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 Francis Toscana, Mayor of th City of Deadwood, welcomes us with a brief history of the modern conveniences available early on in Deadwood's history. Dorothy Rosby, Rapid City, presents:
"Beat Stress or Die Trying" Dorothy Rosby, Rapid City, Humorus Column Writer
Rownea Gerbracht - Director, Perkins County Equaliztion office.
Dorothy Rosby writes a humor column that runs bimonthly in the Rapid City Journal as well as in newspapers in eleven other states. She has won both humorous writing and speaking contests, including the Toastmasters Regional Humorous Speaking contest. She is the Community Relations Director at Black Hills Workshop and Training Center.
Dorothy spoke to all of us on the nature of stress, in a light-hearted way. She talked about how to deal with all the things that we have to do and funny ways to cut corners to save time (Like not feeding your family...try that one). She also talked about how to deal with difficult people. Some of the "difficult people" she referred to would be dog-owners....and the famous saying "Don't worry, they don't bite". Is this true Tony??? The dogs don't really bite, or do they?
Some of Dorothy's practical advice:
The reason negative people are negative is because they feel inadequate or vulnerable. Don't keep pushing them, try to compromise. Find common ground, or maybe try to appraoch them at a better time.
If all else fails, and all the people around us seem to be "difficult people".....maybe we are the difficult ones??? NAH!
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 Chris Lilla, Deputy Director of Brookings County, won the power tools given away by Vanguard Appraisals Inc. Heather Waite and April Schweitzer of Terra Scan Inc Mel Obbink, GIS Account Manager of The Sidwell Company Michael Jolley, Director of Business Development for GIS Workshop
Chris is standing with Robert Kocer, President, Brad Miller, Vice President-CIO, and Dean Wixo, CAMA Specialist, of Vanguard Appraisals Inc.
Sarah Underhill, Account Manager, with The Schneider Corporation
Steven Rames, PE, LS, and Jim Hagedorn, GIS Specialist, with Banner Consulting Engineers and Architects
Mary and Joyce visit with Sarah about GIS surveying
Ryan Hartley, GIS Coordinator with First District Association of Local Governments, and Harry Redman, GIS Coordinator with Planning & Development District III
Rick Becker of Lake County and Bonnie Fosheim with the SD Department of Revenue and Regulation win the gifts brought to conference by Geoff Oliver, Great Plains Regional Appraiser of the US Department of the Interior, Office of Appraisal Services
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 Jessica Goehring, Director of Douglas County, won the gift basket brought by Mel Obbink of The Sidwell Company
Ryan and Harry visit with Shirley about GIS Jim visits with Chris while Steve also fields questions.
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. Conference attendees coming back in after break.
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. Madonna comes down the staircase of the Franklin. This staircase is the original. The ceilings are just gorgeous. In the Emerald Room, we were able to see the attention to detail and care that was put in the buildings decorations and furnishings. Some carvings were different on each side of the cabinet here. Just ask Mike what details he noticed. Rooms were named after famous persons.
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.
A lovely place to sit and relax.
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
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. This room has the claw footed tub in the bedroom. The Hotel served a delightful tea for us.
The Hotel served us a delightfull tea in the Ballroom.
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. Thank you so much for a very enjoyable conference this year! Darlene and her crew did a terrific job!
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!
Who are these masked ladies? Beautiful decorations! Darlene's crew did a great job!
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 Joyce, Kim, Mary, Joel, Terri & Sally Dot, Lilly, Jessica, Mary & Leah Allison, Janelle, Rownea, Connie, Erin, Laura & Brandy Some of us went to the Midnight Star Casino, which houses a restaurant called Jakes.
Allison, Scott, Erin, Harv, Steve & Laura
Door prizes!
Lots of doorprizes! Gene recieved a gift from District 7. Darlene drawing names for more doorprizes. Hopefully, its not Jessica's & Joel's name AGAIN! Doorprizes were donated by the Districts, vendors, motels and casinos. Many Thanks!
Lots of doorprizes! Gene recieved a gift from District 7.
Trolley Rides!
Golf
Brenda Duncan, Bobbi Zimmerman, Sarah Underhill & Dean Wixo won the Golf Award! Enjoying the sun, scenery and golfing
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.
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.
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