Lake of the Woods County

Board of Appeal and Equalization

June 14, 2021

Pursuant to MN. Statute 331A.01, subd. 10 the published material is only a summary and the full text is available for public inspection at the Lake of the Woods County Auditor/Treasurers’ office or by standard mail or electronic mail or Lake of the Woods County website –www.lake-of-the-woods.mn.us

The Lake of the Woods County Board of Appeal and Equalization met on Monday, June 14, 2021, in the Commissioners’ Room of the Lake of the Woods County Government Center.  

Call to Order-County Board Chair Joe Grund called the meeting to order at 6:00 p.m. with the following members present:  Commissioners: Cody Hasbargen, Jon Waibel, Joe Grund, Buck Nordlof, Ed Arnesen and County Auditor-Treasurer Lorene Hanson. Also present were: County Assessor Mary Jo Otten, County Assessment Specialist Alisa Jacobson, and County Appraiser Tyler Swanson.  County Recorder Sue Ney had sworn in the members of the Lake of the Woods County Board of Appeal and Equalization for 2021 on June 8, 2021. 

County Board Chair Joe Grund explained the purpose of the Board of Appeal and Equalization. He reminded the public that this meeting was only to hear appeals of the estimated market value (EMV) or classification, not for taxes or prior years’ assessments.  He further explained that all appeals would be heard before any action would be taken.

County Assessor-County Assessor Mary Jo Otten explained that the valuation period is from sales during October 1, 2019 through September 30, 2020, and discussed adjustments that had been made during the past year. 

Property Owners-Meeting with the County Board was Alan Magnusson property owner in Northwest Angle Township.  Mr. Magnusson relayed his concern on the market value of his property.  County Assessor Mary Jo Otten reviewed the property in question, recent sales and values.

Presented by the Assessor’s Office, a value change was recommended for the Mark Judovsky property in Wabanica Township. County Assessor Mary Jo Otten reviewed the property and recommended to value the property at $381,200.

Presented by the Assessor’s Office, a value change was recommended for the Sportsman’s Lodge Inc. property in Wabanica Township.  County Assessor Mary Jo Otten reviewed the property and recommended to value the property at $622,500.

Presented by the Assessor’s Office, a value change was recommended for the Tom and Lynn McGrath property in Zippel Township.  County Assessor Mary Jo Otten reviewed the property and recommended to value the property at $42,800.

Action-Motion-Motion was made by Commissioner Jon Waibel, seconded by Commissioner Ed Arnesen and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations on the Alan Magnusson Property and leave the value as is, with no changes.

Motion-Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Buck Nordlof and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations for the following parcels, which were presented to the Board of Appeal and Equalization:23.56.01.010 – Property Owner: Mark Judovsky, value decrease from $478,600 to $381,200; 23.60.01.010 to 23.60.02.290 – Property Owner: Sportsmans Lodge Inc, adjusted lot values from $762,200 to $622,500; 18.15.22.040 – Property Owner: Tom & Lynn McGrath, building value lowered from $47,000 to $42,800.

Value Changes-County Assessor Mary Jo Otten presented additional changes, see attached list, that were made after the submission of the prism file to the state.  The Board reviewed and approved the value changes as presented. Motion-was made by Commissioner Cody Hasbargen, seconded by Commissioner Buck Nordlof and carried unanimously to accept the Lake of the Woods County Assessor’s recommendations for the following parcels on the attached list.

Other Business-County Assessor Mary Jo Otten informed the Board that Wabanica, Baudette, Spooner and Gudrid townships will be reviewed this year.

RECESS-Motion-was made by Commissioner Cody Hasbargen to recess the County Board of Appeal and Equalization meeting for 2021.  The motion was seconded by Commissioner Buck Nordlof and the same being put to a vote, was unanimously carried.  County Board Chair Joe Grund recessed the Lake of the Woods County Board of Appeal and Equalization meeting for 2021 at 6:50 p.m. 

RECONVENE BOARD OF EQUALIZATION-Motion was made by Commissioner Cody Hasbargen, seconded by Commissioner Jon Waibel and carried unanimously to close the regular meeting and open the 2021 Board of Appeal and Equalization meeting at 11:40 a.m.

Motion-was made by Commissioner Ed Arnesen, seconded by Commissioner Cody Hasbargen and carried unanimously to adjourn the 2021 Board of Appeal and Equalization meeting.  County Board Chair Joe Grund adjourned the Lake of the Woods Board of Appeal and Equalization meeting for 2021 at 11:45 a.m.

Attest: Approved: July 13, 2021

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Lorene Hanson, County Auditor-Treasurer Joe Grund, County Commissioner Board Chair