HomeMy WebLinkAboutCity Council Packet 05-08-1990 BOEprITV OF
PLYM.OUTR
1990
BOARD OF REVIEW
MAY 89 7:00 RM
TABLE OF CONTENTS
DESCRIPTION
SUMMARY...........................................................
INTRODUCTION TO 1990 ASSESSMENT ...................................
ASSESSINGSTAFF.. ..................................................
1990 ASSESSMENT STATISTICS ........................................
DISTRIBUTION OF CITY MARKET VALUE .................................
LOCAL BOARD OF REVIEW AUTHORITY ...................................
AREAS OF CHANGES TO VALUES ........................................
RATIO STUDY TER14INOIIJGY...........................................
1990 RATIO STUDY ..................................................
1990 LAKESHORE STUDY ..............................................
PREVIOUS BOARD OF REVIEW PLAINTIFFS ...............................
SAMPLE VALUATION NOTICE
PACS #
1
2
4
5
6
7
9
10
11
13
14
MEMO
CITY OF PLYMOUTH
3400 PLYMXTM BOULEVARD, PLYNFJLJPH, I -TIM ESOTA 55447
DATE: May 8, 1990
TO: Plymouth Board of Review
FROM: Scott L. Hovet, City Assessor
SUBJECT: 1990 BOARD OF REVIEW
Attached, for your review, is a report on the 1990 assessment. The report
introduces you to what has been done, statistical measurement of our work and
general information which will, hopefully, make your task as a Board of Review
member easier and more understandable.
I invite you to read through the information and then feel free to ask
questions and give your comments on the methods used, the values and the
results obtained.
1990 BOARD OF REVIEW
SUMMARY
This past year there were some changes in estimated market values of
properties located in Plymouth. These value changes range from reductions in
some condominium valuations to substantial increases in large ccsmlercial and
industrial properties. Typical valuation changes are as follows:
Property Tvpe
Residential
Apartments
Commercial & Industrial
Percent Chanas
3%
0%
5%
Exceptions to the above market value changes would include new construction,
quartile areas, reappraisals, and/or other market adjustments.
On April 13, 1990 estimated market value notices were mailed to all Plymouth
property owners.
State law provides that the assessment shall be an annual assessment with all
property in the taxing jurisdiction be revalued to its market value every
January 2nd. The annual assessment this past year put a real burden on our
staff. Some overtime was required this year frau September 1st through the
end of January because of the volume of new building permits that were issued
during the calendar year of 1989. This does not include the 4,350 quartile
parcels that had to be reviewed and reappraised.
With additional improvements to our Telxon unit and to our computer system for
property appraisal, certain workloads were increased. Also, other work areas
were needed for proofing valuations being returned from the computer,
correcting coding of field data entry information, and interpretation of
various printed reports were a major part of our workload. Our
computerization of the assessing function in Plymouth is, perhaps, the most
progressive and sophisticated that exists in Minnesota. The excellence and
quality of the 1990 assessment is a direct result of this computerization.
The assessment just completed for 1990 represents a good many hours of staff
research and time. I feel confident that the 1990 assessment is fair and well
equalized through the city.
Respectfully submitted,
Scott L. Hovet, CAE
City Assessor and Staff
SH/je
1-
DUTC =CN TO T E 1990 ASSESSMENT
The 1990 Assessment affects all the property owners of Plymouth. As required
by current state law, the Assessor is required to reassess all property every
year.
State Statute reads: "A11 real property subject to taxation shall be listed
and assessed every near with reference to its value on January 2 preceding the
assessment." This has been done and the owners of property in Plymouth have
been notified of any change. Minnesota State Statute 273.11 reads: "All
property shall be valued at its market value." It further states that "in
estimating and determining such value the Assessor shall not adopt a lower or
different standard of value because the same is to serve as a basis for
taxation, nor shall he adopt as a criterion of value the price for which such
property would sell, or in the agc,regate with all the property in the town or
district but he shall value each article or description of property by itself,
and at such sum or price as he believes the same to be fairly worth in money."
The statute says all property shall be valued at market value. This means
that no factors other than market (such as economics, personalities or
politics) shall affect the Assessor's value and the subsequent action by the
Board of Review.
Market value has been defined many different ways. Simply stated, it is "the
highest price estimated in terms of money which a property will bring if
exposed for sale on the open market by a seller who is willing but not
obligated to sell, allowing a reasonable time to find a purchaser who is
willing but not obligated to buy, both with knowledge of all the uses to which
it is adapted and for which it is capable of being used."
The real estate tax is an ad valorem tax which is based on the value of
property and not on the ability of the property owner to pay. The values
placed on all real estate in Plymouth are based on the amount of land and the
improvements upon the land, while no consideration is given to who owns the
land.
The 1990 Assessment (not the 1990 taxes) reflects an increase of 7.7% overall
valuation over 1989 (including new construction, quartile adjustments, and/or
market adjustments) . This process was aided a great deal by the use of our
city computer system.
During this past year, our staff has gathered property data onto a computer
field sheet or the Telxon unit which, in turn, was entered and calculated by
the computer system. Adjustment have been made in land values, depending on
the area of the city.
Those areas of the city that equal 25% of all existing properties have been
physically reviewed during 1989 and represent over 4,200 parcels, excluding
1,561 building permits. This is commonly referred to as the "quartile". In
the areas of reinspection, new items that previously were not on our records
were added, or where applicable, deleted. This year, again, a preliminary
sales study was analyzed, prior to placing a final value on each property
inspected.
2-
nnROD=CN TO THE 1990 ASSESSMENT (cont.)
In accordance with the results of this sales study, certain areas of the city,
certain styles of houses and certain sizes of houses were adjusted in value,
either lower or higher than the original value, to more properly reflect
actual market values.
Ccrm-ercial and industrial, properties were increased approximately 5% in
valuation. These areas represent over 1000 parcels. There were 60
commercial/industrial/apartment properties physically inspected this year.
The value we place on property is accomplished only after we have conducted
thorough studies in the market place. Costs of replacement are checked with
builders in the area, as well as cost manuals that are available, which are
put together by experts in the field of building and appraising. Sales of
property are constantly analyzed to see what is happening in the market place.
The assessor does not create value, he only measures its int)7v-ements .
Assessing property values equitably is partly science, partly judgment,
partly cone unication skills, and largely a mystery to many property owners.
Add to that the fact that property construction, financing and ownership are
more axnplex today than ever before and the task becomes more difficult.
Training cannot tell us how to find the "perfect" value of a property, but
training can consistently produce the same estimate of value for identical
property by different assessors. That, afterall, is a working definition of
equalization.
The following pages contain information that, hopefully will inform you and
make your job, as a member of the Board of Review, a more productive one.
3-
WON
Scott Hovet, CAE
Sue Mauderer, RES
Mike Carroll, CMA
Jan Olsson, CMA
Joan McCormick, CMA
Gail Bangle
ASSESSING STAFF
LIM
ASSESSOR
SENIOR APPRAISER
I
Adninstration
Appraisal Review
Tax Court Defense
Corm/Ind. Appraisal
Corputer Coordinator
Appraisal Assignment
Condominiums
Green Acres Coodinator
APPRAISER Townhouse Appraisal
Rural Appraisal
Residential Appraisal
Vacant Land
APPRAISER Residential Appraisal
Mobile Homes/Sales
113CC" Coordinator
Tax Increment Finance
APPRAISER
ASSESSMENT
TECHNICIAN
Janet Evenson/Cindy Nelson DATA PROCESSING
CLERK/TYPIST
CAE: Certified Assessment Evaluator
Highest professional designation awarded
by the International Association of Assessing Officers
CMA: Certified Minnesota Assessor
Awarded by the State Board of Assessors
4-
Residential Appraisal
Sales Ratio Studies
New Laws
Sales Ratio Studies
Abatements
Property Division
Homesteads
Appraisal Preparation
Clerk/Typist
Data Entry
1990 ASSESRENr STATISTICS
Total City Parcel Count ... 01-02-89) ........................ 17,040
Total City Parcel Count ... 01-02-90) ........................ 17,402
Parcel Count Per Appraiser 1990 Assessment. 4,350
Parcel Count Per Appraiser 1989 Assessment .................. 4,260
Assessor's Industry Standard ................................ 2,500
1990 Total Estimated Market Value ... (preliminary) ....... 2,626,877,059.
1989 Total Estimated Market Value ....................... 2,438,235,900.
1989 to 1990 Total City Valuation Growth ....................
1988 to 1989 Total City Valuation Growth ....................
1989 Total Building Permits .................................
1988 Total Building Permits .................................
1989 Metropolitan Area Average Hone Sale Price ..............
1989 Plymouth's Average Home Sale Price .....................
1990 Total Number of Hcmesteads..(Excluding 350 mid years)..
1989 Total Number of Homesteads .............................
1990 "Median" Sales Ratio (Assessment bevel) ................
1989 "Median" Sales Ratio (Assessment Level) ................
1990 Coefficient of Dispersion (Assessment Accuracy)........
1989 Coefficient of Dispersion (Assessment Accuracy)........
1989 Total Number of Sales ..................................
1988 Total Number of Sales ..................................
5-
7.74%
6.20%
1,452
1,561
90,000 (Est.)
142,500.
13,543 (Est.)
13,411
91.9%
91.5%
7.00%
7.20%
1,333
1,418
Residential 67.3%
rtcufturai 1.6%
II Other 2.79
mpt (Non—Taxable) 5.8%
Commercial/Industrial 22.6%
1990
Residential 67.3% _ $1,890,785,000.
Camlercial/Industrial 22.6% = 635,000,000.
Exert (NON TA?AELEF) 5.8% = 162, 950, 000.
All Other 2.7% = 75,856,000.
Agricultural 1.6% = 44,896,000.
TUM ESTIMATED MARKET VALUE $2,809,487,000.
All other includes: Com ons, Open Land, Seasonal -Residential, Title II
Camerical Vacant Land
LOM BOARD OF REVIEW ABTfiO=
Minnesota Statues, Section 274.01, provides that the council of each city
shall be or appoint a Board of Review.
Assessments of property are made to provide the means for the measuring of the
relative share of each taxpayer in the meeting of the costs of local
government. It is the duty of the Assessor to assess all real and personal
property except that which is exempt or taxable under some special method of
taxation. If the burden of local government is to be fairly and justly shared
among the owners of all property of value, it is necessary that all taxable
property be listed on the tax rolls and that all assessments be made
accurately.
Whenever any property that should be assessed is ornitted from the tax rolls,
an unfair burden falls upon the owners of all property that have been
assessed. If any property is undervalued in relation to the other property on
the assessment record, the owners of the other property are called upon
automatically to assume part of the tax burden that should be borne by the
undervalued property. Fairness and justice in property taxation demands both
completeness and equality in assessment.
The authority of the local board extends over the individual assessments of
real and personal property. The board does not have the power to increase or
decrease by percentage all of the assessments in the district of a given class
of property. Changes in aggregate assessments by classes are made by the
County Board of Equalization.
Although the local board has the authority to increase or reduce individual
assessments, the total of such adjustments must not reduce the aggregate
assessment made by the Assessor by more than one percent of said aggregate.
If the total of such adjustments does lower the aggregate assessment made by
the Assessor by more than one percent, none of the adjustments will be
allowed. This limitation does not apply, however, to the correction of
clerical errors or to the removal of duplicate assessments.
In reviewing the individual assessments, the board may find instances of
undervaluation. Before the board can raise the market value of property, it
must notify the owner. The law does not prescribe any particular form of
notice except that the person whose property is to be increased in assessment
must be notified of the intent of the board to make the increase. The Local
Board of Review meetings assure a property owner an opportunity to contest the
valuation that has been placed on his/her property or to contest or protest
any other matter relating to the taxability of his/her property except the
tax. The board is required to review the matter and make any corrections that
it deems just.
7-
1990 BOARD OF REVIEW
CITY OF PLYM TTH
MAY 8, 1990 - 7:00 P.M.
Statistics for phone call coverage)
AVERAGE Value Increases:
Residential = +3 -(Market adjustments & new construction.)
Commercial = +5%
Industrial = +5%
Apartments = -0-
1989 number total Building Permits (Residential New and Remodel) 1452
Approximately 1300 houses sold in Plymouth last year.
1990 Mid -Year Homesteads show as Non -Homestead on value notice.
Notice is effective as of January 2, 1990
Mid -Year Hcrostead is effective June 1, 1990.
Must own/occupy on or prior to June 1, 1990 to qualify for Mid -Year
Homestead but receive full monetary credit.
Look up Homesteads in "Homestead Returned" computer screen.
Scot t: Commercial -Industrial -Apartments - Major problems.
NEW CONSTRUCTION AREAS OF OQNCENPRATION
and phone call activity by appraiser)
Lake Camelot
Silverthorne
Oxbow Ridge
Amhurst
Tyrell
W. Med. Lk Terr.
Gonyeas
Kingsview Hgts.
Weaver
Elmhurst
Tammmy Middlemist
Kings North
Fernbrook Woods
Oakdale West
Cates
Troy Ridge
Y 1 u• 1 1: I:
Heritage Est.
Westwood Ridge
Rox Run
Boulder Ridge
Hadley Woods
Heritage Ridge
Swan Lake
Faber Place
Rappaport
Mission Trails
Heritage West
Steeplechase
10
3 ; M' u1 M;j
Parkers Lake
Quail Ridge
Deerwood Glen
Wild Wings
Rolling Hills
Woodlands
Nathan Trails
Glen Echo Ponds
Harbor Place
St. Mary's
Woodpointe
Sunset Valley
Skyline Hills
Deerwood Trail
JAN OL5SON
Meadows of
Bass Lake
Oakwood Shores
Windridge at
Bass Lake
Zachary Hills
Bass Lake Est.
Sagammore
Lake Park Hgts.
Bass Lake Woods
Medicine Ridge
Tepley
Shiloh Pines
Grabowski
Pine Ridge at
Bass Lake
Carlson Ctr. 5th
Larch Heights
Lagoon
Heritage Woods
Harrison Hills
Bass Lake Hgts.
Ridgecrest
1990 ASSESSMENT
AREAS WITH PAGE CHANGES TO VALUE
Percentage 1990 Ratio
Chanae 1 -Year Study
CODMMV-IUM,S
Plymouth Creek
Shenandoah
Sagamore I, II & III
Trenton Place II
10% to Building 945
10% to Building 845
05% to Building 976
10% to Building 1.06
LAITLMRE
Lakeshore properties are analyzed separately. The various increases by lake
are demonstrated on Page 13.
GREEN ACRES (Agricultural)
Taxable" land values remained unchanged on a county -wide basis to reflect
leveling market values in the state's farm economy. 0% changed.
GOLF COURSES (Open Space/Recreation)
Land values increased +5% on a countywide basis reflective of current values
of golf course properties.
COMMERCIAL/INDUSTRIAL. APAP
ComTerc ial /Industrial values increased approximately 5% to reflect current
market conditions. Apartment values remained unchanged.
RESIDENTIAL
Most City Neighborhoods +3%
1990 RATIO STUDIES
TERMIIMOGY
Sales Ratio: (Assessment level)
The ratio derived by dividing a property's sale price into the Assessor's
estimated market value.
Sales Ratio Analysis:
Study of the relationship between the Assessor's values, sales prices and the
deviations resulting from differences between the two. The purpose of such
an analysis is to determine the efficiency, equity, quality and fairness of
assessing activities of a particular neighborhood or jurisdiction.
Coefficient of Dispersion: (Assessment Accuracy)
In statistics, the measure of absolute dispersion to an appropriate average.
A measure of relative dispersion. Scu etimes referred to as an "index of
assessment inequality". Under 10% is in the excellent range.
Price Related Differential: (Assessment Difference)
A statistic used to measure the assessment differences that may exist between
higher priced properties vs lower priced properties. 100 points is ideal.
Within 10 points of 100 is considered excellent.
The following page discusses the methodology and our 1990 Equalization Sales
Ratio Study. We are fortunate in Plymouth to have a very active market with
numerous sales to be able to measure our assessment accurately.
10-
Equalizing is done in today's procedures through ratio studies. These studies
compare the Assessor's value with that same property's actual sale price.
This comparison gives us ratio indicators that are recognized by the county
and the State Ccomissioner of Revenues. The ratio indicators must reach
acceptable levels or they will trigger corrective action for general across-
the-board adjustments by the County Assessor or the Ccmmissioner of Revenue.
These general corrections are essentially a "shotgun blast" type correction
that affect the adequate and inadequate values alike and, although they
correct equalization across jurisdiction lines, they do just the opposite
within a jurisdiction by increasing inequity. In Plymouth, this type of
correction was done to Ca mercial/Industrial properties for the 1988
assessment. (+5% to building value.) Fortunately it has never been done to
residential properties.
The 1990 spring sales study recently ccinpleted by our staff and Hennepin
County places our overall median ratio at 91.9%. Hennepin County's median
ratio is 95.3% which puts Plymouth below the average and dictates that
jurisdictions at or above the median carry a slightly greater share of the
load. We want to be the leader in most other areas, however, in equalization
ratio studies we certainly don't want to be at or near the top.
The Commissioner of Revenue and the Hennepin County Assessor have mandated
that any jurisdiction falling below a 90.0% plateau will be forced into
corrective action, and then everyone suffers. For the 1990 assessment,
Plymouth is the 2nd lowest of all the major cities. (See next page for
overall county statistics.)
Our coefficient of dispersion in this year's study is 7.0% and is one of the
lowest in Hennepin County for a jurisdiction of our size. (Anything under 10
is considered excellent.) This is a direct result of our ccmputerization of
the appraisal process and demonstrates our ability to administer fair and
equalized valuations at both ends of the valve spectrum.
Our price related differential during 1989 has fluctuated between 97 and
102. This also shows our ability to treat higher priced homes as equally as
the lower priced homes. It is currently at 101. (100 is considered perfect.)
11-
MEMO
CITY OF PLYMOUTH
3400 PLYMOUTH BOULEVARD, PLYbIJLTI'f-I, MIPIIESOTA 55447
DATE: April 26, 1990
TO: Scott Hovet, City Assessor
FROM: Gail Bangle, Assessment Technician
SUBJECT: 1989 YEAR END SALES ANALYSIS EXISTING HOMES
OVERALL SALES RATIO
1990 Estimated Market Values were used on all sales)
TYLE # OF SALES MEAN RATIO
Ramblers 151 920
Splits 192 915 .92
Two Stories 170 925
Perma Lease 12 955
Condcminiums 100 898
Townhomes 147 905
TOTAL 1
Total Homes Sold - 1333
Average Price $142,500
cc: Sue Mauderer, Senior Appraiser
Mike Carroll, Appraiser
Joan McCormick, Appraiser
Jan Olsson, Appraiser
12-
1990 RESIDENrLAL LAYESHORE SALES STUDY
1988 & 1989 SALES)
Number of Lake 2 Years Preliminary Average Increase to Average Total
Parcels Names of Sales Ratio Lot Value Land Value Sale Price
133 Bass 10 867 63,700 25% 298,000
37 Gleason 1 639 28,000 0- 240,000
48 Hadley 4 967 45,300 0- 232,500
3 Lost 2 960 40,300 0- 189,900
169 Medicine 7 855 61,000 15% 196,400
39 Mooney 3 824 91,200 30% 211,700
49 Parkers 0- N/A 29,000 0- 0-
8 Pike 0- N/A 50,000 0- 0-
11 Pcmerleau -0- N/A 80,000 0- 0-
61 Schmidt 9 839 69,100 35% 228,400
568 850 (Before Increases)
Hennepin County sales study of all residential
lakeshore sales in Plymouth for 1990 assessment:
Total Sales Mean Ratio
11 903 After Increases)
Total Market Value increases range from $3,000 to $46,800, or 6% to 15%.
Average increases were approximately $20,000 or 10%.
SMM/gk
04-24-90
13-
PREVIOUS BOARD OF REVIEW PLAINTIFFS
The following are three hon eowners that have subsequently sold their
properties since their appearance at either the 1987, 1988, or 1989 Board of
Review:
1) JACK AMID CYNIIUA ST=
4590 Magnolia Lane North
11-118-22-33-0029
1987 Estimated Market Value - $163,200
Local Board of Review Decision - Sustained
Sold 10-02-89 - $190,000
2 ) MARTINA ESCII2UURG
4105 Minnesota Lane North
16-118-22-13-0073
1989 Estimated Market Value - $173,200
Local Board of Review Decision - $166,300
Sold 06-08-89 - $187,500
3)
14925 31st Avenue Porth
21-118-22-13-0017
1987 Estimated Market Value - $79,300
Local Board of Review Decision - $75,800
Sold 12-88 - $92,000
14-
PRINS 1990 RESIDENTIAL RATIO STUDY 3/9190
COD
MUNICIPALITY SALES MEDIAN MEAN COD
BLOOMINGTON 870 92.51 92.92 6.2
BROOKLYN CENTER 275 93.11 94.41 6.1
BROOKLYN PARK 501 92.7% 93.41 6.0
CHAMPLIN 185 92.31 92.32 6.5
CORCORAN 34 93.8% 93.21 5.0
CRYSTAL 318 93.32 93.9% 6.0
DAYTON 33 95.21 93.21 7.6
DEEPHAVEN 58 93.42 91.91 6.7
EDEN PRAIRIE 418 93 i 93.0% 5.8
EDINA 586 91.8% 91.41 9.0
EXCELSIOR 11 95.0% 93.8% 5.1
GOLDEN VALLEY 222 92.61 93.31 7.0
GREENFIELD 12 91.21 90.81 6.1
GREENWOOD 10 94.31 93.31 3.2
HANOVER 2 91.51 91.5% 1.5
HASSAN 7 92.9% 92.01 3.0
HOPKINS 104 97.01 96.41 6.3
INDEPENDENCE 23 91.4% 94.01 5.0
LONG LAKE 24 91.91 90.31 7.2
LORETTO 4 92.61 92.51 6.7
MAPLE GROVE 393 92.01 92.41 5.9
MAPLE PLAIN 25 92.91 92.8% 6.0
MEDICINE LAKE 6 91.41 95.1% 10.4
MUNICIPALITY SALES MEDIAN MEAN COD
MEDINA 25 92.41 92.11 5.8
MINNEAPOLIS 3921 s` yl''$ L. -r-
MINNETONKA 487 91.71 91.82 7.3
MINNETOW BEACH 9 92.61 91.01 4.6
MINNETRISTA 37 94.51 93.11 8.4
MOUND 164 93.8% 94.1% 7.1
NEN HOPE 190 91.91 92.71 5.5
ORONO 105 92.32 92.52 10.3
OSSEO 16 96.0% 95.71 7.6
PLYMOUTH 565 91.91 92.0% 7
RICHFIELD 395 92.51 93.3% 6.1
ROBBINSDALE 223 92.9% 93.61 6.4
ROCKFORD 1 89.01 89.01 0.0
ROGERS 7 95.41 93.0% 8.8
ST ANTHONY 38 93.41 93.91 4.7
ST BONIFACIUS 13 94.41 94.4% 6.3
ST LOUIS PARK 575 93.81 94.71 8.1
SHOREWOOD 72 91.52 69.61 8.6
SPRING PARK 13 92.41 93.41 8.1
TONKA BAY 15 94.51 95.11 5.6
WAYZATA 51 96.4% 95.42 5.2
WOODLAND 11 95.51 93.41 5.6
HENNEPIN COUNTY) 7.133 95.31 95.21 6.4
COUNTY FIGURES (EXCEPT SALES) ARE MUNIC AVERAGES
HENNEPIN COUNTY
REAL ESTATE
1990 VALUATION NOTICE
CITY ASSESSOR
3400 PLYMOUTH BLVD
PLYMOUTH MN 55447
JOHN JAMES GRANT
3605 VINEWOOD LA N
PLYMOUTH MN 55441
1990 CLASSIFICATION
RESIDENTIAL NONHOMESTEAD
1990 ESTIMATED MARKET VALUE
CITY OF PLYMOUTH
PROPERTY ID NO
15-118-22 43 0021
229,200
THE VALUATION OF YOUR PROPERTY IS BASED ON REPORTED AND RECORDED MARKET
DATA COLLECTED OVER THE PAST YEAR. THE MARKET DATA USED FOR YOUR
VALUATION IS FROM PROPERTIES SIMILAR TO YOURS. THE CLASSIFICATION OF
YOUR PROPERTY IS CONTROLLED BY STATE LAW. IF YOU HAVE INFORMATION THAT
INDICATES YOUR VALUATION OR CLASSIFICATION IS INCORRECT YOU MAY CALL
550-5020 WITHIN THE NEXT 5 BUSINESS DAYS. YOU CAN THEN DISCUSS THE
INFORMATION THAT YOU HAVE COLLECTED WITH AN APPRAISER.
IF AFTER DISCUSSING YOUR INFORMATION WITH AN APPRAISER YOU FEEL YOU
STILL HAVE REASON TO APPEAL YOUR VALUATION OR CLASSIFICATION, THE
METHODS OF APPEAL ARE
THE LOCAL BOARD OF REVIEW IS SCHEDULED FOR
DATE MAY 8
TIME 7 00 PM
LOCATION PLYMOUTH CITY CENTER
THE HENNEPIN COUNTY BOARD OF EQUALIZATION WILL MEET FOR TWO WEEKS
BEGINNING JUNE 18 1990. YOU MUST HAVE APPEALED TO THE LOCAL BOARD OF
RFVTF!d T ac FlTGfBLF TO APPEAL TO THE COUNTY BOARD OF EQUALIZATION.
FOR AN APPOINTMENT TO APPEAL TO THE COUNTY BOARD YOU MAY CALL 348--')Urd
BY JUNE 11, 1990.
STATE LAW ALSO PROVIDES THAT A PROPERTY OWNER CAN APPEAL TO THE
MINNESOTA TAX COURT FOR A REVIEW OF THEIR ASSESSMENT. FOR INFORMATION
ON THE TAX COURT CONTACT THE TAX COURT OFFICE. 520 LAFAYETTE ROAD, 2ND
FLOOR, ST. PAUL, MN 55155. TELEPHONE NO. 296-2806.
16-
U
WN
w
O
L
00
O o u
O
o a
r
O
U
d
U
WN
w
O
L
00
O o u
O
1 1 U
r
O
U
o
O
NW
W
O
O =
y
Ri
MQ
w
w
C
F
cd .0
w
C
43
o
E
w
V
O
71
z
U
WN
w
O
L
00
O o u
a
U cd .0 C
71
C bQ --p y O
v N U o
a
S
u
4J 4-1
H u
V • wC: Cd
i
r
g a a 14,
u
oo y
y u
vi.44m-..!2
J4Ld.o
p o • q
4.1
O til
f
faviuM
64 v
o A o a
lu°'
Q
zC
H Or
O O
1.