2018 Board of Equalization Minutes

2018 Board of Equalization Proceedings
April 10, 2018
4:00 PM City Hall

President Carlsrud presided and continued with roll call.

Members present: Commissioner Bishop, Commissioner Magnuson.

Members absent: Commissioner Powell, Commissioner Pedersen.

Others Present: City Administrator Schelkoph, Finance Director Richter, Assessor Hansen, City Attorney Mertins, Police Chief Hatcher.

Finance Director Richter read North Dakota Century Code sections 57-11-01, 03 and 07 pertaining to the duties of the Board of Equalization.

President Carlsrud declared the hearing open at 4:07 P.M. City Assessor Sandy Hansen reported the changes in property values within the city for 2018. An overall summary was read and submitted, with the breakdown as follows:

Property Type State Certified Values Projected Change 2018 $ Change % Change
Residential land $32,165,820 $32,950,320 $784,500 2.44%
Residential structure $202,907,460 $208,731,580 $5,824,120 2.87%
Grand Total residential $235,073,280 $241,681,900 $6,608,620 2.81%
Commercial Land $29,564,426 $32,307,381 $2,742,955 9.28%
Commercial Structure $110,452,477 $116,509,701 $6,057,244 5.48%
Grand total Commercial $140,016,903 $148,817,082 $8,800,179 6.29%
Agricultural Land $87,200 $91,700 $4,500 5.16%
Grand Total: Agricultural Land $87,200 $91,700 $4,500 5.16%
Total Market Value $375,177,383 $390,590,682 $15,413,299 4.11%

Commissioner Magnuson inquired about the impact to overall tax base. City Auditor Richter stated the City can include changes in non-taxable to taxable, new construction for additions to budget; changes in market value do not increase budgeting power but rather help to re-distribute the mill levy.

The following property owners contacted City Assessor Hansen regarding the notice of increase for 2018.


Parcel Number Property Owner Requested Change
63-2040054 Erik Gilbertson No Change
63-3471770 Dave Brekke on behalf of Stavengers, LLC No Change
63-3471680 George Dutton Minor change reflected on report

No written comments were received by City Auditor.

Dean Kinney inquired about the increased commercial land value along Main Street and upcoming construction impacting special assessments.

Commissioner Magnuson moved to close the hearing, seconded by Commissioner Bishop. The motion passed unanimously.

Commissioner Bishop moved to approve the assessment book as prepared by the City Assessor, seconded by Commissioner Magnuson. The motion passed unanimously.

President Carlsrud thanked City Assessor Hansen for her work.


The meeting was adjourned at 4:32 p.m.

Dave Carlsrud, President of the
City of Valley City Commission

Attested to by:
Avis Richter, City Auditor
City of Valley City

Posted in City Commission Minutes.