The Assessor's Conference Board Liaison Committee met Wednesday, February 9, 2006, in the Assessor's office. Present were Doug Klahn, Treynor School Board; James Braden, Macedonia Mayor; and, Lynn Leaders, Board of Supervisors.
The Assessor reviewed the status of a recent interpretation of proper use of the levy authority known as the Special Appraiser's Fund. A debate about what constitutes proper usage of the Special Appraiser's Fund was begun approximately one year ago in Shelby County. The basic thinking promulgated at that time was that the Special Appraiser's Fund could not be utilized to pay appraisers on the assessor's staff. The interpretation would have caused severe disruption in the ability to fund large numbers of the assessors' offices in Iowa. The whole issue has been put to rest with a letter of "legal advice" written by Christie J. Scase of the Attorney General's Office, to Andy E. Nielsen, the Deputy Auditor of State, dated January 4, 2006. The way we, in Pottawattamie County, have utilized the Special Appraiser's Fund in the past is perfectly acceptable. It should be noted that one of our new lawyers, John Rasmussen, was instrumental in the resolution of numerous conflicting opinions.
The assessor reviewed the status of court cases pending against the office. One case that carried over from last year (Clatterbuck Motel near the Mac Center) was settled, three new legal questions have been filed. A hearing was held on our motion to dismiss Perkins lawsuit in August of 2005. We are still awaiting the Judge's decision on the motion. Deerfield Apartments Maudamus action to compel the auditor and assessor to convert their apartments into condos was ruled against by the District Court. They have appealed to the Supreme Court and we are waiting for a hearing date before the Supreme Court. Bent Tree Golf Course has filed a potentially long and expensive claim that they are being inequitably assessed. We have traded requests for production of documents up to this point.
We reviewed the new law passed in last year's legislature which created a new tribunal for hearing property tax disagreements within the Department of Revenue. The new system provides a second way to protest the decision of the local Board of Review. It essentially creates a higher level Board of Review as an alternative to filing suit in District Court.
Also, reviewed were the aggregate value changes from 2004 to 2005.
Budget discussion focused on the proposed budget that asks for a 4.42% overall increase in spending and a reduced levy of .01426 or 3.8%. Component items discussed were the total pay package spending increase of 3.41%, and the lack of budgeting for an outside appraiser who is no longer used as staff. Deputy Mary Pat Mitchell presented documentation in support of the need for assessor and deputies' pay increase and will make another presentation to the full conference board. The Liaison Board members were asked if it was necessary to prepare different budget numbers for presentation to the full Conference Board, and none were requested.
Mary Pat presented the requested change that would add family insurance premiums to the early retirement system already in effect for a single plan insurance. Some small language changes are also suggested by the judicial branch of state government, due to necessary clarity for the IRS. Mary Pat will make another presentation to the full Conference Board.
The committee decided to put the Conference Board membership documents package on the internet to afford easy access and to be kind to trees. The committee agreed to call a full Conference Board meeting for Wednesday, February 22, 2006 at 6:00 p.m.; with the Public and Final Conference Board meeting to be held Wednesday, March 8, 2006 at 6:00 p.m. All meetings to be held in the Board of Supervisors hearing room of the Pottawattamie County Courthouse.
Mr. James Braden - Mayors
Mr. Lynn Leaders - Supervisors
Mr. Doug Klahn - Schools
Minutes prepared by Assessor Steve Palm