April 8, 2019 Tax Abatement Hearing

The Lakota City Council held a tax abatement hearing on April 8th, 2019, at the City Hall.  Mayor Russo called the meeting to order at 11:45 a.m. All Council Members were present except for Members Vasichek and Rainsberry who were absent.  Members in the audience were Tax Assess Michelle Linstad and City Supt. Bob Zeug.

Tax Assessor Linstad provided the council with a letter of her recommendation for the property tax abatement request of Sundeen Farms for parcel 15-0001-23402-000.  Ross Sundeen of Sundeen Farms is requesting the taxing authority to return half of the taxes ($242.73) to Sundeen Farms for tax year 2018, due to a fire in the garage in 2017.

Tax Assessor Linstad stated a fire was located in the attached garage of the property in the November 2017, but to her knowledge there were occupants in the household through February 2018.  Tax Assessor Linstad explained the property tax value is calculated for what the property is as of February 1st.  Tax Assessor Linstad recommended removing the garage value only for tax year 2018, which is calculated as $4,100.  Tax Assessor Linstad stated the entire home and garage structure was then removed from the property in June 2018, which would decrease the tax value to just the land value of $1,950.

Tax Assessor Linstad estimated the cash value of the taxes for the garage as $57.39.

Member D. Mattern made a motion to recommend to remove the taxable value of $4,100 for the garage of parcel 15-001-23402-000, Lakota, ND, seconded by Member R. Mattern.  On a roll call vote, all members voting in favor.  Motion carried.

Meeting adjourned at 11:52 am

            APPROVED BY:                                             SUBMITTED BY:



Jeff Russo, Mayor                                            Amie Vasichek, Auditor