05/11/1981 BOR - 5290'
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� To Mayor Nee:
�' This meeting for Board of Review must be �called as a separate meeting from
the other public hearing.
We would appreciate it very much if, in the event, you forsee a problem that
cannot be resolved tonight, that you would not set the recessed meeting date until
we know how many properties our department may have to review. We have received
many phone calls this year.
'� Then if a taxpayer wants the next meeting date, have them ca17 our office
tomorrow rather than we call them. Past experiences have proven that they
, usually give their home phone number and both work and we spend many hours
without reaching them.
. State law requires that the Local Board of Review must complete its work
' within 20 days. The 20th day from this meeting date falls on Sunday, May 31st.
The County Assessor has agreed that normally these deadline dates that fall on
Sunday, such as the final date for paying taxes on May 31st extends to the first
, working day, can 'tegally be held on Monday June l, 1981.
Therefore, depending on the amount of Review work that may be brought up tonight,
� we would like to have you set the recessed meeting date at the end of tonight's
meeting.
, We, in the assessing division, would like� to take this opportunity to THANK
the entire Board of Review for the wonder�ful handling and cooperation of
past meetings.
' Thank you,
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�Lv-�v+� • ,,���U'
' ' Mer in J. Herrman,
Assessor
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AUTfiUft I'( Y Of' 'f IiE: LUC/�l_ f31)l1f2D OF f:EV I Ct�
Assessments of propc�rt;y are m��de to pruvide thc me�►ns for the measuring of the
reiative share of each t�x��ayer in meetir�� the c�sts of iocal gavernment.. It is the
duty� of the /1sse,�or Lu assess all real and r�e�;rsonal property except that vrhich is
exernp� or tax��ble undcr some spccial method of 1;�ir.ation. If �he burden of local
guvernment is to be fairly and justly sharcd amang the a�;�ners of all property of
valuc, it is necessary that all tar.able pr�perty be listed on.the tax rolls and
tha�; all assessments 'be t��c!e accurai;e7y. Fairness and justice in property taxation
dem�nds both completeness and equality in assessment.
hiinnesota Statutes Section 27�.01 provides tha�t the council of each city shall
be or appoint a board o� revie�,r. These meetin��s are required to be held between
April 1 and June 30 and tt�e clerk of the board of review is rPquired to give
published and posted notice at least ten days f�efore i:he date set for the first
meeting. . �
Tne board of reviet�r of any city, unless a longc�r period is approved by the
cornmi ss i oner of revenue, mus t compl ete i ts ���orE: and ad journ t•ri thi n 20 days, from
the time of convening specified in the notice of the clerk. No action�taken �
subsequent to such date shal] be valid. � .
A request for additional time in order to comp�lete the work of the board.of
revie��r must be addressed to the co�nmissioner oi� revenue in w�riting. The
corr�nissioner's approval is necessary to legali��e any procedure subsequent to the�
�expi rati on of the 20 day peri od . The cor�mi ss i c,n�r of revenue wi ] 1 not, ho�rrever,
extend tMe time for local boards or review to meet past June 30 because county
boards of equalization convene an July 1.
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The authority of the local board extends over t:he individual assessments of real '
and persona] property. Tt�e board dozs not have� the po;�rer to increase or
decrease by percentage a71 of �:he assessr�ents �n the district of a g�ven class .
af property. Changes in aggregate assessn�ents by classes are made by the county '
board of equalization.
., �Although the local board of revie4v has the auth�ority to increase or reduce
individual assessments, the total of such adjustr;�ents n;ust not reduce th� aggregate
assessment made by the assessor by more than or�e percent of said aggregate
assessment. If the total of suct� adjustrrents does io►ver the aggregate assessment
�' made by the assessor by more than one percent, none of the ad'ustments will
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- allowed. This limitation does not apply, hot•�ever, to the correction of cleri�cal
errot•s or to the removal of dupiicate assessments. .. ��
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The local b�ard of revieti� does not have the authority in any year to reopen
�- 'forn�er assessn:ents on which taxes are due and payat�le. The board considers only
the assessme�ts that are �r� process in the current year. Occasio�a])y a taxpayer
� may appear before a bolyd to protest an assessment that ���as made the previous
year. 7I�e board sl�ould explain tactfully that it t�as no autl�ority to consider
�' such matters and that aft�r t�xes have been extended, adjustment can be made .
� only by the process of abate�nent or by legal action. � �
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In rev�icvrin� thc �nclividual assessrnents, the l�o�rd m��y find instances of
undervalu�a(;ion. E3efore the board can raise the markc�l: value of property, it must.
notify i.he oti�lner. "fhe 1��•� docs nat prescribc any pz�rLicular form of notice
cxce(�t tl�a t tttc person v�hose pra�crl:y i s to be i ncreased i n assessmen t must be
notifir.d of thc ir�tcnt of the board to rnaF;e the incrcase. 7he local board �f
revie�•r m��etin�s assure a pro{�erty owner an opportunii;y to contest the valuation
that ha, bcen placed on h�is propEri;y or to contesl; or protest any other matter
relating �o the taxability of hi��property. The board is required to review the
matter and make any•corrections that it deems just. • �
When a local board of reviead.convenes, it is necessary i;hat a majority of the members
be in attendance in brder that any valid acti��n may be taken. The local assessor �
is required by law to present his assessment books and papers. He is required
also to take part in the proceedings but has �no vote. In addition to the local
assessor, the county assessor or one of his a��sistants is required to attend.
the board should proceed irr:nediately to revie3�� the assessments of property.
The compl ai nts anc! ob jecti ons of persons ��rho iFeel aggri eved 4�i th any assessmPnts
for the current year should be considered ver�� carefully by the board. Such
assessments must be reviewed in detail and thE� board has the authority to make
corrections it deems to be just. The board m��y adjourn from day to day until
all cases have been heard.
A property owner may file written objections i;o his assessmeni tvith the assessor
prior to the meeiing of the board of review. Such objections must be presented
to the board for consideration while it is in session. � �
Before adjour.niny, the board of review should cause the official proceedings
�to be prepared. The assessments of omitted pr�operty must be listed in detail
and all assessments that have been increased c►r decreased.should b e shown as
prescribed in the form. After the proceedings have been completed the record
'should be signed and dated by the members of t:he board of review. �It is the duty.
of the coanty assessor to enter changes by boa�,rds of review in the assessment
book of each district. ' . •
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°'The local board of review has the opportunity of making a great contrib�ition to .
the equality of all assessments of property ir� a district. No other agency in
the assessment process has the kno:vledge of tkie property tvi thi n a di stri ct that i s
-� possessed jointly by the individual"mer►bers of' a board of revietiv. The county or
state board of equalization cannot give tne de�tailed attent:ion to individuai
assessmenfis that is possible in the session of' the local board. It is a we�]
��considered opinion that the most important single duty. placed by la�v upon the governing
body of �t municipality is the serving as the board of revie�v of assessments. Th�
faithful performance of duty of the Qoard of Reviel,rtivil] make a direct contribution
'.to tl�e attainment of equal;ty in meeting the costs. of providing the essential
ser.vices of local government. � .
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THE 1981 REVALUATICIN PROGRAM
By State Stattite, we are required to phys�ically reappraise at least 25� of our
total parcels each year and 100% every 4 years. The map on the following
page shows the areas of Fridley that we riave established for purposes of
meeting that requirement. The area markE�d 1981 was done for this year's
assessment for taxes payable 1982. In or�der. fio maintain equality of assessment
in the interim years, the other 3 quarter�s are annually factored to reflect
the average change found in the current ��rea being reappraised. For residential
structures this factor was 6% for the 19F�1 assessment
Of major significance for this year's ass,essment is the fact that we completely
revalued all residential land in the City. Except for yearly percentage
increases, a complete revaluation of lancl hadn't been done since 1972. Various
factors in the market indicated the 1972 base had changed significantly
in many areas of the City. This revaluat:ion of land has caused the 1981 land
and total values to increase to widely va�rying degrees. It would be impossible
to site any particular amount as being tr�e average increase, however, 15� could
be considered typical of residential pro��erties.
Commercial and Industrial structures were� completely reappraised in the 1981
quarter area with the structures in the c�ther 3 quarters generally factored
at 8�. Commercial and Industrial land wa�,s also revalued in this quarter and
also in parts of the other 3 quarters. 1'he balance of Commercial and Industrial
land was factored at 10%.
Fridley property owners continue to be ex.tremely cooperative in allowing
our staff to view their properties duringi reappraisal programs. In the
cases of those very small numbers that re�fuse cooperation, we have made an
arbitrary valuation. Hopefully, these fe�w cases will allow us to review their
property, at a later date, so we can equa,lize them with the rest.
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��" City Hall 560-3450
Police 560—t500 J
Fro 560-1500
SEE REVERSE SIDE FOR K
S7REET INDEX
PAGE 33
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As far as we know now there may be no change as in the pasz, to give homeowners
' extra credit beyond what has been in the law since last year. Many, though,
may find that if their taxes go up next year and their income does not follow
they may receive a bigger refund from the State. This will only happen when
, income is low in relation to real estate taxes.
The following will show what happens when the value is increased by 15q and the
', � Mill Rate stays the same. In this example �we used 90 t�lills.
ESTIMATE OF IMPACT OF 1981 INCREASE IN VALUE FOR 1°82 TAX STATEMENTS
1981 1981 % EST. � TAX
1980 i980 HS EST. � 1981 AV 1982 �. % OF
, MV* AV* TAX MV* INCRE.ASE AV* INCR. TAX INCR. VALUE
$30,000 $ 5,100 $ 192.78 $34,500 15 $ 6,090 19.4 $ 230.20 19.4 .67 �
' 40,000 7,300 .275.94 46,000 15 8,620 18.0 325.84 18.1 .71 �
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� 50,000 9,500 359.10 57,500 15 11,600 22.1 438.48 22.1 .76 �
60,000 12,300 464.94 69,000 15 14,820 20.5 683.80 47.1 .99 ;
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, 70,000 15,i00 709.00 80,500 15 18,040 19.5 973.60 37.3 1.21 �
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80,000 17,90D 961.00 92,000 15 21,260 18.8 1,263.40 31.5 1.37 i
� 100,000 23,500 1,465.00 115,000 15 27,700 17.9 1,843.00 25.8 1.60 �
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Based on an analysis of 314 sales of residential property in 1980, the average selling �
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price was $70,300. The average Assessor's "estimated market value for 1981 on the same
314 sales is $63,400 or 90.2%. The estimated tax on this average property for 1982,
for each school dirstrict, assuming no change in Mill Rates from 1981 is as follows: �
, $63,400---1st $25 000 @ 16� = 4 Q00 2rnd 25 000 @ 22% = 5 500 Bal @ 28% = 3 752 �
p � � e � � � > > � �
� ' �TOTAL HOMESTEAD ASSESSEO VALUE _ $13,252
SCHOOL
DISTRICT H.S LESS H.S
� N0. AV MILLS GROSS �� H.S.� CR. TAX
11 $13,252 X 85.542 = $1,133.60 $650.00 = $483.60
,, 13 13,252 X 89.029 = 1,179.82 650.00 = 529.82
14 13,252 X 88.669 = 1,175.04 650.00 = 525.04
' 16 13,252 X 98.630 = 1,307.04 650.00 657.04
, *MV--Market Value
*AV--Assessed Value
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NEW CONSTRUCTION 1981
Every year, our office has a great number of field inspections to make for new
construction.
Every building permit that is taken out must be inspected by an appraiser from our
office to determine if the change that was made to the property has an effect
on the market value either up or down. If it is determined that the change
does ei�ect the value, he or she must then record all vital information such as
dimensions, class of construction and type of improvements so that the change
may be made on our permanent assessment records.
By the number of permits you can see that this �is no small task. Since we now
must also reappraise one-fourth of the City� every year these two separate tasks
now overlap each other causing an additional workload.
The improvements are added to the existing property value as of January 2 of each
assessment year. If the improvement is not, completed at the time of the appraiser's
inspection, the percentage of its completic�n is estimated and that percent of the
completed value is added in that year's assessment and in the following year it
is inspected again until it can be added at: 100q complete.
In conclusion, as you
multiple trips to the
the nur�ber of permi ts
can see, each of thes�e building permits often can require
property and the actuial inspections per year far exceed
for that year.
SALES RATIO ��TUDY
7
Every year in order to give us the informat;ion that is the heart of the work we
are doing, we put together a sales ratio. �;tudy. There is a great deal of statistical
data that can be derived from the ratio study, but primarily it measures our
ievei of assessment and gives us an indicai;ion of how the market is performing
and what we have to do with our estimated market values to maintain an
acceptable level of assessment.
The study we used for our statistical infor•mation contained about 680 residential
sales which in our opinion gives us a valid statistical sample of our taxing
jurisdiction. This sampling of sales for 1f979 and 1980 compared to our January 2, 1981
assessment values indicated our sales ratio to be about 93.5% of thvse market values.
� The state of Minnesota department of reven�ae, also uses sales ratio studies
when they measure our level of assessment ��nd therefore, these statistics�
are of the greatest importance.
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� FRIDL�Y
COON RAPIDS
tCOLUMBIA HEIGHTS
� BLAINE
' AVERAGES
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SALES RATIO STUDY BY ANOKA COUNTY ASSESSOR
January 2, 1980 January 2, 1981
Aggregate
90.9
94.6
96.9
96.9
94.83
Median
91.7
94.5
96.8
96.8
94.95
Coefficient
8.6 ,
7.7
9.8
7.6
8.43 I�
Aggregate
93.5
94.2
96,7
95.3
94.93
Median
93.2
94.1
96.6
95. 5
94.85
tThe sales for January 2, 1980 were �From '78 &'79 sales.
The sales for January 2, 1981 were 1=rom '79 &'80 sales.
� The sales used for January 2, 1981 �in Fridle onl as follows:
.Y Y
� � Sales during 1979---•-------169
Sales during 1980---•-------165
� TOTAL 334 .
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Coefficient
5.9
4.7
6.8
6.3
5.93
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"JUST THOUGHT YOI,I WOULD LIKE TO KNOW"
Just as a point of interest I thought you k�ould like to know. The laws in
Minnesota do the following to a vacant forty foot lot in Fridley, School
District #14, as compared to a small older home next door also on a forty
foot lot.
The lot valued at $4,400, nonhomestead, and the home at $25,300 receiving
homestead classification. The tax on the lot is $156.06, non-homestead,
and the home $151.42, homestead, or $ 4.64 more on the lot. '
HOMESTEAD HOME
$25,000 X 16� _ $4,000
300 X 22� = 66
$4,066 X 88.669 Mills = �360.53
Less 58% Credit $209.11
TAX $151.42
NON-HOMESTEAD LOT
$4,400 X 40� _$1,760 X 88.669 Mills
DIFFERENCE
�����T ��//I/Lv�c-�c�2/
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_ $156.06
$ 4.64
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Property Tax Service Company
Shelard Tower, Suite 1520
600 South County Road 18
Minneapolis. Minnesota 55426
7eleQhone 612-5�iG-9662
h1ay 4 , 1981
t
Sub:idiarv of A!exander 8 Alexander Inc.
JD# 22-002-05
ATTN: City of Fridley Board of Review '
c/o Tax Assessor City of Fridley
City Hall
Fridley, P�innesota 55421
RE: MCDONALD'S RESTAURANTS OF MINNESOTA, INC. #5733
5831 University Avenue
Fridley, MN
Lots 10 - pt 15, Blk 4
Bennett Palmer Addition
Dear Board Members:
In an effort to maintain our appeal option to the county along with
our desire to secure a fair and equalized valuation, please accept
this letter as our formal appeal of the assessment placed on the
above mentioned property.
41e regret our inability to attend your City Board Meeting, however,
we da intend to review the 1981 valuation with the City Assessor
prior to the County Board of Review.
We have enclosed a self-addressed stamped envelope so that you can
acknowledge receipt of this letter.
Thank you for your time and consideration.
Sin ely, . .
_____,._
�w• �
♦�
Robert W. Tivnan
Tax Representative
RWTJcn .
Enclosure:
Atlanta Dallas Detroit Los Angeles
New York San Antonio Seattle Tulsa
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TAXPAYER'S CC�PY
�tvoscA couNrY Mit�raesorA S7ATEMENT OF PROPERTY 7AX PAYABtE IN �qg�
ONA.LD C. k3AtlEY, TRF.ASURER
NOK�, NIIPlNESOTA 55303 property Oescriptron-loi tai purpases onfy
(The Iega1 dzsaiption of your properfy may difFer)
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55796 0440-2 uLWELIS RIVERSID� NEIGNTS PL�T 2 CITY OF r2IDLcY
eeowner: NAjI�1 I�'I � NyL.I�4A ALI (�Ut"�CSNi
onirad Purchoser:
�o�e�tyDesuipt�on: LOT 9� �LK 3� ELb1ELLS RiVERSTD� NEI�HTj PI..AT 2
i
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TAXPAYER - AGENT
NASII�i i� QUk�SNI
7514 AL�E�d 41AY
FRIt�LEY� ,�r� 55432
GA SCHOOt DISTRICT WS HST FISCAI DISP. RA710
NO 14 00 H .205863
YOU MAY BE ABiE TO GET A REFUND
OF PART OF YOUR PROPERTY TAX
Two Refunds Available This Year
Yov may be Eligible for One or Both
To find out if you're eligible, read the back of this form
� ...and keep the state copy on hand because you'l)
need to use the amounts below when yov apply:
�UAlIFY1NGTAX AMOUNT FOR FORM Ml-PR .............. O
mrfed fo dwellings ond vp fo 10 acres 1� 7 9�'?
or 240 acres plus buildings iF larm)
�TATE PAID HOMESTEAD CREDIT fOR FORM Ml•PR ......... Cj S C. O J
fhis box is checked, you owe delinquent toxes and �
moy not opply for the property tax refund.
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�If our tax is less than 510.00, it.must be paid in full by May 31st. If
tax is 510.00 or m�re it may be paid in full or the first half of fhe
unt may be paid by �J�ay 31st and the second half may be poid by
ddober 31st. late payment witl result in o penally.
� ESTIMATED MARKET VALUE
YEAR LAND BUILDING TOTAL INCREASE
�/81 $22,100 $66,400 $88,500
�/82 $27,700 $70,400 $98,100 11q
� P��Y T�-�IS �MOUNT � �
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OWNER - CONTRACF PURCHASER
rJ:+SIP; �• & NAL�`'!A ALI QIIR�SHI
7514 ALDEiv :d�;Y N�
Fki�L�Y� �i�J 5543Z �
3. Stote ................
4. County . . .. ... . . . .....
5. Township or City .......
6. School Distri:i .........
7. Other Taxing Cistrids ...
o. Areo Wide Tox .....
8. TAX BEFORc CREDITS
AFiCci VAU}E AjN4
8$i5Q0 �P
roua
MILL RATE
• ��!
27.41i
1>.72e
4'1 .1 2:
3.�1�
1�3.Q?:
9. CREOITS WHICH P.EDUCE YOUR TAX:
a. Stote Schoo! A�ricultural Credit
b. State Poid Homestead Credit
c. Wetlands Credit
d. 3CC/Title L Credit
10. TAX AFTER CREDITS `
Tl. Special Asseuments Added To Your Tax:
142 STR'tc7 1977 1&2
ASSESSED
$20,280
$22,968
*usina
12. 707A1 7AX
TAX INCREASE
$1,148.20
$1,386.54*
21%
2Q.280 I
.00
Sd6.�1
318. S4
333.97
79.38
1�793.20
650.00
2�
110.62
258.
. - . -. <- � - - -_.-
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. _ . . � • � _ • ;;::
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� _ �AXP�Y��'S COP`(
�NoKa couNrY M�i�r��soTa STATEMEf�7 OF �ROPERTY TAX PAYABLE IN i 931
ONALD C. f3AItEY, tREASUR�R
NOKA, MIUNESOTA 55303
" P�oper!y Desvipfiomfor fax purpose; only
(The legaf descriplion oi yovr properly moy differj
'��1Q �G50—J �lELO�JY hiA�lOf: 3R� ADDITi01J CITY OF Fr���LEY . -
Pea ow�er: C li E R Y L L�tl (1 S E S
�ontract Purchaser: -
ropertyDescription: LOT 2 BLK i f�IELJDY 1�1;��iQFt 3R� AJ�—;iU :J TO IiTIL 3 7t?�I�daGE EAS�
OVE;2 � � S 6 fT— _
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TAXPAYER - AGENT OWNER - CON7RACT PURCHASER
Oh0 — N�1 i�lATL 01100759 CHc?YL L:�SOS�S
, � b15-7TH s� n� 74>1 .l�a�fcso� ;��
NPLSr P�lN 55411 FRIDLEY� i�iN :5432 �
'S:C�T TWP/BlK Rv. I � ACRES GA SCHOOL DISTRICT WS HSi FlSCAL DISP. RATIi
OOQ2 001 00, NO 16 00 N.2C586
YOU MAY BE ABLE TO GE7 A RE�UND
� OF PART OF YOUR PROP�RTY 7AX
Two Retunds Available This Year
� You may be Eligible for One or Both
To find out if you're eligible, read the back of this form
' � ...and keep the state copy on hand because you'll
need to use the amounts betow wfien you apply:
1 QUAUFYING TAX AMOUN7 FOR FORM M1-PR ............ .. •
Lmited fo dweflings and up fo )0 acres �� 3�7 '��
► 240 acres pfus buildings if fprm)
�TATE PAID HOMESTEAD CREDIT FOR FORM Ml-PR ......... �j S �. � n
f this box is checked, you owe delinquent toxes and ❑
moy not opp ly for t he property tax re fun d.
lf your tax is less thon 570.0�, it must be paid in full by Moy 3lst. If
r tax is 510.00 or more it moy be paid in full or the first holf of the
ount may be paid by May 31st and the second hatf may be paid by
Odober 31st. Late payment will result in a penalty.
� � ESTIMATED MARKET VALUE
YEAR LAND BUILDING TOTAL
�l/81 $12,700 $51,800 $64,500
/82 $16,800 $56,100 $72,900
i AY iHIS A�OUNT �
� . _ . . `
� : � _�' • ' . . -. ,
�"cW UdPdOVE/P.ENTS ESTIhL1TED fAAR<"ci 'lAlUc A/NA
6Y,s�� v.a
YOUR ITE
Mill RATE I
3. State . . ... . . . . .. . . . . . . C1 � �
4. County . . . . . . . . . . .. ... 2 7 . 91 J
5. 7ownship or City .... ... � 5..l 2 z
6. School District .. ..... .. 5 �. t� Z Z
7. Oiher Taxing Districts ...
4.970
a. kreo Wide iax .....
�l�,.S.�l�l.5
8. 7AX BEFORE CREDITS
9. CREDITS WHICN REDUCE YOUR TAX:
o. Stote Schoal A�riculturol Credit
b. Stote Pvid Homestaod Credit
c. Wetlonds Credit
d. 3CC/Tit1e u Credit
10. TAX AFTER CREDITS
11. Special Assessn:enfs Added To Your Tox:
INCREPlSE
13%
ASSESSEO YAIUE .
13.SbQ
STATEMEN7
ASSESSED TAX INCREASE
$13,560 $687.42 �
$15,912 �919.40* 34�
*using T981 mill rate
12. i07Al7AX
.�Q
378.47
213.19
678.29
67.47
1r337.42
65D:.QG�
687.42
637.42
- _ .. ',
. � y E .
_ _ _ rax�a`r�'S COpY
At�OKA COUNTY MINNESOTA
,DONAiD C. BA{LEY, TREASU��R STATEP�I�NT O� PROP�RiY TAX PAYA81� IU 1931
ANOKA, MINN�SOiA 55303
Proper!y Description for fax purposes on►y
� (The legal descriplion of your pioperhj moy differ)
�475 0010-1 COCH�A�JS ADDITIJN CITY OF F�iD��Y �
Feeowne�: DE�JAJIS L w CH�RYL A SCHiJCIUE:;
�Contract Pu�choser:
PropertyDescription: LOT 1 BLK 1 COCNR�IidJ f1DD"5U3J T� 11T�L �AS� UV�r2 v1 6 FT—
� TAXPAYER - AGENT � �
OWhER - CONTRACT PUr2CHASER
017 — F& M 110948 D�'rPJIS L� CHERYL A SCHhlEIDER
� 90 S 6TH S7 b14J S:�IN�O�t 3D ;iE
MPLS.��IN 55402 FRI�LEY �•1N 55432
acc. �- �wr(stR Kcs. nCRtS GA SCHOOL DISTRICT WS H5T FISCAI DISP. RATI<
OQ 1 001 0� (�0 14 02 H.20586
YOU MAY BE ABLE TO GEi A REFUND
� OF PART OF YOUR PROPERTY 'iAX
Two Refunds Available This Year
You may be Eligib{e for One or Both
�
To find out if you're eligible, read the back of this form
,.� ...artd keep the state copy on hand because yov'll
need to use the amounts below when you apply:
1. QUALlFYING TAX AMOUNT FOR F�RM Ml-PR .... ....... .. . �� �� S� . 4 4
�Limited fo dwellings and up to IO acres
r 240 ucres plus buifdings if farm)
2: STATE PAID HOMESTEAD CREDIT FOR FORM Ml-PR . . . . . . . . . E � Q • � �
�this box is checked, you owe delinquent taxes and ❑
ay not opply for the property tax refund.
lf your tax is less than 510.00, it must be paid in full by May 31st. If
r tax is S10.00 or more it may be paid in full or the first hatf of the
ount may be paid by 1.Aay 31st and the seeond half may be paid by
ctober 31st. lote payment will result in a penalty.
� ESTI�ATED MARK�T �!ALtI�
YEAR LAND BUILDING TOTAL INCREASE
�/81 $13,800 .$49,900 $63,700
81/82 $18,000 $52,900 $70,900 11%
AY T�fIS AM4UNT �-
� . . � .
�
� � � . ------- - , . . .
. �
NcW IMP?OVc.+1_NIS . ESTIMATEDMARK_°T VAIUc �Ajtc�
63,700 r�a
YOUR
Mtlt RATE
3. Stote ................ Q �!
.
4. County .. ... . . . .. .. .. • 2 7 . 91 t
5. Township or Gty . . . . .. . � S � '7 2 �
6. School Disiri;t ......... j` 7. � 2.
7. Other iaxing Distrids ... 4. 3 6 t
o. A�za w�o raX ..... 10 3. 0 0:
8. TAX BEFORE CREDITS
9. CR'cDiTS WNICH P.cDUCE YOUR TAX:
a. Stote ScF�ol Ac�ricultural Credit
b. State Puid Homesteod Credit
c. Wetlands Cre�t
d. 3CCJTitle : Credit
10. TAX AFTEP. CREDITS .
11. Special Assessmenis Added To Your Tax:
1J4 S;'� y SS tt10b
123 SS114 ST!1 S�Wc'R
ASSESSED
$13,336
$15,352
*us
12. TOTAL TAX
TAX
$538.44
$718.10*
a 1981� mi 1
� ASSESSED YAWE �
13.33�
INCREASE
3 39'
.vv
�372.22
209.67
548.41
58.'14
1.188.44
650,00
538.44
55.58
26.O�J
620. OZ I
�: � . " � -
. : . !
�
t30KA CQUNTY tAiNNc50TA
ONACD C. BAILEY, TRcASURER
NOKA, tAINVeSOTA 55303
TAXPAYER'S COPY
STAi�IviEP�JT OF PROPERTY TDI�C PAYABl.E IN 1981
Properly Desuipfion-fo� tac�pviposes only
(Th_ lagal descripfion of yovr paperty moy diffei)
'�255 282�-8 CARLS��VS SUf'I�IIT P1r�P10R NORTH AaDN CITY OF FRIDLEY
FeeoWner: ; fJ�Ir1RD �OSEPH AND CNARLOTT� r1 FITZt�'ATRICK
onfrad Purchaser,
rope�tyDe:«�ption: LOT 7 E3LK o CARLSp�vS SU�l�41I7 !�tANOP. N AD�—SU3J TO 5 fT URAIN ?�
UTiL EASE ALONG t� N LI�+IES— -
O�J�7� OQB� 0
TAXPAYER - AGENT
�01 - TCF 015Q1Z904
ac� r��.R� av�
t�IP�5. P�lN 5Sk02
�"r.ES GA SCHOOL DISTRIGT Y/5 HST FlSCA! DISP. RATIO
N4 13 00 H .205b63
YOU MAY BE ABLE TO GET A REFUND
� OF PART OF YOUR PROPERTY TAX
Two Ref��nds Availabie This Year
I� You may be E(igible for One or Both
7o find out if you're eligible, read the back of this form
� ,,.nnd keep the state copy on hand because you'll
need to vse the amo�nts befow when you a�ply:
1. QUALIPYING TAX A�AOUNT FOR FORM Ml-PR . . . . . ... . . . . . . � 7 7 3 . 3 �
�Dmifed to dwellings ond up to )0 acres
r 240 ucres pfvs buildings if farm�
^ TATE PAIG HO."•1ESTEAD CREDIT FOR FORM Ml-PR .... . 4 4�. S 2
�f this box is checked, you owe delinquent taxes and •
may not opply for the property tax re#und. ❑
If your tax is less thon S1C.00, it must be paid in fult by May 31st. If
r tox is 510.00 or more it moy be poid in full or the first half of fhe
ount moy be Poid by Moy 31st ond the second half may be poid by
October 31st. Lote poyment will result in a penalty.
ESTIMATED MARKET 1�'ALUE
AR �AND BUILDING TOTAL INCREAS
�/81 $11,800 $34,500 $46,300
S1/82 $15,b00 $36,600 $53,200
��r �r��s A�ou�T �-
� . _ `
� . � � .__—• . � ' . . . � ' .
13`�
OWNER - CONTRACT PURCHASE�
EDWARD: JOSEPN AND Ci!At�LOTTE A FI
TZPATRI�K
5273 NORIZON DR tJE �
FRIDLcY. NIN 5:�4r21
40
3. Stote ................
4. County . .. .. . . . . .. ....
5. Township or Gy .......
6. School pistri:t _ . . ......
7. Other Taxing Distrids ...
a. Area 1hic�> Tax .....
8. TAX 6fFOR� CP,EDITS
MARCEi VALUE
46.3C
MILL RATE
. :� �
2?.91
15.�2
41 . 4a
3.9i
���.��
9. CREDITS «'HICH P.'cD'JCE YOUR TAX:
a. State Schoo� Agri:ulturol Credit
b. State Paid Homesteod Credit
c. Wetlands Cred�t
d_ 3CC/Title S Cred�t
10. TAX AF7ER CP,cDITS
l l. Special Ass=ssrnen?s Added To Yo�r Tax:
117 S7 1973-1
ASSESSED
$ 8,686
$10,116
L 12. TO7At TAX
ASSESSED YALUE
8.68b
NIZED STA7EMEN7
AMOUhlT
.��
z42.4z
136.56
�bo.3z
34.fl0
773.30
� 4GS.;sz
324.78
�17.7$
TAX Ii�CftEASE
$324.78 -
$378.26* }6�
19f�1 mi 11 a-a tP
442.561
. .� -
' ' : .. .. . �• j r:��--".. ..
. F
ANOKA COUNTY M1NNE507A
I �DONALD C. BAiLEY, TREASURER
QNOKA, MINNES07A 55303
TAnPAYER'S CO�'Y
S7ATEMcNT O� PROP�RTY �',f�tX PAYABLE tN 1981
P�operty Desvip�ion-for tarpurposes only
(The fegal dezcriplion of your pvmper�y moy diifer)
� � ,- r ,,. '
�52-�6 �97� 5 HOLIDAY HILLS CI7Y GF F?T��rY
PeeOwner: RQ3kP,T �yJAN� c �F�R'`JrTT� CSU�J TO LIFc ESTATE OF EM(�ia'� S 3AR�iFTT)
�Contract Purchoser
PropertyDescription: LCF 5 3LK 2 HOLIDr1Y N?LLS—aU�J T� �?AI': ?i UTZL cAS� S?VEZ W 9
SWLY 6 fT—
��� �� �i
TAXPAYER - AGENT OWNER - CONTRACT PURCHASER
001 — TC F�D 310-2496 R03cRT L?JA�a� � csA;Z�E7TE CSU�J T
405 E;;AI�! ST 0 LTFr E�TATc CF Et!?�A.S BA��lETT>
A�VOKF�� MN 553U3 �41 RICE CK 8� iVc '
FRIDLEY �1N 55432
CRES GA SCHOOL DISTRICT WS H5T FISCAI DISP. RATIO � N°W Ih1?ROVChC:UTS ESTIMATcD Nv�t<E7 YALUc /yNA ASSESSED VALUE
NO 14 02 H.205853 83.200 NA 13�796
YOU MAY BE ABLE TO GET A RE�UND
OF PART OF YOUR PROPERTY TAX
Two Refunds Available This Year
� You may be Eligible for One or Both
To find ovt if you're eligible, reud t�e back of this form
�� ...ond keep the stale copy on hand because you'll
need to use the amounts below when you apply:
QUALtFYING TAX AMOUNT FOR FORM Ml-PR . . . . . . . . . . . . . .
Lmifed to dweftings and up to )0 acres
r 240 aues pfus buildings if farm)
�fTATE PAIb HOMESTEAD CREDI7 FOR FORM h11-PR .........
this box is checked, you owe delinquent taxes and
moy not apply for the property tax refund.
—� — ---- —
�,67s,��
65�.�0
a
tf your tax is less thun 510.00, it must be poid in full by Moy 31st. (f
�r tax is $10.00 or more it moy be paid in full or the first half of the
ount may be paid by May 31st and the second half may be paid by
October 31st. Late payment will result in a penal.ty.
� ESTIMATED MARKET VALUE
YEAR LAND BUILDING TOTAL INCREASE
�/81 $20,600 $62,600 $83,200
/82 $23,900 $66,400
P�� Yr�is An�ou�vT
�
$90,300 9%
�
3. State .. .......:...
4. County .... .. . ........
5. Township or Ciy .......
6. School'District . , .......
7. Otner Toxing D�sTrids ...
o. Area Wide iax .....
8. TAX BEFORE CREDITS
YOUR tTE�A1ZE0
h1111 RATE
.���
27.�10
15.722
41.�z�
4.35a
1�3.Q03
9. CREDITS WHICH RcDUCE YOUR TAX:
o. State School Agriwituroi Credit
b. State Poid Homesteod Credit
c. Vletlands Credit
d. 3CC/Title fi Credit
10. TAX AFTER CREDITS
11. Speciot Aszessments Added To Your Tax:
ASSESSED TAX
$18,796
$20,784
*��
12. TO7AL TAX
.Q�
52=t. Fi0
295.51
772.94
81 .95
1,675.4fl
- 650.'0�
4�025.00
INCREASE
$1,025.00
�1,202.16* �17�
mill rate �
1
' . � . . . � . . . �. � - . . :r_: - -,.. -
. - �.� ,:
'I, � : , . - . - -.
.. ---- ' . ' . _ �
�NOK-A CQUNiY MIIvNESOiA
ONALO C.�BAILE1(, TREASt;RER
NOKA, l�11N�IE507A 553fl3
_ __ : _ _ _ _ �
TAX��'��R'S COPY
STA7�MENT OF PR4PFRTY TAX PAYABLE IN 1981
Property DescripJion•fo� tox�viposes onfy
(The fega! dezcriptron of you� propeity may differ)
_� _ n '
�70y2 0�$0—b OAK CREEK �',D�ITIO.J CITY CF rRIULEY
Feeo�,�•ner: WjLI.jAP1 ,lOSEPFi AidD K�Y �`Ji�f�v�? �iE�
ontcact Purchoser:
`°PB``�'°es`"a''°": LOT TS 3LK � OAK CRE�K A�7D
�
TAXPAYER - AGENT
� '�J�� J 3� <AY 30NNER �JE�'
219 LOG�N �APK:v'AY
MPLS.MIhiv �5432
NP/BLK RG. � ACRcS GA SCIIOOL DISiRiCT WS HST f15CAl DIS?. RATIf
�D1 O�J NO 14 00 H.20536
� YOU MAY BE ABLE 70 GET A REFUND
OF PART OF YOUR PROPFRi'Y TAX
Two Refunds Available This Year
� Yov may be Eligible for One or Both
To find out if you're eligible, read the back of this form
:� ...and keep the stote copy on hond becnuse you'll
need to use the amounts below when you apply:
UALtFY1NG TAX AMOUNT FOR FORM Ml-PR .......
� Umiled fo dwe!}ings ond up fo )0 acres ••• •••• 2. 515 • 7 2
r 240 ocres pfus 6vildings if larmJ
�TATE PAID HOMESTEAD CREDIT fOR FORM Ml-PR ... .. .... - � S O.� Ci'
f this �box is checked, you owe delinquent taxes and �
moy nof apply for the property tox refund.
�
If your tax is less than 510.00, it must 6e paid in full by May 31st. If
�r taz is 510.00 or more it may be paid in full or tha first holf of the
ount may be poid by May 31st ond ihe second halF inay be paid by
October 31st, late payment will result in a penalTy.
� ESTIMATED MARKET VALUE
YEAR LAND BUILDING TOTAL INCREAS
�/81 $27,200 $90,200 $117,400
/80 $28,400 $95,600 $124,000 6%
�
��� �r��s An�ou�T �-
�
OWNER - CO�i7P,ACT PURCHASER
`ti'ILC.In;•l. J uS-?ti At�1D iC�Y 3^v;J'vER Pdc"
` -
219 LO �AP� ?K�Y �dE . -
FRi�L�Y. '�I�;V 55432
tOV"cM: rvTS ESANAT°_D MARxcT VAIUc !/W /155ESS�D VALUE
i17,4�� F!� 28.372
3. State ............:...
4. County ...............
S. Township or Gry .......
6. School District .........
7. Other Toxing Districts ...
o. Area Wide Tax .... .
8. TAX BEFORc CREDI7S
:�3
27.91
15.72
41.1?
�.41
1�3.00
9. CREDI75 WHICi{ P.E�UCE YOUR TAX:
o. Statz Schcol A3ri:ulturc! Crzdit
b. State Poid Home>teod Credit
c. Wetlonds �redit
d. 3CC/Title � Cre�t
I 10. TAX AFTER CREDITS
11. Special Ass>ssne�fs Added To Your Tax:
ASSESSED
$28,372�
$30,220
*usi n�
i2. 7oTai rax
. . � -
� . � � _ � _..�. . . � . . . • ' . � .
. .
TAX
$1,865.72
$2,029.58*
1981 mill rate
.Q�
791.8T
446.flb
1 .166.7�
117.��
2.515.72
� 650.�0
1.Sb5.72
INCREASE
-- 9%
1.�65.?�f
:. " . _ - ._ - � _.
• - . �
� ___ : _ _ : �:.�. . �, :; . �.� y. . � . . . _ �. . . � �,,: _:.-
' I AXNAY��K'S CUNY_ _._ . __
__ _ _ _
,, �NOKA COUNTY MINNESOTA
orva�a c: ea��EY, tF�ASUS�R STA7EMEN7 OF PRQPERTY TAX PA1fABLE IN 19i31
NOKA, MINN:SOTA 55303
P�oper►y Desuiplion-for tax purposes only
(The legal desciiplion of your properly may differ)
' � �
59261 05vu-1 SYLVAN HILLS PLAT 4 CITY ^�r �RI�L=Y
�FeeOwner: ii�RVIN J F�(tiD �V�LIfJE r� H�?R�'�.4',?:
ontrad Purcfiossr, :
ropertyDescription: L�T Z �l.iC 2 SYI..'t;F1�i NILLS PLri► 4—SU3,1 T0 ��T UTiL y�ZAIRIAG=
tAS� AL^vlJG REAR GF LOT—
� -.
TAXPAYER - AGENT OWNER - CONTRACT PURCNASER
hi N�RRh1ANU �I�ZVi��- J Ati� E'JELItit R;i�RRF2AN'V
� 278 hitRC�fRY Dr� 270 '���:CUP.Y �R "�� .
� FRIP�cYr ''lU 55432 FRI�L�Yi �rir�l 554.�? �
�
GA
OISP.
�0 �02 OJ NO 1G 00 N.2058b3
� -
YOU MAY BE ABLE ?O GET A REFUND
� OF PART OF YOUR PROPER7Y iAX
Two Refunds Available Tnis Year
� You may be Eligible for One or Both
To find nut if you're eligible, read the back of this form
� ...and keep the state copy on hand because you'll
nead to use the amounts below when yov apply:
UALIFYiNG TAX AMOUNT FOR fORM Ml-FR ..............
�mited fo dwelfinys ond up fo i0 acres 1.11 ^. 7 U
r 240 acres plus buildinc�s if form)
�TATE PAID HOAIEST'cAD CREDIT FOR FORM Ml-PR ........
ihis box' is checked, you owe detinquent toxes and
moy not dpply {or the property }ax refund.
a� -- - - ----
544. ��
❑
If your tax is less than 510.00, it must be pnid in full by May 31st. If
tax is S10.00 or more it moy be paid in ivll or tfie first holf of the
un+ muy be paid by �day. 31st ond tne second half may be paid by
pdober 31st Lote poyment wilt result in a penalty.
� ESTIMATED MARKET VALUE
YEAR LAND � BUILDING TOTAL INCREASE
�3/81 $14,000 $46,800 $60,800
/82 $17,000 $49,600 $66,600 10%
�
PAY � H i S A M O U[� T�------- �
�
ESL7TAT:D
3. Stote ... ..........
4. County . . . .. . . ... . ....
5. Township or City .......
6. School Distrid .........
7. Other Toxing Distrids ...
a. Area Wide Tox .....
8. TAX BEFOP.E CREDITS
50. &C7�1 yA
MILL RATE
.t7fl�
27.910
15.722
41.123
3.914
1�3.v03
9. CREDI75 1MHICN R"cDUCE YOUR TAX:
a. State Schcol Aoriculturol Credit
b. Stote Paid Hom>stead Credit
c. Wetionds Credit
d. 3CC/Title II Credit
10. TAX AFTER CREDITS .
11. Special Assessmznts Added To Your Tax:
ASSESSED TAX
$12,524
$14,148
12. 70TAL TAX
$466.42
$604.48*
1 mill ra
ASSESSED VALUE
12.524
sraTenneNr
AMOUNT
.�fl
349.56
19b.�9C
�515.�2
4�.oz
1.11t�.50
044.�3
4a�.42
INCREASE
30�
. ` _ . . . . - . . . _ ,' _
. . . • � : :_ � � • . r, t - "
i� . � __� . � . � � � . � - - � � �
. . . . . . . . . ._:r;.._
� TAX�'�Y�R'� COt Y .
�NOKA COUN7Y MINNESOTA
ONALD C. BAILEY, TaEasuaER STA7EM�NT O� PROP��i'Y TAX PAYA�Lr IN 1981
NOKA, PAINNE507A 55303 �
➢roperfy Descripfiom(or fax pv�poses only
(Tne /ego! de;cription of your properfy moy differ')
'
57533 1020-2 RICE Cr2EE� TERt2�Cc ?LAT 4 CITY G� �%ZJL�Y
FeeoW�e.: SJIRGIL C a Sf-1IRLEY �'i �I"!RICK •
, �onira,t Purcfiaser: '
roperty Des<ription: .� �
c � �—
'
L4T � r�LK 4?ICt C��cK T�_f'�r,C� PL�T 4—�;;�J i� S FT J7IL ER�t
� Sll3J rc 1� FY satizra�Y ���;_� ��s_—
TAXPAYER - AGENT
' VIR�IL C NERRICK
6279 UNIV �VE tdE.
FRIDLEY� ti1P�! 7S4S2
T W P/atK
WS I HST � FISCAL DISP. RATIO
�00� 0�4 �a{ � NOI 14 I 02I Nj .2Q5853
I I
YOU MAY B� ABLE TO G'�T A R�FUND
' OF PART O� YOUR PROPERTY TAX
iwo Refunds Available This Year
' You may be Eligibfe for One or Both
To find aut if you're eligible, read the back of this form
; � ...and keep the state copy on hand because you'll
need to use fhe nmounts below when you apply:
UAIiFYING TAX AMOUN7 FOR fORM Ml•PR . . . . . .... . .. . . '
imited to dwedings and up (o )0 acres �♦� 5 6.� C
� 240 acres pfus buildings if formJ
�TATE PAID HOldESTEAD CRED{T FOR fORh1 PA1-PR ........
this b�x is checked, you owe delinquent taxes and
may not apply • for ihe property tox refund.
O �17. Q�i
�J
If your tax is less than 510.00, it must be paid in ful! by May 31st. If
r tox is 510.00 or more it moy be paid in full or the first half of the
ount moy be paid by Moy 31st and the second half may be paid by
Odober 31st. Lnte payment will resutt in a penalty.
� fSTIMATED MARKET VALUE
YEAR LAND BUILDING TOTAL INCREASE
'J/81 $25,600 $68,900 $94,500
1/82 $29,400 $81,600 $111,000 17�
�
� F',�Y T��S /aI1�0Ui�IT ����
'
OWNER - CONTP.ACT PURCHASER
VIi?v �� y y SHIr�L�Y =�' H_�nICK
477 ?iCE CK TcP,R
F��JL�Y "�V 55432
?4.50�1 ��A
YOUR IiE��A1ZE0 STA
3. $to�e ................ . � Q 0
4. County . . . .. . . . . ... . . . 2 % . Q 1 �J
5. Township or City .......
1�.722
6. School D�stri;: .... ..... 41 .1 2 3
%. ��}IBf TOx�O^y '.�.i5.'nd5 . . . 4 • � L' i.!
o. Areo \�ca 7ox .....
1u3.G�3
8. 1'AX BEFOR= CREDfTS
9. CR"cDITS VJHI�H :=DUCE YOUR TAX:
n. S!ate ScF.�-.i .`.gritulTurcl Credit
b. State Pc�� !'.�nesteod Credit
t. Wetlonds Cre�;t
d. 3CC/Titf> = Cred�t
10. TAX AFTeR CREDITS
il. Special As:e>s^:>�Y> Added 7o Your 7ax:
ASSESSED
$21,960
$26,580
*usinc
12. 70tAL 7iaX
TAX INCREASE
$1,306.96
$1,718.68* 32�
1981 mill rate
ESSEO VALUE
27.9bQ
MENT
NOUNT
.00
61 2.89
345.26
9a3.�6
95.75
1.956.9b
6��.44
. � _ . - _ -
. . - , . !
� .. - • . . ' -