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2007 Assessor's School
Thanks to our Wonderful Instructors
Looks like they had a wonderful dinner!
Basics Course
Bonnie and Karla cracking the whip! The Basics class hard at work! Smile pretty for the camera! Working hard on their problems!
Bonnie and Karla cracking the whip!
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
Ag Course
John, Dave, Joyce and Shannon Look at those eager faces! John and Shannon answering questions.
John, Dave, Joyce and Shannon
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
Residential Course
Eli checking the hall to make sure all the students are in their place This class looks ready to learn!
Eli checking the hall to make sure all the students are in their place
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
IAAO 101
Harvey teaching his class! Harvey getting ready to give the class another problem! Helping each other with a problem. Those girls love a camera!
Harvey teaching his class!
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
I took the IAAO 101
class this year and was very glad I did. It was a very educational class.
We learned some new information to help us maintain equality in our
assessments of property. We were also able to go over many things that we
deal with everyday in our jobs.
Our Instructor, Harvey Kistler, was very informative and candid. We all
enjoyed his examples, thoughts and experiences that he shared with us. I
would recommend this class to everyone. It's an educational investment with
a lot of insight to help perform your job at a higher level. ~ Erin Asheim,
CAA, Butte
IAAO 150/155
Wayne giving the class a depreciation problem. Wayne helping Shirley with a problem. Dot is thinking "Where did Darlene go?" Working a problem on our new calculators!
Wayne giving the class a depreciation problem.
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
A lesson in how much we can learn each from other …..
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
Break Time
What a wonderful fruit basket! Bill Marx and Richard Mareska enjoying the break table! Joel Wendell, Lorah Houser-Jankord, Matt Archer and Kim Markley taking a break from IAAO 150/155 problems! Allison Jensen and Brandy Meier, who is taking this picture? Scott Currence, Jim Norton and Rownea Gerbracht taking a look at a map of South Dakota. Diane Tipton, Brad Thomas and Louise Hohn trying to escape the camera! Got ya this time! Terri Halls, Diane Tipton, Brad Thomas and Louise Hohn! Carrie Stephenson, Kay Hageman and Leah Vissia discussing class. Allison Jensen and Scott Currence in IAAO 150/155 getting a problem right!
What a wonderful fruit basket!
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