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BOARD OF EQUALIZATION MEETING January 2, 2020 I.

BOARD OF EQUALIZATION MEETING
January 2, 2020

I. CALL TO ORDER
President Scott Decker called the meeting to order at 3:00 PM.

II. ROLL CALL
Present were: President Scott Decker, Commissioners Carson Steiner, Nicole Wolla, Jason Fridrich and Sarah Trustem.
Absent: None

1. ORDER OF BUSINESS
MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To approve the Abatement Hearing Order of Business but to move Abatement Hearing Riley Kuntz to the beginning of the hearing instead of the end due to small child.

DISPOSITION: Motion carried unanimously.

2. ABATEMENT HEARING
2017 Abatements
City Assessor Joe Hirschfeld had provided the Commission with binders of information prior to today which is the same information as is available today for the hearing. This information includes material that was provided to the Assessor by the applicants. City Assessor Joe Hirschfeld's recommendation is to deny all the requests except for one property. Assessor Hirschfeld provides much information on the properties that were reviewed by District Court Judge Herauf on the Falcon/Mallard Properties and explains how North Dakota Law plays into the entire process. Assessor Hirschfeld states there are three approaches to value which includes the cost approach, income approach and market approach. Assessor Hirschfeld did explain the Income Approach to Value (VIR) which is Value, Income and Rate to determine a valuation. He does explain the value and cap rate and how it is used.

A. Riley Kuntz Property - 238 5th Avenue West
City Assessor Joe Hirschfeld presents the abatement for 238 5th Avenue West. Mr. Hirschfeld states that the property was purchased by Michelle and Riley Kuntz in August, 2018 for $200,000. The assessed true and full value for this property was $234,200. Assessor Hirschfeld states $200,000 is the value they are requesting on the abatement. He states in April, 2019 the Assessor inspected the home and noticed some changes had been made to the home, therefore, a correction was made which reduced the value to $215,800. He states the purchase price would have not been used in the models for the methodology used for that year but would be considered for the upcoming valuation year. Assessor Hirschfeld recommends denial of the abatement purchase after the date of the valuation and that the former owner didn't have an issue with the valuation prior to the time of this purchase.

Mrs. Michelle Kuntz would like to see the valuation come down to the purchase price of $200,000. She feels her valuation should not be over the purchase price.

Commissioner Sarah Trustem states that the valuation for 2017 was $234,200 and the purchase of the property in 2018 was not factored into the data for the valuation of 2017.

MOTION BY: Sarah Trustem
SECONDED BY: Jason Fridrich
To deny the abatement request 238 5th Avenue West; Parcel # 0020-0900-1100.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

B. Fredrickson/Byron
City Assessor Joe Hirschfeld presents the Fredrickson/Byron Law Abatements applications for 2017 valuation year on the Jefferson Creek and Lincoln Apartments as well as the Microtel, My Place and Homstay hotels. Assessor Hirschfeld states that it was requested from the City of Dickinson to access the property and this request went unanswered. Mr. Hirschfeld informs the Commissioners when reviewing the abatement request for the apartments to review the comparable sales list indicating a valuation of $100,000 to $169,000 per unit for the three years prior to valuation date. He states the applicant is seeking a value that is at or below the market sales. Assessor Hirschfeld states the applicant did not provide income data at the time the values were set for 2017. Mr. Hirschfeld states there has been minimal market information regarding motel/hotel properties and the 2015 values were determined by the commercial revaluation has played a large part in the 2017 values as well. He states as of date he has no information from applicant or property owner indicating an error in the property record card so he feels this is accurate and complete. Mr. Hirschfeld recommends to deny the abatements.

1. Homstay and hotel/motels
Associate David Tibbals of Fredrikson and Byron is the counsel for the applicants. He has three hotel properties and two apartment buildings that he is representing for abatement. He provides more information utilizing the income based approach. He states the amounts asking for are different than the ones on the abatement forms. He states the law does allow for property owners to ask for revaluations. He states this information was not available at the time the assessment was made. Mr. Tibbals states Dickinson Homstay has 83 rooms and is valued at $9,282,500. He states the owner's opinion is that the value should be $3,300,000. He states there are not comparable sales.

Assessor Joe Hirschfeld states there was not participation from the owner with income and expense requests until 2018. Prior to this time there was no participation when information was requested.

President Scott Decker states that when the owner does not participate in the income and expense information it is difficult to rely on the income approach which is why the assessor chooses to use the cost approach. The City does understand what it would cost to build.

Commissioner Sarah Trustem thanks Mr. Tibbals for coming to the City Commission Meeting and states Judge Herauf did provide information in regards to the income approach and which approach can be used. Ms. Trustem asks Mr. Tibbals to provide information in regards to the legislative issue he referenced.

Associate David Tibbals feels the Commissioner should be focusing on the information that was provided today for the taxable year that was presented to have an abatement for. He feels the Commission should focus on the information provided to them today. He states that he is representing information that can get to the results or a reduced value.

Assessor Joe Hirschfeld states everyone has opinions and there are different scopes of work and both could be correct due to the limited amount of information available. Mr. Hirschfeld states that legislatively the State Board of Equalization has set their guidelines for us to follow. His opinion is that the abatement process is available to correct errors in physical characteristics not to argue the market reaction or cap rate used. He states Vanguard did the work of determining a cap rate for our market during the commercial revaluation which shows where the valuations came out. Every ownership group seems to have a different opinion of cap rate and what they hope their returns will be. That is not the same as what the market is reacting to. He states if the City does not have sales of like properties it is difficult to figure the exact amount out.

Associate David Tibbals states Assessor Hirschfeld is correct in stating that there is little data to be compared to sales. He states they are using good data in regard to the cap rate. He states Homstay is asking for a $3.3 million dollar valuation based on their appraisal.

Associate David Tibbals presents Lodge Pros Dickinson LC which is a hotel with 64 rooms and is assessed at $3,622,700. He states based on the actual numbers of calculation of date, the valuation should arrive at $1.2 million.

Associate David Tibbals presents Microtel which is Dickinson Properties LLC. This hotel has 83 rooms and is assessed at $4,841,900 and the owner's opinion value would be $2,000,000.

Associate David Tibbals presents RFM-TREI - Jefferson Apartments, LLC. He states there are 45 units and the purchase price of $6 million in July, 2014. It was originally assessed at $5,241,200. They are asking for a value now of $1,724,500 as this was based on income calculation and is very similar to the hotel. He states the average rent was $814 a month. He states the rent fell dramatically. The vacancy rate is 10%.

Assessor Joe Hirschfeld questions the $1.7 million requested value for 45 units which is a low price per unit rate for newer apartments. He reminds the commission that they have seen older apartments, built in the 1970's and 1980's that were selling for $30,000 to $40,000 per unit. Their cap rate used must be too high on these apartments as it cannot be accurate at selling them for $42,000 a unit for a 5 year old building. This is pretty low in Assessor Hirschfeld's opinion.

Associate David Tibbals states in regards to the vacancy rate it is a great point on whether to use accurate or market rates. It is Mr. Tibbals perspective if there is any concern the owner is willing to discuss the numbers. He states the RFM TMI - Lincoln Apartments LLC is a larger building with 203 units and was purchased for $6 million in July 2014. This was originally assessed for $23,889,200 and the owner's opinion of value should be $8,387,700. He states these are newer buildings. He does provide different data to support the valuation for $8,387,700. He states these apartments are showing the decrease based on income calculations.

Commissioner Jason Fridrich questions that the client purchased these building in July, 2014 for $6 million.

Assessor Joe Hirschfeld states there is no information filed on this property from the State. HUD did provide information which was approximately $140,000 per unit. It was well over $6 million dollars when they purchased it. Mr. Hirschfeld states it could have been $28-$30 million dollar range. Assessor Hirschfeld did review the information and these properties were sold for $147,000 a unit which was $30 million.

Mr. David Tibbals apologizes for misstating the purchase price and states the calculation was driven by monthly rents. He states this is figured on actual income. He states this property generates $8.3 million dollars.

City Assessor Joe Hirschfeld points out this property is asking for $41,000 per unit. A new apartment sold in 2018 at a higher rate. He feels these apartments would be worth more than $55,000 per unit.

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #1110-0300-0900

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

Commissioner Jason Fridrich states the City had hired an outside firm to look at the values recently and feels they are doing the right thing by making huge adjustments to these properties in recent years with the information that was available for valuation of the properties. Commissioner Fridrich is quite comfortable with the valuations.

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2500-0300-0400

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #1150-0200-0102

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #1140-0700-0100

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #8021-0200-0200

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

City Assessor Joe Hirschfeld states the property 8023-0200-0200 is a portion of the land underneath the apartment complex on 8021-0200-0200 and this property should also be denied. He states the parcel was in a different subdivision and was originally excluded on the building permit. It has since been combined with the parcel 8021-0200-0300.

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #8023-0200-0200

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

C. Roers
City Assessor Joe Hirschfeld provides information to the City Commissioners in regards to the Roers Abatements. These properties include several unimproved vacant lots along with West Ridge Apartments, Prairie Ridge 1 and Prairie Ridge II apartments and the West Ridge shopping center. Assessor Joe Hirschfeld states at the 2019 State Board of Equalization meeting the recommendations by the State BOE to reduce the value of the vacant lots as Ag land instead of Commercial. Mr. Hirschfeld states the apartments are the same type of properties as discussed previously and he used the same methodology as previously discussed.

Attorney Shannon Roers Jones whom is representing Roers in the abatement of properties to the City of Dickinson. Ms. Jones states that some of these properties received few reductions from the City of Dickinson Board of Equalization meeting back in April for the current year and she is requesting that the adjustments be made retroactive and match the State Board of Equalization recommendations of the 2019 values. Ms. Jones discusses the unimproved land that has 16 lots on it. She feels the properties that were reclassified as Ag land for 2019 should be reclassified as Ag land for the 2017 year. She states the parcels near Menards do not have any improvements on them. She states in 2016 these parcels were platted and zoned commercial but have had no improvements to them and should be reduced back to Ag value. She states her reasons for receiving a reduction are that these are unimproved alfalfa fields, a mistake was made by the City Assessor back in 2016 in increasing the value, the City brought in an outside appraiser to value improved land while she feels this is unimproved land, and State Law guidance of defining Ag property conditions allows their raw land to be valued as Ag land and the 2019 State Board of Equalization decision agreed with them to warrant a reduction to Ag value.

Attorney Jones discusses the apartment buildings. Through the 2019 State Board of Equalization protest process, the State reduced the value of Prairie Winds I, Prairie Winds II and West Ridge Apartments. She feels the same methodology should be applied to the 2017 tax year. She feels that the State Board of Equalization recommended the use of the income approach for the 2019 value and that same value should be used for 2017. She states they were told in the past that Roers builds high quality properties but this is no justification for the valuation being so high, as income statements and occupancy rates were provided. Ms. Jones states she has not seen the comparisons the Assessor is using. She feels the apartments should be reduced as they were built in high cost market times and now the market is not that high. She is asking for fairness and consistency in the reductions given for 2019 by the State Board of Equalization.

Attorney Jones discusses West Ridge Market Center which is 25% occupied. She states in 2017 the Market Center was 50% occupied. She appreciates the reduced valuation received from the City Board of Equalization for 2019, based on vacancy, and feels the same reductions should be made for the 2017 value. She feels the income approach is much more appropriate for valuation. Ms. Jones states they used a conservative 9.9% cap rate due to the nature of this investment property.

Ms. Jones states that they have tried fighting their assessments before with not much progress, and they have gone the litigation route for 2016 abatements. She states Roers are heavily vested in Dickinson and wants to make the numbers work. They have over 260 parcels of land in Stark County and have filed a dispute on 20 of them. She states Roers and their investors are committed to Dickinson and Stark County but if they cannot get the property tax situation under control they are willing to let some of the properties go into foreclosure. They cannot continue to subsidize Dickinson and Stark County when the market does not support the numbers.

City Assessor Joe Hirschfeld discusses Prairie Winds I and Prairie Winds II and notes the two properties are almost identical, this is reflected in the assessed values being very similar. He draws attention to the value the State Board set which has a $200,000 difference between the two due to actual income not market income being used. Assessor Hirschfeld comments on the 25% difference in valuation between the State and the data supplied by Vanguard Appraisals in the revaluation.

Attorney Shannon Roers Jones does understand the hesitancy to use 2019 and work backwards to resolve differences in 2017 and 2018. She states the market in 2019 is better than it was in 2017 or 2018. She feels the income approach should be used instead of the cost approach based on the economic situation in Dickinson from year to year.

City Assessor Joe Hirschfeld states the information available to set values for 2017 was information from 2014, 2015 and 2016. What caused the first change in valuation of the land was that the land was platted and zoning was changed. The information available to the City showed that infrastructure was in place at that time and the land was valued as such. He states when Roers notified him that the infrastructure was not in place, the value was decreased. However those parcels were platted and zoned, which means they were more valuable than Ag land. Assessor Hirschfeld does not agree with the interpretation of the definition used by State staff to reduce the land to Ag land. West Ridge Market did have obsolescence on the land and building because it was an incomplete building, but the first time the City received the information of that building being partially a shell, was the night of the BOE meeting for 2019 when much information was presented by Roers. The Assessor had not received the information prior to that meeting. A lower value was then placed for the 2019 year. He states that he would support adding the obsolescence that was given to the 2019 value to the 2017 and 2018 years, even though the abatement filed is only for 2017.

Attorney Shannon Roers Jones states that she will have to verify with the owners to see if that reduction is acceptable for 2018 or if they would like to file an abatement for that year.

MOTION BY: Jason Fridrich
SECONDED BY: Nikki Wolla
To change the valuation of West Ridge Market Center, Parcel#2505-0400-0600 to $3,456,300 for 2017 and 2018

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

City Assessor Joe Hirschfeld discusses the unimproved land and the criteria stated in Century Code which defines Ag land, noting that when 4 of the 7 conditions are met the land can no longer be considered Ag land. Mr. Hirschfeld feels that the land was platted, the property has been zoned something other than agriculture, the property sells for more than 4 times the county average for Ag land, the soil has been disturbed or removed, the parcel is less than 10 acres, and it is not contiguous to Ag property. Mr. Hirschfeld shows several PowerPoint pictures in where parcels of land had the topsoil removed, had piles of dirt on it or where the soil had clearly been disturbed. He recommends that only one parcel would quality for a reduction to Ag land.

Ms. Shannon Roers Jones discusses images from 2013 on the lot on the far western side. She states just because there is a pit in there does not mean this cannot be leased out for grazing or to be cultivated. Despite the fact the aerials show the land was driven across, the land today only shows a pile of top soil dumped onto it. She states the land is not significantly changed.

Commissioner Sarah Trustem asks if this information was shared with the State Board of Equalization.

City Attorney Christina Wenko states she did some research and could not find case law with an acceptable definition of disturbed soil. In addition, she reads Century Code that states topsoil is removed or topography is disturbed to the extent that the property cannot be used to raise crops or raise farm animals, which means both. She states the City could table the issue and get an AG's opinion on the disturbing of property.

Ms. Shannon Roers Jones would have to verify the current use of land. She states the question is not whether the land is being used for Ag purposes, but if the land can be used for Ag purposes.

City Assessor Joe Hirschfeld states contiguous is a criteria for Ag land and if the Ag land is continuous parcels. He states Ag land is bought and sold on the productivity of the soil. The property in discussion shows scraper tracks are on the property and the top soil is definitely changed. Mr. Hirschfeld states the decision will be if the property can still earn money or can it actually grow crops.

Attorney Christina Wenko states Ms. Jones has another way of interpreting that part of the statute. It could be interpreted that it cannot be too disturbed to prevent the ability to raise crops or raise farm animals. Mr. Hirschfeld is correct that there is a disruption of soil on the property. There are questions about a factual determination if that disruption prevents the use of the land to raise crops or farm animals.

Attorney Shannon Roers Jones is asking the City to follow the law. She states the Commission pointed out in regards to valuation methods that it is not clear which methodology should be used and now Roers is leaving it in the hands of the Commissioners. She states the decision would need to be if this property can be used for Ag land and if it is contiguous to Ag land. She requests the Commission goes with Roers recommendation to change the parcels back to Ag land value, which should be $750 per acre.

City Assessor Joe Hirschfeld states that he was not given information from Roers of their leasing conditions, but would like to see the lease agreement. This hearing is the first step in the abatement process, this matter can go to District Court and have the definitions defined. He states none of these lots are continuous to Ag land. If a decision was not made today and the value is unchanged, we could let it go to court. He states the opinions from the State were from the attorney on staff at that time. We do not have an AG's interpretation. Mr. Hirschfeld is not saying the decision from the State is not incorrect but he does not agree with it.

Attorney Shannon Roers Jones would certainly like to avoid an appeal to District Court as it is a very expensive process. She states the difference in the tax amounts are significant to their company and they would rather work with the City and the County to get the valuations in line with Ag land which she believes they are.

Commissioner Sarah Trustem would like to have an AG's opinion on the matter.

City Attorney Christina Wenko can request an AG's opinion. It will depend on if they feel they have jurisdiction to answer this particular question. It may take several weeks or months for an opinion.

Commissioner Jason Fridrich states Roers is already in the process of developing the lots that are on the top part of the map with streets and sewer, as a replat was just approved by the Commission.

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2500-0100-0200

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Sarah Trustem
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2507-0100-2600

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2507-0100-2700

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Sarah Trustem
SECONDED BY: Nikki Wolla
To approve the abatement request for Parcel #2610-1500-0200 with the recommendation of $8,000 for valuation.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To approve the abatement of Parcel #2610-1500-0100 to Ag land value for 2017 and 2018.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0500-0100

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

Commissioner Jason Fridrich feels that 60% of the properties are considered not disturbed. He states there is obvious disturbance to the south. It is the black dirt brought in when they developed the rest of this area. This is contiguous to a big box store and someone could come in and easily put up another big box store.

City Assessor Joe Hirschfeld states he would support adding additional obsolescence to this parcel due to a portion of the parcel being disturbed, but not all of it.

Attorney Shannon Roers Jones asks if anything prohibits them from putting this property back to its original manner.

Commissioner Jason Fridrich states that action mentioned would be after the fact and wouldn't have any bearing on this abatement.

Commissioner Jason Fridrich makes a motion to apply obsolescence to the portion of the land that is disturbed and deny the rest of the abated value for 2017 and 2018, referring to the north line of the small lot as the area to use for the obsolescence.

Attorney Jones suggests to tax a portion at Ag land and the rest of the parcel at a commercial rate with obsolescence.

City Assessor Joe Hirschfeld would support this with a lot split.

Commissioner Jason Fridrich feels this is contiguous with commercial lots.

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To decrease value with obsolescence to the portion of the land that is disturbed and deny the rest of the abated value for 2017 and 2018.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Nikki Wolla
To reduce property value for 2017 and 2018 to Ag value on Parcel #2610-1400-1800

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2610-0400-0100 as this property is being developed as the Commission speaks.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0400-0200

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Nikki Wolla
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0400-0300

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0400-0400

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Sarah Trustem
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2610-0400-0500

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0400-0600

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

Attorney Shannon Roers Jones questions why this lot and the lot prior, as they are smaller than the two before that, why are they valued $100,000 more. The response was that is the difference between lots zoned R3 and Commercial.

MOTION BY: Jason Fridrich
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2610-0400-0700

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0400-0800

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Sarah Trustem
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2610-0400-0900

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Sarah Trustem
SECONDED BY: Jason Fridrich
To deny the abatement request Parcel #2610-0400-1000

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Jason Fridrich
SECONDED BY: Nikki Wolla
To deny the abatement request Parcel #2610-0500-0200

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

MOTION BY: Nikki Wolla
SECONDED BY: Sarah Trustem
To deny the abatement request Parcel #2610-0600-0100

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

Attorney Shannon Roers Jones requests copies of Assessor Hirschfeld's powerpoint slides and audio for this hearing. She would like it to prepare for the County meeting on Monday.

Assessor Joe Hirschfeld request that the Commission approve to have the President of the City Commission, Scott Decker, sign a letter stating the reasons for the changes made to the properties today. The Assessor will take the letter to the County Abatement Hearing on Monday.

MOTION BY: Jason Fridrich
SECONDED BY: Sarah Trustem
To approve documentation letter for Stark County on the outcome of this abatement hearing.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed

ADJOURNMENT
MOTION BY: Sarah Trustem
SECONDED BY: Nicole Wolla
Adjournment of the meeting at approximately 6:30 PM.

DISPOSITION: Roll call vote… Aye 4, Nay 0, Absent 1
Motion declared duly passed.
OFFICIAL MINUTES PREPARED BY:
Rita Binstock,
Assistant to City Administrator
APPROVED BY:
Joe Gaa, City Administrator
Scott Decker, President
Board of City Commissioners
Date: January 21, 2020
(Published: January 18, 2020)