of Revenue StaffPrerequisite: Six months work experience recommendedTextbook: NoneCourse Fee: $375.00 (Lunch included in fee)Course Fee if received after January 20, 2007: $400.00

Hotel: Best Western-Kelly Inn, Plymouth 2705 Annapolis Lane North, Plymouth MN 55441 (intersection of I-494 and Highway 55)Group Rate: $85.00 +/- (ask for the MAAO-SCSU Group Rate) For Reservations call 763-553-1600



2008 Program in Assessment and Appraisal Course A: Introduction to Assessment Laws and Procedures

Registration Form Please print or type__________________________________________________________________Name (First) (MI) (Last)

__________________________________________________________________Company / Institute Title / Position

__________________________________________________________________E-mail

__________________________________________________________________City State Zip Code

__________________________________________________________________Daytime Phone Fax

__________________________________________________________________Soc. Sec. # (last 4 digits) Assessor. Lic. # Birth Date MM/DD/YYYY (for CEUs / transcript purposes only)

The information on this form is private data, used to register you, send materials and process payments. Name, address, and payment method are required.

Please register me for MAAO Course A, Assessment Law held Monday, January 28 thru Friday, February 1, 2008.

Cost: $375.00 for registrations received by January 20, 2008

Cost: $400.00 for registrations received after January 20, 2008

Total Submitted $_______ Payment information � I enclose a check or money order payable to the SCSU.� I enclose a purchase order in payment of my fees.� I authorize payment on my credit card: ___ VISA ___ MasterCard

Card number:___________________________________________________ Exp. Date: ___________________________

Total Charge is: $:____________Name as printed on the card (please Print)______________________________________

Authorized signature:_________________________________________________________________________________

Send registration form by mail or email:Mail: Continuing Studies, St. Cloud State University

Attn: Gail Ruhland 720 Fourth Avenue South St. Cloud, MN 56301-4498

E-Mail: [email protected]: 320-308-5041Phone: 320-308-4723 (Charlotte Kastanek)



MAAP Update:Written by Cathy Emerson, CMACity of Maple Grove Assessing Technician MAAP President 2007-2008

MAAP held its annual Summer Workshop August 16-17, 2007 in Duluth, Minnesota.

We had a dynamic speaker Petra Marquart, who has a bachelor’s degree in communication and is listed in Who’s Who of American Women. She is the author of The Power of Service: Keeping Customers for Life and a certified trainer for the customer service program, Treating Your Customers Like Gold. She presented The Power of Self in Service giving us insights on why service matters to our city/county, why it should matter to us, and how to find joy in a job well done. I believe everyone in attendance came away with enlightenment and ideas to bring to both their personal and professional lives.

We had an update from MAAO President and Polk County Assessor Robert Wagner. It is great to have communication on what is happening in MAAO.

John Hagen, Minnesota Department of Revenue, did a review of what the State Legislature has been working on and held a discussion on several issues, including a group activity on manufactured home tax laws.

Fall 2007

John also presented Ethics for Minnesota Assessors on Friday. Many members of our group commented on the good interaction and ethical dilemmas that were presented.

We appreciate the time and effort these different groups and individuals take to make our seminars not only informative but to allow the attendees to ask questions and participate in discussions.

John Hagen, as first mate, leading the dis-cussion on manufactured home tax laws.

The next MAAP Summer Workshop will be held August 14 and 15, 2008 at the Holiday Inn in Alexandria, Minnesota.

MAAP’s fall issue of The Communicator will include information on our upcoming winter meeting being hosted by Morrison County in Little Falls on December 7, 2007.

As always, if there are any questions, comments or suggestions, please feel free to contact me. Thanks and have a great fall!

Cathy Emerson, CMAMAAP President [email protected]

Petra Marquart presenting to MAAP



Region 1 Kathryn Frette

Across the Regions

Region 2 Laura Weber

Arranged by Nancy Wojcik, SAMACity of Brooklyn Center AssessorEditorial Board Committee Member

The May Region 1 meeting was held May 18, 2007 in the Dodge County Courthouse in Mantorville. Our speaker was Dean Larson from Pictometry International. He went over the information on Pictometry and showed us a demonstration on the

program. Lunch was at the Hubbell House in Mantorville. Tom Dybing reported that MAAO influenced the final outcome of the bill for the 60-day rule, and LMV is still due to sunset. Tami Paulson reported that the Ethics and PACE classes will be

in Owatonna in August. Tom and Joy went to St. Cloud last week to discuss how to make the PACE Course better. Ron Vikre is the new employee at Fillmore County. The next meeting will be a joint meeting on July 20, and will be hosted by Region 9 on Lake Minnetonka.

The June meeting was held June 15, 2007 at the Nichols building in Mankato. Guest speaker Rick Hauge spoke about livestock operations including hog facilities, turkey barns and farm land values. Tom Mahoney reported that the University of Minnesota no longer supports their CER program, but they are looking at possibly a new program based on productivity. Julie Roisen reported that the Executive Board discussed the membership structure and dues, and a motion was passed to have three choices for membership. There was talk about setting up a scholarship fund to honor J. Scott Renne. Dan Whitman made a motion for Region 2 to support this scholarship. Martin County’s board was a full day mainly dealing with one property. There was discussion about local board training and problems with newly elected officers not being able to meet the certification requirements. Dan Whitman is looking for any big box sales within the last two to three years for the tax court case with K-Mart.

The July meeting was held July 20, 2007 at the St. James Opera House. Joan Seelen was introduced as a new member with Blue Earth County. She was previously with the Department of Revenue. Several ideas for courses were discussed including: how to start out assessing, new construction materials, basic training on computer entry and what the fields mean for new employees. The

PACE Course will be starting soon, and Tom Nash will be assisting with some of the teaching. A questionnaire from the office of the Legislative Auditor was sent to County Assessors and is a follow-up to the Green Acres Report. Noreen Curry made a suggestion that the technical staff have regional meetings to talk about abstracts/reports, cross-county or any topics they wish to discuss. The first such meeting will be held August 27 at the St. Peter Courthouse. LeSueur County is now back to full staff. Shayne Bender moved up to the assistant county assessor position and Jennifer Flicek is now a senior appraiser. Dave Armstrong was also proud to announce he became a Grandpa. We went on a tour of the St. James Opera House/Encore Café and gift shop before the meeting began. A member of the St. James Historical Society explained the renovations that were completed as well as what work is in progress. A motion was approved to donate $100 to the St. James Opera House Restoration Project.

The August meeting was a Joint Region Meeting hosted by Region 6 at Jackpot Junction on August 24, 2007. Regions 2, 5 and 6 attended with guest speakers Rob Wagner and John Hagen. MAAO President Rob Wagner spoke about the Fall Conference business meeting. There are some changes to the By-Laws that will be voted on and a change in membership dues. John Hagen, Department of

Revenue, discussed the recent floods in southern Minnesota and how we reacted to the disaster. He received positive and negative comments about the timing and safety issues regarding assessment help. A positive comment was that the public was grateful for the proactive response. A negative comment was that it was too early and put the assessors at risk for their safety. John stated he would like the department to create a brochure on how and when to react to disasters. The Department of Revenue wanted a special session because a few good tax bills were vetoed, but feel a September session is too late. A few of the topics include: low-income housing, resorts, rural woodland, blind/disabled classifications and board of equalization training for county boards. The next region meeting will be held September 21 at the Winthrop Golf Course.



Region 3 Michelle BolenThe June 22, 2007 meeting was held at Buzzies on the Bay in Isle. Steve Behrenbrinker commented on the weeklong courses and encouraged counties to sign up for classes. Gerald Kritzeck asked if it is required to take USPAP every four years or if the Ethics course is a substitute. Steve Behrenbrinker said the Ethics is a substitute. Steve Behrenbrinker informed the group that the MAAO dues structure will be changing. We were reminded that Greg Kramber is our region mentor, and we should contact him with any questions or help we may have on issues. A motion was made to keep Gary Grossinger on the Legislative Committee. The pre-registration for the PACE course was sent out a few weeks ago. Some of the topics that will be covered at the PACE course are sales ratios and eCRVs. Steve Hurni said there is a local board training set up in Meeker County in July and Pine County in February.

The July meeting was held July 27, 2007 at Warner Lake County Park in Clearwater. Jeanne Henderson discussed the email she sent all assessors on July

3, 2007 regarding agriculture and Green Acres. She is looking for comments regarding the email for the bulletin the Department of Revenue will prepare by October. It was suggested that the department give a presentation to the regions on the agricultural definitions (tillable, non-tillable, etc.). Gary Grossinger introduced Tina Diedrich-VonEschen from Stearns County as one of the members of the Editorial Board for Equal Eyes. Greg Carlson discussed the Annual Golf outing set for September 21, 2007 hosted by Chisago County. The Christmas party was discussed and Greg asked if anyone has ideas for the program to let him know. Gary Grossinger indicated that at the Fall Conference there will be a vote on the proposed change in membership. Greg took a moment to remember those who had passed away this year including Aaron Boettcher, Bernie Mattson, and Scott Renne.

The August meeting was held at the Grub & Pub in Foley on August 17, 2007. Jeanne Henderson discussed the email she sent Tom Houselog on

the agricultural definitions. The group discussed the agricultural class and issues. It was suggested that we form a small committee to review the definitions and view properties to determine different agricultural scenarios. It was decided to have the October meeting in Sherburne County to go over what this group finds. The meeting was set for October 26, 2007 at Russells. Gary Grossinger has asked if there could possibly be a seminar on Partnerships and LLCs. The next Executive Board meeting is in Plymouth on September 6, 2007. The budgets will be set then for the Fall Conference. There was a discussion on the rural land class rate and requirements. The group discussed the Forestry Plan and class rates. There will be a local board training in Mille Lacs County on September 5, 2007 and Pine County on January 24, 2008. The list of those who have been trained should be out. Al discussed the PACE Course and the responses they have had from those who have taken the course. John discussed the article in Fair & Equitable regarding sales ratios. He said it was a good article and suggested everyone read it.

Region 4 Lorella FultonThe April 20, 2007, meeting was held at the Forest Lake Restaurant in Grand Rapids with 17 members in attendance. Marty Schmidt reported that it has been determined that ag sales did not have a lot of outside influences during the time period of 1990-1996 in the southwest corner of the state which has become the base from which the 2008 tillable schedule was developed. After a lot of discussion, the Ag Committee has determined that pasture/meadow/woods are to be 65 percent of tillable value and waste is to be 30 percent of the tillable value. It also was established that there is a minimum value of $250 per acre. The Department of Revenue is planning on doing a presentation at Summer Seminars and maybe at the Fall Conference. MCIS staff is working on the PL1 conversion. The assessment record re-write is what they are working on right now. The MCIS Board has put a deadline out for the re-write for the end of this year. Augie Zezulka will be

retiring from Carlton County at the end of June. St Louis County has a new appraiser, Cory Lienwander.

The July meeting was held on July 20 at the Federal Dam with 30 members in attendance. Marty reported that the agricultural rates should be resolved by the Department of Revenue by October. Each county is responsible to administer Green Acres on their own. Crow Wing County sent letters with applications to all agricultural parcels. The next meeting date will be made after Tom Gilmore checks with the conference committee and the location will be the Forest Lake in Grand Rapids. Gary Amundson commented that the main topics of interest are the PACE Course and Green Acres. The PACE Course will be a modular format; modules include public relations, Green Acres, State Board of Equalization among others. Bill reported that President Wagner

appointed Dave Armstrong to be MAAO’s Scholarship Coordinator. The Scholarship Committee reviewed nine applications for the $750 scholarships and awarded scholarships to Karl Lindquist and Justin Massmann, both students at St. Cloud State University, pursuing undergraduate real estate degrees. Both recipients have expressed interest in becoming assessors. The region would like to draft a letter to the Legislative Committee from Region 4 asking if the MAAO lobbyist could issue reports similar to the reports that Steve used to issue. Aitkin County announced the retirement of Bob Janzen. September 4, 2007 will be his last day. Mel Hintz announced that Kyle Holmes was promoted to CAMA appraiser and that Beth Sokoloski and Cory Leinwander are two newly hired appraisers for St. Louis County.



Region 5 Joyce Schmidt

Region 6 Sandra Vold

The members of Region 5 met at the Grain Exchange in Slayton on May 11, 2007. Concerns covered included one from Gale in Cottonwood County, who is experiencing an increase in blind/disabled applications. This led into a discussion pertaining to the request from the Department of Revenue transferring the determination of blind/disabled to the county assessor’s office. Gale will be accumulating the assessment process from each county on gravel pits and quarries. She will report her findings back to the group. Barb was asking about reporting lake numbers on

properties, in particular back lots to lakes on commercial properties and exempt properties. Consensus of the group was to use lake numbers on all these types of properties. Dean, of Lyon County, discussed wind tower leases. Bryon, Nobles County, had concerns with CREP II properties and the taxpayer’s perception of the JOBZ program. Kathy, Redwood County, asked about valuation of the dike portion of chemical buildings. If the use is containment, then the counties are exempting that portion of the building.

The members of Region 5 met at the Brauhouse in Lucan on June 22, 2007. Members’ concerns include Brown County regarding the classification of wind tower sites. Dean, Lyon County, had concerns with the effective date for exemption of Native Prairie property. Kathy, of Redwood County, reported that the joint region meeting will be held on August 24 at Jackpot Junction in Redwood Falls. Tom Nash stated he will be holding a local board training possibly in Slayton or Redwood this fall. The next meeting will be held July 27, 2007 in Westbrook.

The June meeting was called to order at 10 a.m. on Friday, June 8, 2007 by President Wayne Anderson. The meeting was held in Willmar at Blue Heron on the Green. The thank you note from Scott Renne’s family was passed around. Bob mentioned that he has an appraiser who is retiring, and he will have an opening in his office. Wayne has an opening in the City of Starbuck. Lori brought the Resource Kit for new assessors for the Region to look at. Education Committee–Tim Falkum mentioned that they had more seminar ideas for Fall Conference than they had rooms for so there will be a good selection for next year’s Summer Seminars. There will be a hospitality room in Duluth. The opening reception will be held at Grandma’s on Sunday and there will be a harbor cruise late Monday afternoon. Membership is down from 2006 to 2007. The proposed new fee schedule was explained to the Region. The Editorial Board has awarded three stipends for past issues of Equal Eyes. Our very own Carol Schutz was awarded one for her ethanol

article. A replacement will be needed for MAAO secretary/treasurer as Judy Remer’s term will be up next year. MAAO was looking at suggestions for what to do with old equipment such as a laptop that will be replaced. The suggestion from Region 6 was to put it on the silent auction. The draft of the IAAO’s new Standard on Ratio Studies is posted on the IAAO website.

The July meeting was held on Friday, July 20, 2007 by President Wayne Anderson. Sympathy was extended to Bob Anderson on the passing of his father William. A thank you was also received from Bob and read. Al Heim reported on his health and thanked everyone for the card, thoughts and prayers. Lori Schwendemann reported that Loren Harste had some health concerns but is getting along fine now. He did give up his township assessing in Lac qui Parle. Wayne Anderson reported that he has two locals that gave up jurisdictions in Pope. Bob Anderson reported that he has hired Kari Rath who had been working

in McLeod County. And yes, Region 6 has a Queen: Connie and Dwayne Erickson and family was named Farm Family of the Year in Yellow Medicine County. Congrats to the Ericksons. Legislative Committee—Judy Thorstad reported that this will be Steve Kuha’s last year as Legislative Committee chairman. Ag Committee—Bob Anderson reported that Steve Hurni and he will be presenting a class at Fall Conference on conservation easements. Bob also asked for input as to if we should upgrade the grain elevator manual. The joint meeting between Regions 2, 5, and 6 will be held on Friday, August 24, 2007 at Jackpot Junction in Morton. Rob Wagner, John Hagen, Gordon Folkman, and Ward Einess have been invited to attend the meeting. Barb gave the group an update on her beet plant appeal to the Minnesota Supreme Court. The group agreed that they liked the new Department of Revenue letters on the website.

Region 7 Louis SummerfeltRegion members met at the American Legion in Wheaton, Traverse County on June 15, 2007. Dianne Reinart, Traverse County deputy assessor, was introduced. PACE Course review will be held in St. Paul the week of June 18. Region Reps will be teaching the sales ratio portion of the course, which will be approximately 3.5 hours long (course will cover from

the time CRVs are filed through the State Board of Equalization). Target date for green acres data out to counties from the state will be October. In old business, Suzie sent out invitations for the upcoming Old Timers Picnic. There was discussion on conservation easements and the 2008 assessment. The Department of Revenue encourages counties to identify areas

applicable for green acres, such as growth around cities and water influence. Next meeting will be on July 20 at Chippewa Park, Douglas County. This will be our annual “Old Timers Picnic.



Region 8 Nancy AmbersonThe April meeting was held April 27, 2007. Special guests were Dale Halos, retired Polk County assessor, Paul Mahlen, former appraiser from Polk County and Reuben Rydeen, retired regional rep. Region 8 sent $100 to Jane Grossinger as a donation to the upcoming silent auction at the Summer Seminars. Ag Committee—Steven handed out two color-coded state maps referencing the 2006 blended tillable factors and values and the median tillable values and factors between 1990 and 1996. These maps are relevant in determining green acres values. Rob Wagner indicated that the green acres and reserve acres are all part of the Best Practice Review Act and the state’s legislative auditor’s office. As president of MAAO, Wagner indicated that MAAO was not pushing the green acres issue but is involved as a committee. Education Committee—Cheryl: Fall PVC in Thief River Falls is set for October 31 and November 1 with Jacque from the Department of Revenue to put on the Ethics course and Bruce and Cheryl to fill in the rest of the time. The PACE Course

is to be held in Fergus Falls on July 23-26 and in Grand Rapids on October 15-18. Counties were asked if they charge to complete splits. Beltrami County indicated that they charge $75 per split. Polk County inquired about how counties are valuing tower sites either owned or leased. This item of concern will be discussed at our next meeting. In personnel changes, Cheryl Grover is officially the new Clearwater County assessor.

The July meeting was held July 20, 2007. Special guests were Don Holm and wife Linda; John Hagen, Department of Revenue; Dale and Alva Halos, retired Polk County assessor; Reuben and Wanda Rydeen, retired Region 8 director; Howard and Mary Christenson retired Norman County assessor; Harris and Sylvia Sachau, retired Beltrami County assessor; and Bill Snebold, retired city assessor of Bemidji. Ag Committee—Steven had discussion regarding the need to determine a non-tillable value base regionally for green acres. John Hagen

provided input on the direction of green acres and issues regarding the non-tillable value in northwest Minnesota. Hagen felt comfortable about the tillable values being proposed but shared concerns about the non-tillable value. Everyone was directed that green acres is to be implemented for the 2008 assessment. Executive Committee—JoAnn: proposed Constitution and By-Law changes will be addressed at the upcoming Fall Conference. It has been proposed that the MAAO membership fee structure be restructured with some of the membership fees to be combined. Also part of the proposed change would be to have the By-Laws match what we are doing. TV/radio towers site values will be discussed at our August meeting.

Region 9 Laura FridgenThe July meeting was called to order in Minnetonka by Vice President Mike Sutherland. There were 77 members in attendance. There will be a Legislative Committee meeting in September. Department of Revenue: Al Heim had a mini stroke and was in the hospital. He is doing better now. The Executive Board:

Steve Baker reported there are proposed By-Law changes, including consolidation of membership levels. The Executive Board will meet at the Fall Conference. There are three individuals from Region 9 running for MAAO elective offices. The candidates are Steve Behrenbrinker, for president, Marvin Anderson and Bill

Effertz are running for 2nd vice president. A motion was made to donate $100 to each of the candidate’s campaigns with the understanding that unused funds will be returned to the region. The next meeting will be August 17 and will be hosted by Hennepin County.



As I See ItWritten by Rebecca Malmquist, SAMACity of Minnetonka Senior AppraiserEqual Eyes Managing Editor & Editorial Board Chair

SPSS, IAAO Conference, PACE, Oh, My…

Fall is a BUSY time of year. It is the balance to spring when I spend too much time in the office. I now feel like I am never in the office.

I had the privilege of attending an SPSS course taught by Thimgan and Associates in Denver, Colorado, in August. This weeklong course covered SPSS Fundamentals and Residential Valuation Modeling. It was a great, inspiring educational experience. This is an untapped resource that I am looking forward to using in our assessment process.

I came back from Denver just in time to unpack and repack my suitcase (OK, multiple suitcases for those of you who know me) for the 73rd Annual IAAO Conference in Atlanta, Georgia. In addition to numerous educational offerings, I had the honor of accepting the 2007 Zangerle Award presented to Equal Eyes. While it is rewarding in itself to work on the publication, it is icing on the cake to be awarded the Zangerle by IAAO. Equal Eyes is known nationwide. Many people came up to me from around the country to congratulate us. Last year’s winners, and some of our toughest competition, from Texas were some of the first to say nice things. I even remember someone calling it “Evil Eyes” since we have taken this award so many times. On a much lighter note, I was also told that it really shows our dedication to excellence in this profession that we produce such a publication. Congratulations to the Editorial Committee, the Executive Board, all article authors and the members of MAAO for your continued support!

I am currently taking the PACE course in St. Paul. The reviews that I had heard from various MAAO members who have attended the course in Willmar, Owatonna, and Fergus Falls were all very positive. I was looking forward to attending. I think the concept of offering this course each licensing period is beneficial to assessors. It brings together those with varied levels of experience and knowledge to discuss pertinent issues. We are all in this together, even though we deal with different properties and issues. We all are trying to accomplish the same goal. I am pleased with the course so far, and expect the remainder of the week will continue to meet my expectations. A hats off to John Hagen, Jacque Betz and the rest of the Minnesota Department of Revenue staff that are responsible for the writing and instructing of the course. I only have one poker chip so far, but watch out!

Next up is our MAAO Annual Conference in Duluth. As I mentioned in my last article, Duluth is a fine city for a conference. I look forward to going “home” for the conference. It was the location of my very first MAAO conference. I was only three months into the job and Richard Toy, the always kindhearted city assessor, thought it would be good for me to head back to Duluth to attend the conference. I had been out of college just those three months and was ready to head back to my stomping grounds in Duluth. I have fond memories of the members I met there and many of them are now dear friends. I am grateful that many took me under their wings and were so accepting to one of the new faces…even when I suggested hopping into cabs to cross the bridge to Superior one evening.

By the time most of you read this, the conference will have concluded, and we will be under new leadership. I predict it will be another good year for MAAO, and the Editorial Committee will be looking to the membership for more articles. I am so pleased with the article content this past year. You all help make my and the Editorial Committee’s job a little easier with your willingness to participate, even if it does take a little nudging.

Our committee is again changing. Michelle Cote, Polk County, has asked to step down from the committee. Michelle will be missed. She was always willing to serve and so supportive. She was always quick to volunteer and to give praise. Michelle, we already miss your upbeat attitude. Thank you for working with us. I will miss you.

The vacancy was filled by Mary Black, Cook County assistant assessor. We look forward to working with Mary. Welcome!

In closing, I want to again thank the Editorial Committee for another great year. I appreciate all of you and your dedication. I am going to say it again. The Editorial Committee asks a lot from their members. There is constant participation and communication expected from all of them, and they all step up. Equal Eyes would not be what it is without each and every one of them. Next time you see one of them, thank them. They deserve it!

IAAO President Marion Johnson awarding the Zangerle Award in Atlanta, Georgia


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