APRIL 14, 2009 – BROWN COUNTY BOARD OF EQUALIZATION
This being the second Tuesday, April 14, 2009, the Brown County Commission
organized themselves as the Brown County Board of Equalization, in accordance
with SDCL 10-22-25, at 10:00 A.M. in the Commissioner’s Chambers, Courthouse
Annex, Brown County, South Dakota. Oaths of office were taken by Commissioners
Elliott, Sutton, Wiese and Fischbach. Mary E. Worlie and Sara Hagman from
Director of Equalization Office and Treasurer Sheila Enderson were also present.
Auditor Maxine Taylor called the meeting to order and called for nominations for
Chairman.
Commissioner Wiese nominated Tom Fischbach as Chairman for the 2009 Brown County
Board of Equalization. Moved by Elliott, seconded by Sutton that nominations
cease and a unanimous ballot be cast. All members present voting aye. Motion
carried.
Commissioner Elliott nominated Mike Wiese as Vice Chairman for the 2009 Brown
County Board of Equalization. Moved by Sutton, seconded by Elliott that
nominations cease and a unanimous ballot be cast. All members present voting
aye. Motion carried.
Moved by Sutton, seconded by Wiese to accept for filing the Review Board Minutes
from the towns and townships within Brown County. All members present voting
aye. Motion carried.
Moved by Sutton, seconded by Elliott to instruct the Director of Equalization to
reduce values on all properties qualifying for the Veteran Exemption for 2009.
All members present voting aye. Motion carried.
Moved by Wiese, seconded by Elliott to instruct the Director of Equalization to
reduce values on all properties qualifying for Assessment Freeze for the Elderly
and Disabled for 2009. All members present voting aye. Motion carried.
Moved by Elliott, seconded by Sutton to instruct the Director of Equalization to
reduce values on all properties qualifying for Paraplegic Veteran Exemption for
2009. All members present voting aye. Motion carried.
Moved by Sutton, seconded by Wiese to approve Tax Exempt status, as requested on
the following: Aberdeen City #32: Milwaukee Depot @ 36% on Lt 1 Blackstone 2nd
Subd; First United Methodist Church @ 100% on Lt 7 Blk 30 1st Addn; New Life
Fellowship Church @ 100% on Lt A of Lt 2 Howards OL B NE 14-123-64; Aberdeen
Christian Fellowship @ 100% on Blk 77 Hagerty & Lloyd Addn; Avera St Lukes
Hospital @ 58% on Lt 2 HRS/SAL Subd. All members present voting aye. Motion
carried.
Moved by Sutton, seconded by Wiese to remove Tax Exempt status, as requested on
the following: Aberdeen City #32 Homes Are Possible on Lt 1-2 Blk 6 Howard
&Hedger Replat of NW Addn; Frederick City #38 Frederick Lounge Inc on Lt 6-9 Blk
9 OP. All members present voting aye. Motion carried.
Moved by Wiese, seconded by Elliott to approve partial Tax Exempt Status for the
following applications: Aberdeen City #32 First United Methodist Church @ 33%
Tax Exempt on Lts 12 & 13 Blk 29 Subd of Lts 4 & 5 Blk 29 1st Addn & Lts 12 & 13
Blk 29 2nd Addn; Montessori School %Eric Hofer @ 25% Tax Exempt on Lot 10 Blk 3
Thomas Addn; Resource Center for Women @ 75% Tax Exempt on Lots 5 & 6 Blk 90
Hagerty & Lloyds Addn; CC Croal Post #17 VFW @ 50% Tax Exempt on Lt 18 Plat of
Auto Plaza Addn (100% requested); VFW CC Croal Post #17 @ 50% Tax Exempt on Lt
19 Auto Plaza Addn (100% requested); Loyal Order of Moose #590 @ 80% Tax Exempt
on Lots 1-8 and all of vac alley Blk 54 Second Addn; Yelduz Temple @ 90% Tax
Exempt on Lots 1-3 Blk 50 Second Addn; Fraternal Order of Eagles @ 50% Tax
Exempt on Lts 7-12 Blk 22 First Addn (60% requested); Avera St Luke’s Hospital @
40% Tax Exempt on Lt 5 Avera Land ‘O Lakes Subd (Farmers Union OL 3 Blk 71 H & L
Addn); Avera St Luke’s Hospital @ 93% Tax Exempt on Lt 1 Avera St Lukes Addn
(previously portions of Blk 86, 87 & 96 Hagerty & Lloyds Addn & vac Street);
Avera St Lukes Hospital @ 15% Tax Exempt on Lt 4 Hagerty & Lloyds 3rd Subd SE
13-123-64; Sacred Heart School @ 50% Tax Exempt on Lt 2 Sacred Heart 1st Subd;
Aberdeen Development Corporation @ 62% Tax Exempt status on Lt 1 Abdn Dev Corp
2001-1 Subd NE 16-123-63 (Office). Warner Twp #23 Foundation for Youth Firearms
Safety Inc @ 75% on the N 820’ of SE 15-122-64 ex Hwy lying E of CNW RR. Groton
City #33 American Legion Post #39 @ 60% Tax Exempt on Lts 22-23 & N 3’ of Lt 24
& S 22’ of Lt 24 & all of Lt 25 Blk 11 OP. All members present voting aye.
Motion carried.
Moved by Sutton, seconded by Wiese to approve the applications to continue 100%
Tax Exempt Status (complete listing available for public inspection Monday –
Friday 8:00 a.m. to 5:00 p.m. at the Director of Equalization Office, 25 Market
Street, Aberdeen, SD). All members present voting aye. Motion carried.
RECESS:
The Chairman declared the County Board of Equalization recessed until 10:00 on
April 21, 2009.
Maxine Taylor – Brown County Auditor