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Board of Review Minutes - 5/14/2014 Audio on file for seven years. CITY OF MUSKEGO BOARD OF REVIEW MINUTES May 14, 2014 5:00 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER City Attorney Eric Larson called the Board of Review meeting to order at 5:00 pm. ROLL CALL The following Board of Review members were present: Gary Boisits, Linda Guhr, Henry Posbrig, Tom Reck and Steve Roncke. In addition to the City Attorney, City Assessor Laura Mecha, Assessor Mark Link from Tyler Technologies, and Deputy Clerk Jill Blenski were also present. STATEMENT OF PUBLIC NOTICE The Deputy Clerk stated that the meeting was noticed in accordance with the Open Meeting Law. BUSINESS Select a Chairman and Vice Chairman Steve Roncke nominated Lynda Guhr as Chairman. Nominations were closed. Steve Roncke moved to accept Lynda Guhr as Chairman. Gary Boisits seconded. Motion Passed. Ms. Guhr assumed the role of Chairperson. Tom Reck nominated Tom Reck as Vice Chairman. Nominations were closed. Tom Reck moved to accept Tom Reck as Vice Chairman. Gary Boisits seconded. Motion Passed. The Board determined that the meeting would be recorded as required by statute, but not broadcast live. Verify that Members have Met the Mandatory Training Requirements The Deputy Clerk stated that four of the members present have met the mandatory training requirement. The required training affidavit was filed with the Department of Revenue. Receive the 2014 Assessment Roll and Sworn Statements from the Clerk The Deputy Clerk presented the 2014 Assessment Roll with the Assessor's Affidavit to the Board. Assessor's Report Mark Link distributed the Annual Assessment Report of and Prepared for the City of Muskego. City Assessor Laura Mecha gave a brief overview noting that there is an increase of .8% from last year. She stated that the level of assessment this year is 97%. Board of Review Minutes 2 May 14, 2014 Establish Procedures of Operation and Discuss any Additional Questions The Board of Review determined it would deliberate after each objection if time permitted. Ms. Blenski noted that the following objections were withdrawn: S73 W16770 Janesville Road, Tax Key 2198.984.006 S83 W18310 Saturn Drive, Tax Key 2223.001 Attorney Larson reviewed the role of the Board. State statutes describe the duties of the Board. When hearing objections, a trial like process is followed. The taxpayer presents his case first. The assessor will then present his case. Testimony is closed and the Board will deliberate after hearing the objections. Attorney Larson outlined the following rules:  The assessor's valuations are presumed to be correct, unless proven otherwise.  The Board cannot change any value fixed by the assessor except upon evidence presented to it under oath.  The evidence must be factual in nature and not just a matter of opinion.  The small percentage between the market value established by the assessor and taxpayer's idea of value usually is not sufficient to warrant a change. Mark Link stated that there is a verbal agreement regarding the objection filed for Tax Key 2192.980.005, property addressed as W188 S7820 and W188 S7830 Racine Avenue. He will present the information at the appropriate time. Review Notices of Intent to File Objection and Consider Waivers for Late Objectors Ms. Blenski noted that at this time there are no late objectors. Review 2014 Assessment Roll and Perform Statutory Duties At this time, the Board went off the record to examine the assessment roll. Hear Objections to Real Property and Personal Property Assessments There were no other motions or waivers for the Board to consider. At 5:30 p.m., the Board went back on the record and proceeded to hear the following objections: Steve and Erin Marx Tax Key 2258.059 S97 W13814 Stonebridge Way APR Holdings, LLC Tax Key 2192.980.005 W188 S7820 and W188 S7830 Racine Avenue Mr. Link stated that the City Assessor and property owner have agreed to an amended assessment for Tax Key 2191.980.005. The amended assessment is as follows: Board of Review Minutes 3 May 14, 2014 Land $ 747,900.00 Improvements 1,302,000.00 Total $2,049,900.00 Tom Reck moved to accept the amended assessment. Henry Posbrig seconded; motion carried 5 in favor. The Board deliberated the Marx objection. Steve and Erin Marx (Tax Key 2258.059): Gary Boisits moved to sustain the Assessor's valuation and to adopt the Findings of Fact, Determinations and Decision. Steve Roncke seconded; motion carried 5 in favor. At this time, the Board went off the record to continue examination of the roll. Adjournment The Chair noted that the Board was back on the record. Gary Boisits made a motion that the Board of Review approve the 2014 Assessment Roll as presented by the Assessor and amended by the Board, and having performed all of its statutory duties and completed all of its work that came before the Board, the Board of Review adjourns sine die subject to the Clerk fulfilling the statutory duties. Henry Posbrig seconded; motion carried. The Board adjourned at 7:00 pm. Minutes taken and transcribed by Jill Blenski, Deputy Clerk