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<br />F03320 <br /> <br />development. Nabity stated that the Regional Planning Commission met and they held a <br />public hearing and they approved the rezoning request. <br /> <br />Hartman questioned if this would change the livestock end of the property in this area. <br /> <br />Nabity stated that the livestock regulations are the same. When the comprehensive <br />development plans is adopted there may be changes. Feed lots are a permitted special <br />use. <br /> <br />Chairman Lancaster called for public response and no one responded. <br /> <br />Jeffries made a motion and Humiston seconded to close the public hearing. Arnold, <br />Eriksen, Hartman, Humiston, Jeffris, Lancaster and Rye all voted yes and none voted <br />no. Motion carried. <br /> <br />Mr. Nabity stated that the board will need a motion to approve the resolution for the <br />zoning changes in two weeks. <br /> <br />6 RETURNED TO DISCUSSION REGARDING INFORMAL PROTESTS - The board <br />returned to the discussion with Daryl Standard. The board questioned if the taxpayer <br />uses com parables and Great Plains uses comps and there is a disagreement on the <br />comps that are used what is done. <br /> <br />Pelland stated that the appraisals are a very objective process and from one appraiser to <br />another they may not use the same comps. The new computer system will pull comps <br />for the subject property and the referees will still have the sales book to pull additional <br />comps. There is not a right or wrong on the comps that are used. <br /> <br />Lancaster stated that the referee process is a benefit to the taxpayer. <br /> <br />Eriksen stated that through the informal protest process they need to try and work out <br />the differences. Lancaster stated that even if they do not attend the informal hearings <br />they will not be turned away at the formal hearings. <br /> <br />Pelland addressed concerns from Mr. Jeffries on occasional high end sales and sales of <br />property that may be affected by location. She stated that sometime a specific sale <br />cannot be used because it would be sales chasing and if there is a location problem, this <br />is reviewed. <br /> <br />Mr. Standard stated that if a location is adjusted economic reasons the market may <br />already be adjusting because of the location, the sales might be down. <br /> <br />Discussion was held on the informal hearing process and Mr. Standard suggested that <br />the referees use a check-list and if an inspection is to be done the property owner could <br />sign off on it and this form would become part of the record. <br /> <br />Hartman questioned how a home is valued if it is not completed. <br /> <br />Pelland stated that the property is assessed on the stage of completion and if property is <br />sold the taxes are prorated between the buyer and seller. <br /> <br />6 <br />