2007 School

Bonnie Fosheim, CAA DRR; Karla Harkness, CAA DRR
Jason Borah, Minnehaha; Tami Braaten, Cavalier; Connie Dorzok, Yankton; Paulette Fero, Perkins; Kathy Goetsch, Davison;
Barbara Hettich, Sioux; Vicky Janish, Coddington; Jen Jordan, City of Langdon; Erik Markve, Brookings; Connie Marshall, Dewey;
Rory Mennenger, Sully; Diane Merchant, Coddington; Jane Naylor, Hughes; Donna Rhody, Hamlin; Greg Schneider, Bon Homme;
Diane Schwandt, Roulette; Marc Sundermeyer, McCook; Allan Vietmeier

I was asked to share my experience at SDAAO School this year. To be honest it was like being back in college again with cramming a lot of information in four days and taking the test on Friday.

With it being a basics course, we were exposed to the three approaches used in figuring assessed values for property, the use of the sales ratio, along with the formula’s that are used in each of the above aspects. We learned the meaning of the terminology used in the assessor’s world, how to figure legal descriptions and the things needed to run an efficient office. Having not worked first hand with some of these facets it was a very educational class. ~ Paulette Fero, Perkins
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Teaching was a great experience. We had a great mix in our class this year, three students from North Dakota, two office clerks, one Department of Agricultural employee (she only lasted 1 day, hmmmmm) and 12 new appraisers/assessors. The classroom was also set up different, Bonnie and I decided to do a U shape setting so all of the students would have direct contact with each other. There were displays (samples of siding & shingles & heating and cooling pamphlets) set up around the classroom for more hands on experience. We learn as we go so there is always room for improvement. ~ Karla Harkness, CAA, DRR

Joyce Dragseth, CAA, Brookings; John Cole, CAA, Minnehaha;
Shannon Rittberger, CSDA, CAA, Butte; Dave Potts, CAA, Pennington
Terry Augspurger, CAA, Hand; Renee Buck, CAA, Hamlin; Kirk Chaffee, CAA, Meade; Darwin Conrad, CAA, Grant;
Shawna Constant, CAA, Codington; Rhea Crane, CAA, Meade; Gary Denke, CSDA, CAA, Bon Homme; Brenda Duncan, CAA, Moody;
Shirley Ebsen, CAA, Lake; Rownea Gerbracht, CAA, Perkins; Kay Hageman, CAA, Miner; Terri Halls, CAA, Fall River;
Barbara Hansen, Kingsbury; Linda Hirchert, CAA, Union; Susan Hoffman, CAA, McPherson; Garet Hunt, CAA, Meade;
Renee Jans, CAA, Turner; Michael Kenyon, DRR; Douglas Koch, Buffalo; Brandy Meier, CAA, Dewey; Cheryl Potts, CAA, Pennington;
Leonard Rasmussen, CAA, Clay; Richard Rieck, CAA, Pennington;Rita Steele, CAA, Tripp; Carrie Stephenson, CAA, Hyde;
Dan Sudrla, CAA, Davison; Leah Vissia, CAA, Aurora; Curt Westby, CAA, Pennington; Don Wiedemer, CAA Stanley
Roberta Zimmerman, CAA, Yankton

The 2007 Valuing Agricultural Properties Class was well attended with 28 intelligent equalization office people taking part. We had 420 years of experience in the room for 5 days. Monday through Thursday saw us with different instructors each day – teaching different areas of agricultural valuation practices. Monday, Joyce Dragseth instructed on the basics of appraisal work, definitions, principles of value, legal descriptions, cadastral mapping, GIS and websites. David Wiest also visited the classroom and spoke on South Dakota Statutes, how to find them on the internet, legal court cases and advised on how to find more information on specific cases. Tuesday, David Potts worked on the use of soil survey books, calculating a Table One, adjustments, reading topographical and cadastral maps. Shannon Rittberger instructed Wednesday on ag building valuations, area calculations, depreciation methods, market studies, obsolescence analysis and the income approach. On Thursday, John Cole instructed on ag land valuation methods using the market approach to value, calculating building eligibility values, top dollar values, cash rents and the income approach to value.

As in any class, it is the hope of all the instructors that the students are able to leave with more knowledge than they started with on the first day. And of course we always have the test on Friday to determine if this is true!! But as the week ends – I do believe it is the instructors that usually walk away with the greater learning experience. Again, it was a pleasure to share the week with friends & peers that appreciate not only each other, but all of the knowledge and experience that we all bring to the week of school.
~ Joyce Dragseth, CAA, Brookings

Kyle Helseth, CSDA, CAA, Minnehaha; Eli Whitney, CSDA, CAA, Minnehaha
Theresa Dunn, CAA, Minnehaha; Roger Fuller, CAA, Hughes; Tim Hodson, CAA, Lawrence; Louise Hohn, CAA, Davison;
Gigi Iosty, CAA, Minnehaha; Larry Klingbile, CAA, Brookings; Dick Mareska, CAA, Pennington; Bill Marx, CAA Pennington;
Ina Peterson, CAA, Clay; Melanie Sanner, CAA, Minnehaha; Chad Skinner, CAA, Meade; Gina Strain, CAA, Mellette;
Jim Sundall, CAA, Lyman; Brad Thomas, CAA, Minnehaha; Diane Tipton, CAA, Spink; Julie Yager, CAA, Gregory

Harvey Kistler, CSDA, CAA, DRR
Tammy Anderson, CAA, Kingsbury; Rollie Anderson, CAA, Lyman; Erin Asheim, CAA, Butte; Amy Bannister, CAA, Pennington;
Rick Becker, CAA, Lake; Blake Biggerstaff, CAA, Davison; Shelly Britt, CAA, Lincoln; Michael Burgee, CSDA, CAA, Ziebach;
Don Burma, CSDA, CAA, Lincoln; Marti Cimple, CAA, Charles Mix; Heather Collins, CAA, Butte; Madonna Costello, CAA, Harding;
Tony Dewald, CAA, Hutchinson; Brian Dreiske, CAA, Corson; Sally Filipek, CAA, Spink; Kathy Fischer, CAA, Brown;
Cynthia Forgey, CAA, Potter; Jessica Goehring, CAA, Douglas; Mary Haeder, CAA, Hanson; Jackie Harrison, CAA, Lincoln;
Patricia Johnson, CAA, Roberts; Susan Jost, CAA, Jerauld; Keystone Kopp, CAA, Meade; Leo Lesher, CAA, Brown;
Chris Lilla, CAA, Brookings; Lori Mackey, CAA, Yankton; Rita Merrill, CAA, Haakon; Mark Meyer, CAA, Sanborn; Tom Nelson, CAA,Bennett; Sandra Northrup, CAA, Edmunds; Jim Norton, CAA, Codington; Michelle Pederson, CAA, Codington; Richard Raethz, CAA, Faulk;
Kari Randall, NW Energy; Darwin Reindl, CAA, Jerauld; Rae Schneider, CAA, Meade; Myra Smidt, CAA, Beadle;
Dawn Steckelberg, CAA, Union; Kathy Steinlicht, CAA, Grant; Brad Stone, CAA, Jackson; Carmen Symonds, CAA, Lawrence;
Jodi Theisen, CAA, Deuel; Sharon VanDeStroet, CAA, Lincoln; Cathy Vrbka, CAA, Todd; Edwin Westendorf, CAA, Brule;
Jeff Wilkes, CSDA, CAA, Minnehaha; Donna Zimmerman, CAA, Bon Homme

Wayne Llewellyn, CAE, City of Calgary
Matt Archer, CAA, Brookings; Todd Bailey, CAA, DRR; Larry Bakken, CAA, Minnehaha; Roger Benton, CAA, Pennington;
Scott Currence, CAA, Roberts; Korey Dosch, CAA, Minnehaha; Lori Droppers, CAA, Hutchinson; Faye Dubbelde, CAA, Turner;
Toni Hible, CAA, Deuel; Tracy Hofer, CAA, McCook; Lorah Houser-Jankord, CAA, Brown; Allison Jensen, CAA, Butte; Debbie Kahl, CAA, Walworth; Dot Kistner, CAA, Union; Debbie Lindblad, CAA, Beadle; Jill Linn, CAA, Custer; Ralph Lunn, CAA, Gregory;
Shirley Mackey, CSDA, CAA, Harding; Kimberly Markley, CAA, Spink, Rob Miller, CAA, Pennington; David Paulson, CAA, Clark;
Darlene Piekkola, CSDA, CAA, Lawrence; Dawn Puckett, CAA, Custer; Russ Ronke, CAA, Codington;
Diane Rypkema, CSDA, CAA, Minnehaha; Karen Saathoff, CAA, Moody; Scott Sandvig, CAA, Lawrence; Dari Schlotte, CAA, Day;
Rich Schuttler, CAA, Pennington; Jerald Seidel, CAA, Lake; Wendy Semmler, CAA, DRR; Colleen Skinner, CAA, DRR;
Lori Stangeland, CAA, Minnehaha; Les Struble, CAA, Custer; Pat Tschetter, CAA, Beadle; Roger Walker, CAA, Walworth;
Joel Wendell, CAA, Fall River; Mary Worlie, CAA, Brown

The opportunity to serve as an instructor at IAAO’s Mathematics for Assessors and Depreciation Analysis workshops provided an outstanding opportunity to learn. But, the most significant personal lesson that continues to amaze me is just how much we can learn from each other in the assessment profession.

High quality events like the 2007 SDAAO School brings together representation from a diverse group of jurisdictions. Because there are many differences and similarities among jurisdictions (and countries) with established property tax systems, we need tools that can help to quantify issues ranging from government funding mechanisms to property tax laws that can often raise unexpected barriers to equitable assessment.

Despite our diverse needs and differences, the open sharing of information is what really creates a heightened sense of awareness and even unity of purpose in preparing fair and equitable assessments. As I listened to the comments and concerns from various participants, I discerned a common thread—that no matter the experience level of any jurisdiction, we can all learn something from the experience of others. Having a common vocabulary on concepts like replacement/reproduction cost new and how to address depreciation issues furthers that learning.

Regardless of our individual circumstance, we can learn from each other because a jurisdiction striving to improve existing property taxation systems can look for solutions in models presented by other jurisdictions that have already tested a particular public policy or procedure. In this way, they benefit from the lessons already learned by others.

On the other hand, a jurisdiction with established systems to manage a valuation, administrative or tax collection process can benefit from the experiences of the developing jurisdictions. We need to recognize that when newcomers to property taxation tackle problems historically similar to those faced by established jurisdictions, they often invent solutions in the context of their own experiences. These solutions, and the thought processes that created them, offer established jurisdictions the opportunity to look at their own problems with a fresh perspective and find different solutions they can adapt to their own circumstances.

My experiences at the 2007 SDAAO School reinforced many previous personal experiences and really brought home the sense of just how important it is to study assessment issues from the broadest possible perspective. You learn very quickly that what you think is a universal practice is not always true. While we are fortunate in North America to have access to modern technologies, established systems, and the great learning opportunities provided by the IAAO and other organizations; we can still take home a lesson about the benefits of understanding assessment issues from many points of view. ~Wayne Llewellyn, CAE, City of Calgary