HomeMy WebLinkAboutApril 3, 2000 RegularCITY OF COLUMBIA HEIGHTS
I
590 40TH AVl[NUE N.E., COLUMBIA HEIGHTS, MN 5542 ¶ -3878 (612) 782-2800 TDD 782-2806
Please note: City Hall Phone Numbers have changed. New numbers are: Main Number (763) 706-3600; TDD (763) 706-3692
A DI6NI S DM rlON
March 29, 2000
Mayor
Gary L. Peterson
Councilmembers
John Hunter
Donald G Jolly
Marlaine 8zurek
Julienne Wyckoff
City Man~sr
Walter R- Fchst
The following is the agenda for the .BOARD OF REVIEW of the City Council to be held at 7:00 PM on
May, R,~,-,'II 3, 2000 in the City Council Chambers, City Hall, 590 40th Avenue N.E., Columbia
Heights, ~nesota.
The City of Columbia Heights does not discriminate on the basis of disability in the admission or access to, or treatment or employment
in, its services, programs, or activities. Upon request, accommodation will be provided to allow individuals with disabilities to
participate in all City of Columbia Heights' services, programs, and activities. Auxiliary aids for disabled persons are avaihble upon
request when the request is made at least 96 hours in advance. Please call the Deputy City Clerk at 706-361 l, to make arrangements.
(TDD/706-3692 for deaf or hearing impaired only)
1. ROI .1. CALL
2. STATEMENT OF PURPOSE OF THE BOARD OF REVIEW
To review property valuations as of J~nuary 2, 2000, for taxes payable 2000, and to hear appeals from
citizens who feel aggrieved or have questions regarding property valuations.
3. INTRODUCTION
The City Manager will introduce the Anoka County Appraisers.
4. OLru~STIONS AND ANSWERS REGARDING PROPERTY VALUES
Citizens in attendance will be given an opportunity to raise questions regarding their property valuations.
CO{~INCIL ACTION~q REGARDING SPECIFIC CASES OR CASES ON WHICH ADDITIONAL
INFORMATION IS DESIRED
The Council may, at this lime, take action regarding any of the properties that were discussed or instruct
the County Assessor's Office to provide more information at a continued meeting.
1)
RECOMMENDED MOTION: Move to adopt the 1999 Assessment Rolls as presented and
mended.
2)
ALTERNATE MOTION: Move to continue the Board of Review meeting to Monday, April 17,
2000 at 6:30 p.m. for the purpose of hearing additional information regarding only those property
values appealed and discussed on April 3, 2000, and to consider adoption of the 2000 Property
Assessment Rolls.
Walter R. Fe~hst, City Manager
THE CITY' OF COLUMBIA HEIGHTS DOES NOT DISCRIMINATE ON THE BASIS OF DISABILITY IN EMPLOYMENT OR THE PROVISION OF SERVICES
EQUAL OPPORTUNITY EMPLOYER
CITY OF CLOUMBIA HEIGHTS
2000 ASSESSMENT/PAYABLE 2001
Total Number of Taxable Parcels:
Total Number of Parcels including Exempt and Forfeit:
Total Taxable Market Value, 2000 Assessment:
New Comm~ction, 2000 Assessment:
Parcels ivith New ConstructiOn:
Total Taxable Market Value,. 1999 Assessment:
Net Growth 99 to '00 Including New Construction:
Net Grow,It '99 m '00 Excluding New Construction:
Tong Masket Value Including Exempt and Forfeit, 2000 .Assessment:
Tong Market Value Including Exempt and Forfeit, 1999 Assessment:
6,948
7,244
$743,388, 100
$ 7,353,774
1,122 = 16.1% of Total
$655,476,400
+13.4%
+12.3%
$83 1,910,700
$728,378,300
2000 ASSESSMENT - SALES RATIOS
Type # Sales Median Ratio
Residential Single Family 234 94.5%
Multiples (Duplex, etc.) 28 91.2%
Patio Townhome 7 91.2%
Quad Homes 0 0%
Apartmeats 6 88.0%
Condomiaiums 8 94.5%
Commer~ialandus~al 4 96.6%
Coefficient
6.8
11.1
6.4
0.0
13.8
6.7
11.4
2000 ASSESSMENT - COMPARABLE SALES RATIOS
(Residenfi~ Si~e hmily)
M~nieilmlity # Sai~ Ml~iiaa lh~io
Couaty of Ax~ka 5, 196 94.4%
Anoka 218 94.5%
Blaine 859 94.4%
Columbia Heights 232 '94.5 %
Coon Rapids 947 94.4%
Fridley 274 94.4%
Circle Piaes 61 94.5%
Ham Lake 227 94.4%
Lexington 21 94.5%
Lino Lak~ 324 94.4%
Spriag Lalte Park 81 94.5%
Coefficient
5.4
7.5
4.7
6.8
6.0
7.8
3.4
5.3
4.4
4.6
6.0
D!far/INrrxON OF MAII~ VALUE
'It is up to the assesso~ to ~orm anopinim ofdxe mad~ value even when there is no market or sales to
aidinfixinlvsbls.***Wberelbexebavebeennnmmmlsa~foraloqpefiodoftime, there isnoway
adapllbx]~ for use, and gle ci.,;,,..-~ ~r~ of ale surrotmdin2 co, .....unity. '*** (Staxe v. Fritch. 175
Mt,m_ 478, 221 N.W. 723).
TIme abo~ 4/~,~,itw of mad~ value is Mim,eSOll's slamtory definition. However, many of the
Marl~valneisdlemosxlxubsblepficeexpressedintermsofxnoneyd~aprolm'tywotgdlrin2if
for which i~ is calmhie of bein8 used.
The hiSbest tn4.x:e in terms of money which a propen7 win brinZ in a competixive anti open ,,m,tet
OU~ professioxml ofp-~.-,om have defined market value in approximamly the same terms.
'Fne definidms Seaerally ~ the con,.,,.,,,~ion of a sale as of a specific date under the fonowin~
co~irk-,n.:
3. A re~x~vble time is allowed for exposure in the open marl~;
4. Paynamtbmade~ncashorbsequinlent;
5, FIII!C~. if 2ly, ~ 011 ~ 2exlel/ly available bx the COmmlmi~ at the specified d~_~_ and
In after words, market vah~ is the price that would tend to preYaft under typical, normal competitive
Minnesota Statutes 1999, 273.20 http://www.revisor.leg.state.mn.us/stats/273/20.html
Minne~ta Statutes 1999, Table of Chapters
Table of contents for Chapter 273
273.20 Assessor my eater dvellings, buildings, or
statues.
t a to the proper .performance of
duties, enter any dwelling-b~use, building, or structure, and
view the same and the property therein.
An~ officer authorized by law to assess property for ad
valorem taxpurposes shell have reasonable access to land and
structures as necessary for the proper performance of their
dutieS. A property owner may refuse to allow an.assessor to
inspect their property. This refusal by the property owner must
be either verbal or expressly stated in a letter to the county
asseSSor. If the assessor is denied access to view a property,
=he aSsesSor. is authorized to estimate the property's estimated
marke~ value 'by ~aking assumptions believed appropriate
concerning the property's finish and condition.
HIST: (1997) RL s 814; 1986 c 444; 1999 c 243 art 5 s 24
Copyright 1999 by =he Office of Revisor of Statutes, State of Minnesota.'
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Minnesota Statutes 1999, 274.01 http://www.revisor. leg.state.mn.us/statsa74/(~ 1 .hUnl
Minnen~ota Statutes 1999. Table of Cha~ters
Table of contents for Chapter 274
~74.01 So~rd o~ revit~.
Subdivision 1. Ordinary boards meetings, deadlines,
grievmn~es. (a) The town board of a town, or the council or
other governing body of a city, is the board of review except
(1) in cities whose charters provide for a board of equalization
or (2) in any city or town that has transferred its local board
of review power and duties to the county~ board as provided in
subdivision 3. The county assessor shall fix a day and time
when the board or the board of equalization shall meet in the
assessment districts of the county. On or before February 15 of
each lear the assessor' shall give written notice of the time to
~he Cty or town clerk. Notwithstanding the provisions of any
char~er to the contrary, the meetings must 'be held between April
I and May 31 each year. The clerk shall give p~bliShed and
posted notice of the meeting at least ten days before the date
of the meeting.
If in any county, at least 25 .percent of the total net tax
capacity of a city or town is noncommercial' seasor~l residential
recreations/property classified under section 273.13,
subdivision 25, the county must bold two ~ountyeide
informational meetings on Saturdays. The meetings will allow
noncommercial seasonal residential recreational taxpayers to
discuss ~heir property valuation with the appropriate assessment
staff. These-Saturday informational meetings must be scheduled
to allow. the owner of =he noncommercial seasonal residential .
recreational property the rtunity to attend one of the
meet s prt= to the erd reviewcity
of for their
Or town. The Saturday meeting dates'must be contained on the
notice of valuation of real property under section 273.121.
The board shell meet at the office of the clerk to review
the aSSessment and classification of property in the town or
city. No c~mn~JeS in valuation or classification which are
intended to correct errors in Judgment. by the county assessor
maybe made by the county aSsessor after the board of review has
adjourned in taxose cities or towns that bold a local board of
revieW; however, corrections of errors that are merely clerical
in nature or changes ~hat extendhomestead'treatment to property
are permitted after adjournment until the tax extension date for
that assessment year. The changes ~ust be fully documented and
maintained in the assessor's office and must be available for'
review by any persOn. A copy of the changes .made during this
period in those cities or =owns that hold a local board of
revieW must be sent to the county board no later than December
31 of the assessment year.
(b) The board shall determine whether the taxable property
in the town or city has been properly placed on ~he list and
prope~:ly ~uedby the assessor'. 'If real or personal property
has k omitted, the board shall place it on the list with its
marke~ value, and ~orrect the assessment so that each tract or
lot of real proper~y,.and each article, parcel, or class of
persteal property, is entered on the assessment list at its
market value. No assessment of ~he proper~y of any person may
be raised unless the person has been duly notified of the intent
of the board to do so. On application of any person feeling
aggrieved, the board shall review the assessment or
classification, or both, and correct it as appears 'just. ~The
boardim~o~~!3.~a~X~l ,'i~t,-value adjustanent '6~vv-~
~here the owner or other person having control over the proper~y
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Minnesota Statutes 1999, 274.01 http://www.revisor.leg.state.mn.us/stats/274/O 1 .html
will not permit the assessor to inspect the property and the
interior of any buildings or structures.
(c) A local board of review may reduce assessments upon
petition of the taxpayer but the total reductions must not
reduce the aggregate assessment made by the county assessor by
more than one percent. If the total reductions would lower the
aggregate assessments made by the county assessor by more then
one percent, none of the adjustments may be made. The assessor
shell correct any clerical errors or double assessments
discovered by the board of review without regard to the one
percent limitation.
(d) A majority of the members may act at the meeting, and
adjourn from day to day until they finish hearing the cases
pressBred. The assessor shall attend, with the assessment books
and papers, and take part in the proceedings, but must not
vote. The county assessor, or an assistant delegated by the
county assessor shell attend the meetings..The board shell list
separately, on a form appended to the assessment book, all
omitted property added to the list by'the board and all items of
property increased or decreased, with the market value of each
item of property, added or changed by the board, placed opposite
the item. The county assessor shell enter all changes made by
the board in the assessment book.
(e) Except as provided in subdivision 3, if a person fails
to appear in person, by counsel, or by written communication
before the board after being duly notified of the board's intent
to raise the assessment of the property, or if a person feeling
aggrieved by an assessment or classification fails to apply for
a review of the assessment or classification, the person may not
appear before the county board of equalization for a review of
the almessment or classification. This paragraph does not apply
if an assessment was made after the board meeting, as provided
in seaion 273.017 or if the person can establish not heving
received 'notice of market va~ue at least five days before the
local board of review meeting.
(f) The board of review or the board of equalization must
complete its workand.adjourn within 20 days from the time of
convem~ng stated in the notice of the clerk, unless a longer
peric~lis el)proved by the commissioner of revenue. No action
taken after thet date isvalid. All complaints about an
assessment or classification made after the meeting of the board
must be heard and determined by the county board of
equalization. A nonresident may, at any time, before the
meeti~of the board of review file written objections to an
assessment or classification with the county assessorl The
objections must he presented to the board of review at its
meeti~ by the county assessor for its consideration.
Subd. 2. SpelLs1 boerd~ dutiesdelega~ed. The
gove~ngbodyof a city, includin~ a city whose charter
provies for a board o[ equalizati~m, may a int a special
board of review. ~e city may delegate to 't~ special board of
review all of the powers and duties in subdivision 1. The
speci~l board of review shell serve at the direction and
discretion of the a~poinCing body, subject Co the restrictions
imposed by law. The appointing bod~ shell determine the number.
of members of the board, the compensation and expenses to'be
paid, and the term of office of each member. At least one
member of the special board of review must be an appraiser,
realtor, or other person familiar with property valuations in
the assessment district.
Subd. 3. LoCal board duties trtus~erred to counLT.
The town board of any torn or the governing body of any home
rule charter or statutory city may transfer its powers and
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Minnesota Statutes 1999, 274.01
http://www.revisor. leg.state.mn.us/stats/274/O 1 .html
duties under subdivision i to the county board, and no longer
perform the function of a local board. Before the town board or
=he governing body of a city transfers the powers and duties to
the c~)untyboard, the town board or city's governing body shall
give public notice of.the meeting at which the proposal for
transfer is to be considered. The public notice shall follow
the procedure contained in section 471.705, subdivision lc,
· paragraph (b). A transfer of duties as permitted under this
subdivision n~ast be communicated to the county assessor, in
writing, before December I of any year to be effective for the
following year's assessment. This transfer of duties to the
county may either be permanent or for a specified number. of
years, provided that the transfer cannot be for less than three
years. Its length must be stated in writing. A town or city
may renew its option to transfer. The option to transfer duties
under'this subdivision is only available to a town or city whose
assessment is'done by the county.
HIST: (2034) RL s 847; 1941 c 402 s 1; 1945 c 4~2 s 1; 1949 c
543 s 1; Ex1967 c 32 art 8 s 3; 1971 c 434 s 3; 1971 c 564 s 6;
1973 c 123 art ~ s 7; 1973 c 150 s 1; 1973 c 382 s 3; 1975 c 339
s 5; 1977 c 434 s 11; 1986 c 444; 1987 c 229 art 4 s 1; 1987 c
268 art 7 s 37; 1988 c 719 art 7 s 8; .1990 c 480 art 7 s 14;
1995 c 264 art 3 s 13; 1997 c 231 art 2 s 23; 1998 c 254 art I s
77; 1~99 c 243 art 5 s 25
Copyright 1999 by =he Office of Revisor of S=atu=es, State of Minnesota..
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