April, 25 2023 Board of Equalization min

April 25, 2023 Consolidated Board of Equalization CALL TO ORDER Chairperson Claggett called the Consolidated Board of Equalization to order at 5:00 p.m. Members of the Board present were Commissioners Claggett, Blaalid and Reider, Mitchell School Board member Terry Aslesen and Mitchell City Council member John Doescher, Auditor Kiepke, Director of Equalization Love, and DOE staff Carla Wittstruck, Jared Olson, April Vennard and Crystal Longhenry. ADMINISTER OATH Auditor Kiepke administered the oath of office to Davison County Consolidated Board member Blaalid. APPROVE MINUTES Motion by Reider, second by Blaalid to approve the minutes from the April 20, 2023, Consolidated Board of Equalization meeting. All members voted aye. Motion carried. APPROVE RECOMMENDATION FROM DOE FOR MITCHELL TOWNSHIP AND MITCHELL CITY Motion by Aslesen, second by Reider to approve the recommendations made by the Director of Equalization to Mitchell Township and Mitchell City Consolidated Boards and agreed upon by the appellant as follows, with all properties being located within Davison County, South Dakota. Original values are found in the left column with the agreed upon recommendations found in the right column. All members voted aye. Motion carried. PROPERTY OWNER PARCEL NUMBER LEGAL DESCRIPTION ORIGINAL ABSTRACT TYPE ORIGINAL VALUE RECOMMENDED ABSTRACT TYPE RECOMMENDED VALUE ADDITIONAL INFORMATION WAS OBTAINED AFTER INTERIOR REVIEW HHB LLC 15895-00400-002-10 LOT B BLK 4 WESTWOOD 1ST ADDN NA-DC $96,525 NA-DC $96,525 NA-DC2 $1,895,591 NA-DC2 $1,337,767 CODY & JILLIAN LARSON 15280-00300-001-00 LOT 1 BLOCK 3 GREENRIDGE ADDN NW(15) NA-D-S $29,700 NA-D-S $29,700 NA-D1-S $466,150 NA-D1-S $363,125 JOEL & KITTY ALLEN 15460-10000-003-00 LOT 3 BLOCK 100 LAWLERS 2ND ADDN NE(21) NA-D-S $9,372 NA-D-S $9,372 NA-D1-S $272,081 NA-D1-S $229,863 WAMART REAL ESTATE BUSINESS T CORPORATE OFFICE % PROPERTY TAX 15855-00000-000-00 LOT 1 WALMART STORES 1ST ADDN-NE(34) NA-DC $2,478,030 NA-DC $1,575,347 NA-DC $8,225,944 NA-DC2 $8,649,176 GRAPHIC PACKAGING INTERNATIONAL INC 15890-00100-000-00 LOT 1 BLK A WESTVIEW ADDN SE(20) NA-DC $377,352 NA-DC $377,352 NA-DC2 $7,832,610 NA-DC2 $7,053,161 SHREE RADHE HOSPITALITY LLC 15665-00000-003-00 LOT S-3 A SUBDIV OF LOT S EX W258' & INCL LOT AB8 NA-DC $329,972 NA-DC $329,970 NA-DC2 $1,320,091 NA-DC2 $1,201,693 NA-D1-S $104,495 VALUED FROM INCOME APPROACH MITCHELL RETIREMENT LLC 15800-01600-105-20 LT F OF LT 101 LOC IN NE1/4 OF 16-103-60 EX N237.8' OF THE E139.83' EX LT H-1 & EX LT A PLATTED VARIOUS NA-DC $146,844 NA-DC $439,863 NA-DC2 $7,554,001 NA-DC2 $5,980,596 ADDITIONAL INFORMATION WAS OBTAINED AFTER INTERIOR REVIEW ADAM & SHAUNA M CHAPMAN 15950-00400-003-00 LOT 3 BLK 4 WOODS 1ST ADDN-SW(23) NA-D-S $34,232 NA-D-S $34,180 NA-D1-S $317,100 NA-D1-S $290,820 HOLIDAY STATIONSTORES LLC 15800-02700-401-00 LOT 4 N OF 1-90 & W OF HWY 37 EX LOT CH IN SE1/4 OF 27 & LOT AB8 PLATTED VARIOUS NA-DC $553,896 NA-DC $553,896 NA-DC2 $1,539,712 NA-DC2 $1,528,548 DAVID & DEBRA GARTON 15090-03300-009-00 LOT 9 BLK 33 CAPTIAL ADDN SE(16) NA-D-S $9,372 NA-D-S $9,372 NA-D1-S $260,600 NA-D1-S $237,969 JOSHUA & STEPHANIE HARVEY 15270-00500-014-00 E40' OF LOT 13 & W40' LOT 14 BLK 5 GREEN ACRES SUBD NW(15) NA-D-S $41,091 NA-D-S $41,088 NA-D1-S $197,131 NA-D1-S $164,912 Property information was corrected due to error during software conversion BENJAMIN ANDERSON 15407-00000-001-00 LOT 1 KEITH'S 1ST ADDN-SW(27) NA-D-S $53,416 NA-D-S $53,416 NA-D1-S $77,263 NA-D1-S $61,810 NA-DC2 $217,505 NA-DC2 $189,135 Property was valued over market based on sale comps MARY E & RUSSEL W OVERBAY 15090-05500-004-00 LOT 4 BLK 55 CAPTIAL ADDN-SE(16) NA-D $9,372 NA-D $9,372 NA-D1 $76,925 NA-D1 $74,336 ADDITIONAL INFORMATION WAS OBTAINED AFTER INTERIOR REVIEW MARY & RUSSELL OVERBAY REVOC LIVING TRUST 15170-00300-000-09 N1/2 E1/2 EX E50' & EX W50' BLK 3 LESS S8' FAIRVIEW ADDN-SW(15) NA-D $9,372 NA-D $9,372 NA-D1 $157,538 NA-D1 $102,154 MARY & RUSSELL OVERBAY REVOC LIVING TRUST 15400-00800-001-00 LOT 1 BLK 8 JUSTS ADDN-NW(21) NA-D $9,900 NA-D $9,900 NA-D1 $55,819 NA-D1 $45,919 MARY & RUSSELL OVERBAY REVOC LIVING TRUST 15400-00200-008-00 LOT 8 BLK 2 JUSTS ADDN-NW(21) NA-D $9,372 NA-D $9,372 NA-D1 $65,119 NA-D1 $57,702 MARY & RUSSELL OVERBAY 15610-00700-011-00 LOT 11 BLK 7 D A SCOTTS 1ST ADDN-SW(15) NA-D $9,372 NA-D $9,372 NA-D1 $79,981 NA-D1 $60,372 MARY & RUSSELL OVERBAY REVOC LIVING TRUST 06140-10360-004-00 LOT 4 COUNTRY EST-NE(14) IN 103-60 NA-C-S $23,210 NA-C-S $23,210 NA-C1-S $235,940 NA-C1-S $221,927 NA-C1 $116,846 NA-C1 $97,886 MARCIA L SPRINKEL 15090-01900-008-00 LOT 8 BLK 19 CAPTIAL ADDN-SE(16) NA-D-S $9,372 NA-D-S $9,372 NA-D1-S $206,375 NA-D1-S $195,802 MITCHELL STORAGE LLC 15800-01600-103-60 SC-1, SC-2, SC-3, SC-4 & SC-5 EX SC-4A, SC-4-1, SC-4-2, SC-4-3 PARTLY IN NW1/4 15 & NE1/4 16 PLATTED VARIOUS NA-DC $465,024 NA-DC $465,024 NA-DC2 $2,420,038 NA-DC2 $1,065,638 VALUED FROM INCOME APPROACH MEADOWLAWN PLAZA LLC 15800-01500-204-00 PARCEL 2 OF LT G-2A LOCATED IN NW1/4 15-103-60 PLATTED VARIOUS NA-DC $311,406 NA-DC $311,406 NA-DC2 $2,528,626 NA-DC2 $1,981,313 VALUED FROM COST APPROACH TDR PASSTHRU LLC & RB48 PASSTHRU LLC 15082-00000-004-10 LOT 4 LESS LOTS 4A, 4B, 4C, 4D CABELAS 1ST ADDN NA-DC $3,280,068 NA-DC $2,319,570 NA-DC2 $4,527,395 NA-DC2 $4,997,423 DIRECT APPEALS MITCHELL CITY AND MITCHELL TOWNSHIP CONSOLIDATED BOARD Motion by Reider, second by Doescher for Marvin Hanson, parcel number 06202-03000-00100, described as Lot 1 Less Lot H1 and all of Lots 2, 3, 13 & 14, Blk 30, Home Park Original Addn, Mitchell Township, Davison County, to accept the recommendation of the Director of Equalization for Abstract Type NA-C-S to remain at $16,200, for Abstract Type NA-C1 to remain at $36,271, and for Abstract Type NA-C1-S to remain at $104,575. All members voted aye. Motion carried. Motion by Aslesen, second by Blaalid for Marvin Hanson, parcel number 06202-01800-00300, described as Lots 3 thru 9, Blk 18, Home Park Original Addn, Mitchell Township, Davison County, to accept the recommendation of the Director of Equalization for Abstract Type NA-C to remain at $20,420 and to reduce Abstract Type NA-C1 from $78,016 to $73,143. All members voted aye. Motion carried. Motion by Aslesen, second by Reider for Rodney and Mary Titze, parcel number 15610-00400-01400, described as Lots 14 & 13, Blk 4, DA Scotts 1st Addn, City of Mitchell, Davison County, to accept the recommendation of the Board for Abstract Type NA-D-S to remain at $18,744 and to reduce Abstract Type NA-D1-S from $162,563 to $149,557. All members voted aye. Motion carried. Motion by Aslesen, second by Reider for Coachlight Motel, parcel number 15050-00200-01000, described as Lot 10, Blk 2, Blooms Addn, 8B SW ¼ of 21-103-60, City of Mitchell, Davison County, to accept the recommendation of the Board for Abstract Type NA-DC to remain at $118,548, to reduce Abstract Type NA-DC2 from $167,445 to $140,126 and to reduce Abstract Type NA-D1-S from $71,933 to $67,614. All members voted aye. Motion carried. Motion by Reider, second by Doescher for Dwight Stadler Living Trust, parcel number 15590-02400-00500, described as Lots 5 thru 8, Blk 24 & E2 Vac Alley abutting Rowley’s 2nd Addn, City of Mitchell, Davison County, to accept the recommendation of the Board for Abstract Type NA-D-S to remain at $37,901 and to reduce Abstract Type NA-D1-S from $292,056 to $262,856. All members voted aye. Motion carried. Motion by Aslesen, second by Blaalid for Rick and Paula Brandner, parcel number 15440-00200-00600, described as E 35’ of Lot 6 & W 65’ of Lot 7, Blk 2, Lakeview 1st Addn, City of Mitchell, Davison County, to accept the recommendation of the Board for Abstract Type NA-D-S to remain at $24,640 and to reduce Abstract Type NA-D1-S from $316,000 to $300,200. All members voted aye. Motion carried. ADJOURN 2023 CONSOLIDATED BOARD OF EQUALIZATION At 6:43 p.m., Chairperson Claggett adjourned the 2023 Consolidated Board of Equalization. ATTEST ________________________ _________________________ Susan Kiepke, Auditor John Claggett, Chairperson Publish Once Approximate Cost