2008 Conference in Deadwood at the Deadwood Gulch Convention Center
May 20th - May 23rd


Registration

John and Rownea were diligent at the registration table getting everyone signed up for the activities and meetings to come.

.

Opening Session
 

.

Terry Weisenberg, Chairman of the Lawrence County Commissioner, welcomes the SDAAO to Deadwood, SD


Conference Sponsors and Vendors

Thank you to all our sponsors and vendors for your support and services!

.

Sarah Underhill, Account Manager, with The Schneider Corporation

.

Ryan Hartley, GIS Coordinator with First District Association of Local Governments, and Harry Redman, GIS Coordinator with Planning & Development District III

.

Michael Jolley visits about GIS Workshop

 


Informational Sessions

A time to learn how ever changing laws and technologies are affecting us in the Director of Equalization Offices, and how the laws and technologies can work for us.

Darlene introduces Jenny Sorensen, PE, GISP, of enVision Design, Inc, for a Statewide Cadastral Map Update

Jenny Sorensen has been involved with GIS since 1998, working as a Project Manager, Technical Advisor, and Analyst for clients in South Dakota and North Dakota. She has taught GIS at Oglala Lakota College, is a certified GIS Professional, and is an active member of the Black Hills Digital Mapping Association. Jenny is a licensed Professional Engineer and has extensive research experience on the chemistry of arsenic removal from drinking water. She has a BS in Biology, MS in Geological Engineering, and has completed her PhD in Geological Engineering.


Jim Millar, NRCS Soil Survey Leader, speaks on the State's Soil Survey

Jim Millar earned a BS in Agronomy at SDSU in 1986 and in 1990 earned an MS in Agronomy also at SDSU. Jim Millar has worked as a soil scientist with the Natural Resources Conservation Service since 1988. His job has involved all aspects of producing soil survey publications for the United States Department of Agriculture. He has field mapped over 400,000 acres, along with analyzing and interpreting countless numbers of soil samples throughout eastern South Dakota. Jim has worked with demonstrating the soil quality kit since 1998 to educate producers on the value of our soils resources. He has been involved in a number of on-farm demonstration projects studying the impact of soil management of different soil properties and soil productivity. Jim has worked with different GIS programs since 2001, developing a better method to distribute soil survey information.

Allison Jensen, Butte County Deputy Director of Equalization-

On Wednesday morning Jim Millar spoke to the SDAAO Association about Soil Surveys, the procedure, status of the soil survey, update procedures, new tools and problem areas within soil surveys.

The NRCS and the South Dakota Department of Revenue and Regulation have been working together since 1967.  One of the things he told us was that there will no longer be a hard copy of the soil surveys mailed out to counties.  We have two new options.  We can either have a CD sent to our offices from the NRCS office or go to the website, http://websioilsurvey.nrcs.usda.gov , which is now the main provider of the soil survey.

He also told us of the digitized Soil Survey.  He told us we may obtain access to this by going to http://soildatamart.nrcs.usda.gov .  They are continually working to update the soil survey to provide accurate maps and data to users.

Please take a moment to refresh your memory and view the power point presentation given by Jim at our conference!  Thanks Jim for taking the time to give our association an update on the Soil Survey.  We appreciate your time!


Bill Harlan, Public Relations Representative for the Sanford Underground Laboratory at Homestake in Lead, SD.

Bill Harlan started his new job as public information officer of the Sanford Underground Laboratory at Homestake on March 11. For most of the previous 28 years he was reporter in the Black Hills, including more than 20 years with the Rapid City Journal. During the past eight years Bill wrote more than 100 stories for the Journal about the Homestake lab proposal. He was interested in the lab story because he had worked for Homestake as a young underground miner. In fact, helped lay railroad tracks to Dr. Ray Davis’s Nobel prize-winning neutrino detector. That experiment was 4,850 feet underground in the mine. Now Bill is helping to re-open the mine so a new experiment be installed in that very same cavern.

Erin Asheim-Appraiser, Butte County Director of Equalization Office-

“ A hole in the ground is just a hole in the ground…but WE have the best hole around!”

Public Relations Representative Mr. Bill Harlan, for Sanford Underground Laboratory at Homestake, was very candid in his visual presentation of the Homestake Mine and upcoming Underground Laboratory that is being built.  His personality and slide show of pictures of the mine was really a highlight to the informative Conference. 

Homestake mine covers a vast 180 surface acres and is at approx 8000 feet in depth, making it the largest and most well suited for the underground laboratory which is to be fully operational by 2010.  Which will allow for a wide variety of different scientific testing including hydrology, microbiology and geology, among others.  Geology testing has already been started with a new 3-D type of Seismometer – that tests rock movement on the surface and underground. 

A water treatment plant is already in the mine. One of the main problems of having such a deep mine-pumping out the water.  Also using what is called “the Ross,” which is a hoisting unit that has been used since 1934 with as much as 5000 feet of cable, they’ve been able to expand and make the mine more adaptable to the needs of the lab. 

South Dakota has received grants to take the lab to a depth of 4850 feet so far.  In 2002, Ray Davis received a Nobel Prize for the “Observation of Solar Neutrons.”  The recognition will continue to follow in the years to come as this project advances. 

In my own internet search, I have found another website address that may help to understand more of the scientific impact that this underground laboratory will ensue.  If you get a chance, check out:  http://www.lbl.gov/nsd/homestake 

Though we are Assessors/Appraisers in our careers and can take quite a bit of grief from the community and tax payers regarding our jobs; I would rather deal with that than having to deal with finding 6 ft cockroaches in a dark mine… KIDDING!  Or to wear a shirt that says, “NERDS searching for Wimps.”


Darlene introducing Larry Janssen, Department of Economics at SDSU, and Colleen Skinner

Larry L. Janssen, professor of economics, earned his Ph.D. (1978) and Bachelor of Science (1971) degree in Agricultural Economics from the University of Nebraska, Lincoln. He received his Master of Science degree in Agricultural Economics from Oklahoma State University (1974). He joined the Economics faculty and Agricultural Experiment Station at South Dakota State University in 1978. He teaches courses in agricultural policy, agricultural finance, rural real estate appraisal, and economic development. His research focuses on agricultural land market and land use issues, agricultural finance, and conservation policy / management issues. From March thru June, 2000, he was a SDSU faculty exchange professor to Chungnam University, Taejon, South Korea.

Shannon Rittberger, Butte County Director of Equalization-

The educational session regarding HB1005 was presented by Dr. Larry Janssen from South Dakota State University

Dr. Janssen began by describing the agricultural survey response results. He stated that the eastern portion of the state returns double the number of surveys of the western portion. Some areas have so few results  that the conclusion is poorly supported.

Dr. Janssen detailed recent increases in agricultural property value across South Dakota, and valuation differences across the state. Generally, agricultural land values have increased approximately 22% within the last year across South Dakota. Average non-irrigated crop values vary from $400 per acre to $2,900 per acre from northwest to southeast.

After a review of the history of proposed ag assessment changes, Dr. Janssen described the current process for gathering the ag statistical information required for HB1005. He stated that the information gathering process began the day before his appearance at this conference. His office will supply each county with three production numbers, crop, grass, and an overall average.

Data will be collected from years 2001 to 2008 for the 2010 assessment, taxes paid in 2011. An olympic average will be calculated from these years, which eliminates the highest and lowest numbers.

In summary, Dr. Janssen presented a formula for ag land value:

                                County Ag Land Value Per Acre  =  County Ag Income Per Acre  /  Cap Rate

Questions from the audience were answered by Dr. Janssen at the end of his presentation. One question asked if hunting income would be considered, and the answer was no. Another asked if he had spoken with representatives of other states that assess agricultural property in a similar manner. His answer was a no, but he continued by stating that approximately 40 states assess agricultural property with some sort of income method. He also noted that approximately 40 states also have an income tax.


Michael Kenyon, Director of the Division of Property and Special Taxes, SD Department of Revenue and Regulation

After a 3-year tour in the Army, Michael Kenyon graduated from the University of South Dakota with a BA in criminal justice and political science in 1994.  He graduated from the University of Iowa School of Law in 1998.  He clerked for a trial judge in Minnesota, before taking a position as a staff attorney for the South Dakota Department of Revenue in 1999.  In 2003, he accepted his current position as Director of the Division of Property and Special Taxes.  In addition to property taxes, he regulates the alcohol and tobacco industries, and collects alcohol, tobacco, and other taxes totaling over $142 million in FY 07.

Janelle Goddard, CAA, Perkins County Deputy Director of Equalization-

Michael Kenyon attempted to answer all the other questions the assessor's had about how HB 1005 would be implemented. Unfortunately, the law will change how we as assessor's will need to think. We have always known that market was our guide, according to state law, to finding the ag land values each year in our sales analysis. Now we must get that out of our heads and absorb a different way of thinking and hope the productivity implementation for 2010 goes smooth.


Donald Boehm, Basin Electric Power Cooperative in Bismarck, ND.

Donald J. Boehm is the supervisor of multistate tax for Basin Electric Power Cooperative headquartered in Bismarck North Dakota. He is responsible for all state and local taxation other than income and payroll for Basin Electric and its subsidiaries. Multistate tax responsibilities include planning, litigation and reporting, as well as legislative and regulatory activity for all jurisdictions in the operating territory of Basin Electric within the United States and Canada. He holds a B.S. in accounting from the University of Mary in Bismarck, North Dakota. He is a past president of the Western States Association of Tax Representatives (WSATR). He is an associate member of the International Association of Assessing Officers (IAAO) and a member of the Institute for Professionals in Taxation (IPT). He also served as a member of the Planning Committee for the Wichita State University Workshop on “Appraisal: Communications, Energy and Transportation Properties for Ad Valorem Taxation” from 1993-1999 and 2002-present.

Rownea Gerbracht, Perkins County Director of Equalization-

Donald Boehm started out with some discussion on “Global Warming”.  He wanted to be sure that we need to do our own research, then make our own decisions, before we jump to any pre-determined conclusions. 

What I found interesting is that we, as Americans used 4,000,000,000 mwh in 2007.  WOW!  That was an eye-opener for  me.  In South Dakota, it costs 8 cents/kwh of energy produced from coal.  He gave us an interesting breakdown of those costs…most of which is the cost of the coal.

Wind turbine was the solution that they came up with to cut energy costs.  But, interestingly enough, it is not as reliable as coal.  It only produces intermittent power.  Of course this is because the wind does not blow all the time….are we sure he is talking about South Dakota?  Anyway, the wind power has peaks and valleys, you have to have an alternate power source. 

We did find that the “Siting” of the wind turbines is critical.  There must be a 2-year study of wind speeds before they will even consider you for a siting.  This is because output of power only begins with 8 mph of wind speed, with a maximum output at 20 mph of wind speed.  An interesting fact:  At 56 mph wind speed, the turbines shut down to avoid damage to the turbines.  Also, with every 15% increase in wind speed you will have a 50% increase in power output.  Click here for more information on how wind power works.

Is this the future of producing energy in the Dakotas?  North Dakota is slated to start constructing it’s turbines in the fall of 2009, South Dakota is just a little behind, starting construction in the spring of 2010.

 


Darlene and Sherry Bren, Executive Director of the Certification Appraiser Program within the SD Department of Revenue and Regulation

Sherry is the Director of the Appraiser Certification Program.  The mission of the Appraiser Certification Program is to certify, license and register real estate appraisers to perform real estate appraisals in the state of South Dakota pursuant to Title XI of the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA). 
 
The purpose of the Appraiser Certification Program is to examine candidates, issue certificates, investigate and administer disciplinary actions to persons in violation of the rules, statutes and uniform standards, and approve qualifying and continuing education courses.
 
If anyone has questions with regard to appraiser certification or licensing, please have them contact Sherry or go to the Appraiser Certification Home Page.


Department of Revenue & Regulation Updates

Colleen Skinner gave us updates on the following Legislative and Water Development District Boundaries

HB 1245-This is a change in Water Development District Boundaries. This change is effective January 1, 2009 for taxes payable 2010. Click here for the new map. And here for the old map. 

HB 1005-The "Spink Example" is an example of how to try to show your taxpayers what "MIGHT" happen to their taxes based on the valuation increases. It is IMPORTANT that you work with your county auditor and together you try to answer your taxpayers questions. It does not show what the exact taxes will do, but does give an example. Click here for the Spink Co example. In the Spink County case, Ag values were increased 40%, but by the last page of the example you can see that the taxes on a property will not increase 40%. (only goes up a little over 20%)

 Any questions on any of this, let Colleen know.


.

Conference attendees coming back in after break.


Historic Restoration Tour

Janelle Goddard, CAA, Perkins County Deputy Director of Equalization-

The tour this year was a little different. The Trolleys took us downtown to tour some of the restored buildings in Deadwood, SD. My first stop was the Franklin Hotel. One of the owners was on hand to give us a guided tour. He showed us some of what was still original, like the fireplace, sitting area, and staircase. He also showed us some of what was changed or walls taken out to create more open spaces. The bar is the original bar from back in the olden days. The upstairs rooms have been restored and we got to take a peek in a few. Have a look!

.

One of the Franklin's owners was on hand to give us a tour and give us a little history and what changes have and have not been made.

 

Next up on the tour was Hickok's.

.

Gorgeous lobby

 

The Adams Museum had many artifacts and information from all walks of life in the Deadwood area. From characters like Wild Bill to Calamity Jane, prostitutes to churches, Chinatown to railroads, the first miners in the Black Hills to the mountain lion that was put down in a city park in more recent years. My favorite display was of excerpts from the newspapers back in the day that had a write up of a woman who was impersonating a man to follow her husband to see where he went when he wasn't at home, and a warning to the young ladies of the day to be careful while wearing false bangs that they didn't appear as one lady did in church, having caused her false hair to be disarrayed while the sermon was in session.

.

A little information on Adams Museum

 

The Martin & Mason Hotel is a beautifully restored building with gorgeous rooms filled with antique furniture, a ball room and wonderful views of the surrounding Hills. Click here for more information on the hotel's restoration.

.

The 1898 Olympic Ballroom at the Martin & Mason Hotel in Deadwood, SD.

The Hotel served us a delightfull tea in the Ballroom.

Take a look at their web-site.  It is amazing what they have done with this historical building.


Special Guest

Steve Miner, NCRAAO President-Steve is a city assessor


Banquet

Guy Griscom is President of the International Association of Assessing Officers, and has been an active member since 1970, attending his first conference in Houston, Texas in 1972. Since that time he has served IAAO in a number of capacities including time on the Executive Board, and as Chair of the Committee that located and orchestrated the purchase of our world headquarters in Kansas City, Missouri.

When he isn’t busy with his volunteer job with IAAO, President Griscom serves as the Assistant Chief Appraiser of the Harris County Appraisal District, Houston, Texas. In that capacity, he directs the appraisal department for the nation's third largest property tax agency. The district's 527 employees serve nearly 400 separate jurisdictions and appraise 1.7 million real and personal property accounts.

Mr. Griscom's public service career spans more than four decades and includes key positions in local government. Mr. Griscom joined Harris County Appraisal District's management team in 1987 as Director of Appraisal Operations. He became Assistant Chief Appraiser in 1993.

Mr. Griscom is a registered professional appraiser in the State of Texas and a Certified Tax Administrator. He holds senior instructor certification from the Texas Board of Tax Professional Examiners (BTPE), the International Association of Assessing Officers (IAAO) and The Appraisal Foundation (TAF). He earned a Certified Assessment Evaluator (CAE) designation from the International Association of Assessing Officers in 1994. He is a Past-President of the Texas Association of Assessing Officers. He is a Past-Chairman of the Texas Institute of Certified Tax Administrators.

Mr. Griscom has written numerous articles on tax administration and appraisal and has co-authored several textbooks dealing with various aspects of property tax administration and mass appraisal. The SDAAO was honored by Guy Griscom's attendance of our conference.

 

 

Certified Appraiser Assessor (CAA) Pin Recipients

Left to right:  Donna Rhody-Hamlin Co.; Tim Hodson-Lawrence Co.; Allan Vietmeier-Brown Co.; Kathy Goetsch-Davison Co.; Victoria Janish-Codington Co.; Connie Dorzok-Yankton Co.; Greg Schneider-Bon Homme Co.; Erik Markve-Brookings Co

 

Welcome and Congratulations to all these hard working people! They put in a tough year to receive this CAA designation.

 

Brenda Duncan recognizing Joel Wendell for all his time and work on the education committee, especially his personal time spent on becoming a certified USPAP instructor.

Great job, Joel!

 

.

Russ presents Darlene with a gift! Darlene has done a great job this year as the President.

 

 

Gordy Pratt was there to entertain us, and entertain us he did! His song "Rogaine" was a hit with the wish-I-had-hair-crowd, and "So Nice & Quiet" makes you long for the peace and quiet that comes with an empty nest. Or not!

 

Mardi Gras in May was our Banquet Theme!

.
.

 


Breakfast, Lunch & Coffee Breaks!

 A special thank you to Tyler Technology, Banner Associates and Marshall & Swift for sponsoring the Coffee Breaks!

.
.

 

 

For lunches, we were on our own to try out any of the many delightful cafes, bistros and restaurants.

.

Allison, Scott, Erin, Harv, Steve & Laura

 

Door prizes!

.

Lots of doorprizes! Gene recieved a gift from District 7.

 

Trolley Rides!

.

Connie & Lori

 

Golf

.

Dick with the traveling Golf Winners Plaque. Last year conference was in Aberdeen right after a terrific storm and the golf course was under water, so no tournament. The first tournament winners could not be put on the plaque until this year.



SDAAO Web-site hosted by

Website Contacts: Allison @ allison@buttesd.org, 605-892-3950 or
Rownea @ rownea@perkinscounty.org or Janelle @ janelle@perkinscounty.org 605-244-5623
 

©Copyright 2007 SDAAO. No use of images on this site may be used without written permission.