Public Notices published June 8, 2023

Date:

MINUTES of the BOARD OF MINNEHAHA COUNTY COMMISSIONERS SITTING AS A COUNTY BOARD OF EQUALIZATION

            MINUTES of the BOARD OF MINNEHAHA COUNTY COMMISSIONERS

            SITTING AS A COUNTY BOARD OF EQUALIZATION

            4/11/2023   9:00 AM

            Dean Karsky, Jean Bender, Jen Bleyenberg, Joe Kippley present.

            MOTION by Kippley, seconded by Bleyenberg, to convene as a County Board of Equalization, and

            subscribe to an oath as members of the Board of Equalization. 4 ayes.

            MOTION by Kippley, seconded by Karsky, to approve the agenda. 4 ayes

            MOTION by Kippley, seconded by Bleyenberg, to authorize the Director of Equalization to correct

            errors and to make necessary adjustments for the year 2023 pursuant to SDCL 10 11 16. 4 ayes.

            MOTION by Karsky, seconded by Kippley, to authorize the Director of Equalization to add omitted

            property to the County assessment rolls for 2023 pursuant to SDCL 10 11 2 through 10 11 8. 4 ayes.

            MOTION by Karsky, seconded by Kippley, to authorize the Director of Equalization to make

            changes for the freeze on assessments of dwellings of disabled and senior citizens for 2023 as

            certified by the Minnehaha County Treasurer, in compliance with SDCL 10 6A 2. 4 ayes.

            MOTION by Karsky, seconded by Bleyenberg, to authorize the Director of Equalization to make the

            necessary changes in value for qualifying Historical Properties, in compliance with SDCL 1 19B 25.

            4 ayes.

            MOTION by Karsky, seconded by Bleyenberg, to authorize the Director of Equalization to make the

            necessary changes in value for properties qualifying for the Discretionary Formula under SDCL

            10 6 35.2. 4 ayes.

            MOTION by Kippley, seconded by Bleyenberg, to authorize Director of Equalization to apply

            exemptions for parcels owned by certain disabled veterans under SDCL 10 4 40. 4 ayes.

            MOTION by Kippley, seconded by Karsky, to deny the application exemptions for three parcels for

            not meeting the requirements under SDCL 10 4 40. 4 ayes

            MOTION by Bleyenberg, seconded by Karsky, to authorize the Director of Equalization to apply

            exemptions to properties qualifying for the Renewable Energy Exemption in accordance with SDCL

            10 4 44. 4 ayes.

            MOTION by Kippley, seconded by Bleyenberg, to authorize the Director of Equalization to make

            necessary changes for Owner Occupancy for 2023. 4 ayes.

            MOTION by Kippley, seconded by Bleyenberg, to remove certain parcels from owner-occupancy

            status. 4 ayes.

            MOTION by Kippley, seconded by Karsky, to apply contractor only owner-occupied status for 2023.

            4 ayes.

            MOTION by Bleyenberg, seconded by Karsky, to authorize the Director of Equalization to apply

            exemptions to 2023 applications received on properties qualifying for the tax exempt status. 4 ayes.

            MOTION by Karsky, seconded by Bleyenberg, to remove the tax exempt status for certain

            properties. 4 ayes.

            MOTION by Bleyenberg, seconded by Karsky, to approve adjustments to appealed properties to their actual sale value; if the sale took place during the last assessment year and the

            Director of Equalization confirmed the sale as an armed length

            Rec id: 57600

            County Appeal:           15

            Taxpayer:        SIOUX FALLS DEVELOPMENT FOUNDATION INC

            Legal:   24 102 50 SIOUX FALLS CITY UNPLATTED

            Description:    PT N1/2 (EX N2020.27 W2766.61 & EX S274 W348 & EX H 1 & EX TR 1 & EX LOTS H 3 &H 4 & EX

            FOUNDATION P ARK ADDN & EX PT N1/2 24 102 50 LYING SW OF BN RR ROW & LYING W LOT 4

            BLK 1 FOUNDATION PARK ADDN & LYING N OF WEST FOUNDATION COURT (EX N2020.27 W276

            6.61 & EX LOTS H3 & H4) LYING S OF BN RR ROW 24 1 02 50 SIOUX FALLS CITY UNPLATTED

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $507,000 to $0.  Changed Total Value from $507,000 To $0.

            Ayes:   4          Nays:   0

            Rec id: 94556

            County Appeal:           16

            Taxpayer:        SIOUX FALLS DEVELOPMENT FOUNDATION INC

            Legal:   24 102 50 SIOUX FALLS CITY UNPLATTED

            Description:    24 102 50 SIOUX FALLS CITY UNPLATTED

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $994,900 to $0.  Changed Total Value from $994,900 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96620

            County Appeal:           17

            Taxpayer:        CROOKS DEVELOPMENT CORPORATION

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 3 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      3         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $62,500 to $0.  Changed Total Value from $62,500 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96621

            County Appeal:           18

            Taxpayer:        CROOKS DEVELOPMENT CORPORATION

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 4 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      4         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $66,200 to $0.  Changed Total Value from $66,200 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96623

            County Appeal:           19

            Taxpayer:        CROOKS DEVELOPMENT CORPORATION

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 6 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      6         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $62,800 to $0.  Changed Total Value from $62,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96624

            County Appeal:           20

            Taxpayer:        CROOKS DEVELOPMENT CORPORATION

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 7 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      7         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $59,500 to $0.  Changed Total Value from $59,500 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96625

            County Appeal:           21

            Taxpayer:        CROOKS DEVELOPMENT CORPORATION

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 8 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      8         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $61,000 to $0.  Changed Total Value from $61,000 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96629

            County Appeal:           22

            Taxpayer:        CROOKS DEVELOPMENT CORPORATION

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 12 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      12        Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $58,800 to $0.  Changed Total Value from $58,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 60164

            County Appeal:           23

            Taxpayer:        DELL RAPIDS ECONOMIC DEVELOPMENT CORPORATION

            Legal:   HERDING ADDN TO CITY OF DELL RAPIDS

            Description:    Lot 5 HERDING ADDN TO CITY OF DELL RAPIDS

            Lot:      5         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $91,900 to $0.  Changed Total Value from $91,900 To $0.

            Ayes:   4          Nays:   0

            Rec id: 59804

            County Appeal:           24

            Taxpayer:        GREATER SIOUX FALLS CHAMBER OF

            Legal:   DOWNTOWN CENTER URBAN RENEWAL SUBD TO CI

            Description:    Lot 9R Block 1 DOWNTOWN CENTER URBAN RENEWAL SUBD TO CITY OF SIOUX FALLS

            Lot:      9R       Block:  1

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $451,400 to $0.   Changed Na Bldg Value from $4,390,400 to $0.  Changed Total Value from

            $4,841,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 87010

            County Appeal:           25

            Taxpayer:        HARTFORD AREA DEVELOPMENT

            Legal:   SOUTH ADDN TO CITY OF HARTFORD

            Description:    N1/2 VAC ALLEY LYING ADJ & Lot 2 Block 6 SOUTH ADD N TO CITY OF HARTFORD

            Lot:      2         Block:  6

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $45,200 to $0.  Changed Total Value from $45,200 To $0.

            Ayes:   4          Nays:   0

            Rec id: 75951

            County Appeal:           26

            Taxpayer:        HARTFORD AREA DEVELOPMENT CORPORATION

            Legal:   RAILWAY ADDN TO CITY OF HARTFORD

            Description:    Lot 6 RAILWAY ADDN TO CITY OF HARTFORD

            Lot:      6         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   0          Nays:   0

            Rec id: 23390

            County Appeal:           27

            Taxpayer:        HARTFORD AREA DEVELOPMENT FOUNDATION

            Legal:   HARTFORD CITY PROPER

            Description:    LOTS 1 & 2 & S 3/4 Lot 3 Block 4 HARTFORD CITY PRO PER

            Lot:      3         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 23391

            County Appeal:           28

            Taxpayer:        HARTFORD AREA DEVELOPMENT FOUNDATION

            Legal:   HARTFORD CITY PROPER

            Description:    N 1/4 LOT 3 & ALL Lot 4 Block 4 HARTFORD CITY PROP ER

            Lot:      4         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 23392

            County Appeal:           29

            Taxpayer:        HARTFORD AREA DEVELOPMENT FOUNDATION

            Legal:   HARTFORD CITY PROPER

            Description:    Lot 5 Block 4 HARTFORD CITY PROPER

            Lot:      5         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 23393

            County Appeal:           30

            Taxpayer:        HARTFORD AREA DEVELOPMENT FOUNDATION

            Legal:   HARTFORD CITY PROPER

            Description:    Lot 6 Block 4 HARTFORD CITY PROPER

            Lot:      6         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 23394

            County Appeal:           31

            Taxpayer:        HARTFORD AREA DEVELOPMENT FOUNDATION

            Legal:   HARTFORD CITY PROPER

            Description:    Lot 7 Block 4 HARTFORD CITY PROPER

            Lot:      7         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 23395

            County Appeal:           32

            Taxpayer:        HARTFORD AREA DEVELOPMENT FOUNDATION

            Legal:   HARTFORD CITY PROPER

            Description:    Lot 8 Block 4 HARTFORD CITY PROPER

            Lot:      8         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 81344

            County Appeal:           33

            Taxpayer:        HARTFORD AREA DEVELOPMENT

            Legal:   HARTFORD TOWNSHIP  102 51

            Description:    NE1/4 (EX H 1, H 2 & H 3 & EX DICKERSON'S ADDN & E X KIDWILER'S ADDN & EX TR 1 OF THE

            MEADOWS ADDN) 1 6 102 51 HARTFORD TOWNSHIP  102 51

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Ag Land Value from $319,500 to $0.  Changed Total Value from $319,500 To $0.

            Ayes:   4          Nays:   0

            Rec id: 86328

            County Appeal:           34

            Taxpayer:        HARTFORD AREA DEVELOPMENT

            Legal:   HARTFORD TOWNSHIP  102 51

            Description:    TRACT 1 OF THE MEADOWS ADDITION NE1/4 16 102 51 HA RTFORD TOWNSHIP  102 51

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Ag Land Value from $76,700 to $0.  Changed Total Value from $76,700 To $0.

            Ayes:   4          Nays:   0

            Rec id: 87009

            County Appeal:           35

            Taxpayer:        HARTFORD AREA DEVELOPMENT

            Legal:   SOUTH ADDN TO CITY OF HARTFORD

            Description:    LOTS 3, 4 & LOT 5 (EX E20 LOT 5) & S1/2 VAC ALLEY LYING ADJ & BLOCK 6 SOUTH ADDN TO CITY

            OF HARTFORD

            Lot:      5         Block:  6

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $36,900 to $0.  Changed Total Value from $36,900 To $0.

            Ayes:   4          Nays:   0

            Rec id: 95299

            County Appeal:           36

            Taxpayer:        MINNEHAHA COMMUNITY WATER CORP

            Legal:   WATER TOWER ADDN NO.2 SW1/4 15 102 52 HU

            Description:    WATER TOWER ADDN NO.2 SW1/4 15 102 52 HUMBOLDT TWP

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $3,100 to $0.  Changed Total Value from $3,100 To $0.

            Ayes:   4          Nays:   0

            Rec id: 63827

            County Appeal:           37

            Taxpayer:        INTER LAKES COMMUNITY ACTION

            Legal:   CHILDRENS INN ADDN TO CITY OF SIOUX FALL

            Description:    Lot 1A CHILDRENS INN ADDN TO CITY OF SIOUX FALLS

            Lot:      1A       Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 84439

            County Appeal:           38

            Taxpayer:        VOLUNTEERS OF AMERICA, DAKOTAS

            Legal:   THE BLUFFS ADDN TO CITY OF BRANDON

            Description:    Lot 1 Block 9 THE BLUFFS ADDN TO CITY OF BRANDON

            Lot:      1         Block:  9

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $79,600 to $0.  Changed Total Value from $79,600 To $0.

            Ayes:   4          Nays:   0

            Rec id: 60158

            County Appeal:           39

            Taxpayer:        VOLUNTEERS OF AMERICA DAKOTAS

            Legal:   HAUGS ADDN S1/2 SE1/4 12 102 50 BENTON

            Description:    Lot 5A HAUGS ADDN S1/2 SE1/4 12 102 50 BENTON TOW NSHIP

            Lot:      5A       Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $32,800 to $0.   Changed Na Bldg Value from $263,000 to $0.  Changed Total Value from

            $295,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 97170

            County Appeal:           40

            Taxpayer:        VOLUNTEERS OF AMERICA DAKOTAS

            Legal:   TIMBERLINE ESTATES ADDN TO CITY OF SIOUX

            Description:    LOTS 5A & 5B BLOCK 3 TIMBERLINE ESTATES ADDN TO CI TY OF SIOUX FALLS

            Lot:      5A        Block:  3

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $57,800 to $0.   Changed Na Bldg Value from $510,000 to $0.  Changed Total Value from

            $567,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 25830

            County Appeal:           41

            Taxpayer:        VOLUNTEERS OF AMERICA DAKOTAS

            Legal:   BENNETT'S 1ST ADDN TO CITY OF SIOUX FALL

            Description:    5 & N1/2 Lot 6 Block 8 BENNETT'S 1ST ADDN TO CITY OF SIOUX FALLS

            Lot:      6         Block:  8

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $39,600 to $0.   Changed Na Bldg Value from $230,600 to $0.  Changed Total Value from

            $270,200 To $0.

            Ayes:   4          Nays:   0

            Rec id: 94464

            County Appeal:           42

            Taxpayer:        PEACE HOLDINGS LLC

            Legal:   DAWLEY FARM VILLAGE ADDN TO THE CITY OF

            Description:    Lot 14 Block 7 DAWLEY FARM VILLAGE ADDN TO THE CIT Y OF SIOUX FALLS

            Lot:      14       Block:  7

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $76,300 to $0.   Changed Na Bldg Value from $1,016,400 to $0.  Changed Total Value from

            $1,092,700 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96600

            County Appeal:           43

            Taxpayer:        HABITAT FOR HUMANITY OF GREATER SIOUX FALLS

            Legal:   MILLARD ACRES ADDITION

            Description:    LOT 1B INCLUSIVE OF TRACT 1 MILLARD ACERS ADDITION TO THE CITY OF SIOUX FALLS

            Lot:      1B        Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $9,000 to $0.   Changed Na Bldg Value from $184,400 to $0.  Changed Total Value from

            $193,400 To $0.

            Ayes:   4          Nays:   0

            Rec id: 20295

            County Appeal:           44

            Taxpayer:        HABITAT FOR HUMANITY OF

            Legal:   LANGNESS 1ST ADDN T CITY OF BALTIC

            Description:    E 1/2 LOT 11 & ALL Lot 12 Block 6 LANGNESS 1ST ADD N T CITY OF BALTIC

            Lot:      12       Block:  6

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $24,000 to $0.   Changed Na Bldg Value from $135,700 to $0.  Changed Total Value from

            $159,700 To $0.

            Ayes:   4          Nays:   0

            Rec id: 89953

            County Appeal:           45

            Taxpayer:        HABITAT FOR HUMANITY OF

            Legal:   TOWER PARK ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 3A Block 5 TOWER PARK ADDN TO CITY OF SIOUX FA LLS

            Lot:      3A       Block:  5

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $18,000 to $0.   Changed Na Bldg Value from $166,100 to $0.  Changed Total Value from

            $184,100 To $0.

            Ayes:   4          Nays:   0

            Rec id: 32269

            County Appeal:           46

            Taxpayer:        SOUTH DAKOTA ACHIEVE

            Legal:   CO AUD SUB NE1/4 4 101 49 (AKA FROLEICH)

            Description:    TRACT 166 (EX W40') CO AUD SUB NE1/4 4 101 49 (AKA FROLEICH)

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $55,800 to $0.   Changed Na Bldg Value from $414,700 to $0.  Changed Total Value from

            $470,500 To $0.

            Ayes:   4          Nays:   0

            Rec id: 73461

            County Appeal:           47

            Taxpayer:        SOUTH DAKOTA ACHIEVE

            Legal:   GRACELAND ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 15 Block 1 GRACELAND ADDN TO CITY OF SIOUX FAL LS

            Lot:      15       Block:  1

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $25,300 to $0.   Changed Na Bldg Value from $367,200 to $0.  Changed Total Value from

            $392,500 To $0.

            Ayes:   4          Nays:   0

            Rec id: 94282

            County Appeal:           48

            Taxpayer:        JEFFERSON VILLAGE APARTMENTS

            Legal:   MAPLE MALL ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 4A Block 1 MAPLE MALL ADDN TO CITY OF SIOUX FA LLS

            Lot:      4A       Block:  1

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $129,500 to $0.   Changed Na Bldg Value from $298,200 to $0.  Changed Total Value from

            $427,700 To $0.

            Ayes:   4          Nays:   0

            Rec id: 97402

            County Appeal:           49

            Taxpayer:        AFFORDABLE HOUSING SOLUTIONS

            Legal:   BEVERLY GARDENS ADDN TO CITY OF SIOUX FA

            Description:    LOT 3A BLOCK 4 BEVERLY GARDENS ADDN TO CITY OF SIO UX FALLS

            Lot:      3A        Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $34,900 to $0.  Changed Total Value from $34,900 To $0.

            Ayes:   4          Nays:   0

            Rec id: 97403

            County Appeal:           50

            Taxpayer:        AFFORDABLE HOUSING SOLUTIONS

            Legal:   BEVERLY GARDENS ADDN TO CITY OF SIOUX FA

            Description:    LOT 4A BLOCK 4 BEVERLY GARDENS ADDN TO CITY OF SIO UX FALLS

            Lot:      4A        Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $34,900 to $0.  Changed Total Value from $34,900 To $0.

            Ayes:   4          Nays:   0

            Rec id: 54067

            County Appeal:           51

            Taxpayer:        AFFORDABLE HOUSING SOLUTIONS

            Legal:   23 101 49 SIOUX FALLS CITY UNPLATTED

            Description:    SW1/4 /EX HILLTOP HEIGHTS & EX CHERRY CREEK ADDN/ 23 101 49 SIOUX FALLS CITY

            UNPLATTED

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $68,500 to $0.  Changed Total Value from $68,500 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96297

            County Appeal:           52

            Taxpayer:        GROVE AT ELLIS CROSSING, THE

            Legal:   ELLIS CROSSING ADDITION TO CITY OF SIOUX

            Description:    LOT 4 BLOCK 1 ELLIS CROSSING ADDITION TO CITY OF S IOUX FALLS

            Lot:      4         Block:  1

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $147,400 to $0.   Changed Na Bldg Value from $597,700 to $0.  Changed Total Value from

            $745,100 To $0.

            Ayes:   4          Nays:   0

            Rec id: 28227

            County Appeal:           53

            Taxpayer:        UNIVERSITY OF SIOUX FALLS

            Legal:   COLLEGE ADDN TO CITY OF SIOUX FALLS

            Description:    S 44' SW1/4 Block 60 COLLEGE ADDN TO CITY OF SIOUX FALLS

            Lot:      Block:  60

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 28229

            County Appeal:           54

            Taxpayer:        UNIVERSITY OF SIOUX FALLS

            Legal:   COLLEGE ADDN TO CITY OF SIOUX FALLS

            Description:    N 44' S 88' SW1/4 Block 60 COLLEGE ADDN TO CITY OF SIOUX FALLS

            Lot:      Block:  60

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 43441

            County Appeal:           55

            Taxpayer:        SIOUX FALLS FORMATION TRUST

            Legal:   PROSPECT HILL ADDN TO CITY OF SIOUX FALL

            Description:    W1/2 5 TO Lot 7 Block 8 PROSPECT HILL ADDN TO CITY OF SIOUX FALLS

            Lot:      7         Block:  8

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $37,300 to $0.   Changed Na Bldg Value from $244,500 to $0.  Changed Total Value from

            $281,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 40442

            County Appeal:           56

            Taxpayer:        IGLESIA EVANGELICA NUEVA JERUSALEM, PENTECOSTES

            Legal:   MORNINGSIDE 1ST ADDN TO CITY OF SIOUX FA

            Description:    S 16' 1 & ALL Lot 2 Block 2 MORNINGSIDE 1ST ADDN T O CITY OF SIOUX FALLS

            Lot:      2         Block:  2

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $21,600 to $0.  Changed Total Value from $21,600 To $0.

            Ayes:   4          Nays:   0

            Rec id: 40437

            County Appeal:           57

            Taxpayer:        CHRISTIAN CHURCH (DISCIPLES OF CHRIST) IN THE UPPER MIDWEST

            Legal:   MORNINGSIDE 1ST ADDN TO CITY OF SIOUX FA

            Description:    TRACT B Block 1 MORNINGSIDE 1ST ADDN TO CITY OF SI OUX FALLS

            Lot:      Block:  1

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 61812

            County Appeal:           58

            Taxpayer:        WASHED CLEAN ADDICTION & RECOVERY MINISTRY

            Legal:   K NOPF ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 1 K NOPF ADDN TO CITY OF SIOUX FALLS

            Lot:      1         Block:

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $67,900 to $0.   Changed Na Bldg Value from $253,500 to $0.  Changed Total Value from

            $321,400 To $0.

            Ayes:   4          Nays:   0

            Rec id: 40469

            County Appeal:           59

            Taxpayer:        PENTECOSTAL FELLOWSHIP OF THE

            Legal:   MORNINGSIDE 1ST ADDN TO CITY OF SIOUX FA

            Description:    (EX LOTS H 1 & H2) LOTS 1 TO Lot 3 Block 4 MORNING SIDE 1ST ADDN TO CITY OF SIOUX FALLS

            Lot:      3         Block:  4

            Motion by: Bleyenberg Seconded by: Karsky to approve the following:

            Changed Na Land Value from $63,000 to $0.   Changed Na Bldg Value from $148,800 to $0.  Changed Total Value from

            $211,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 96622

            County Appeal:           60

            Taxpayer:        GULLEKSON, DOUG

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 5 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      5         Block:

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 96626

            County Appeal:           61

            Taxpayer:        JACOBS & CO LLC

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 9 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      9         Block:

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 96627

            County Appeal:           62

            Taxpayer:        TWO K PROPERTIES LLC

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 10 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      10        Block:

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 96630

            County Appeal:           63

            Taxpayer:        DYBVIG, AUSTIN J &

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 13 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      13        Block:

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 96631

            County Appeal:           64

            Taxpayer:        HAUG STORAGE PROPERTIES LLC

            Legal:   CDC NORTH ADDN CITY OF CROOKS

            Description:    LOT 14 CDC NORTH ADDITION TO THE CITY OF CROOKS

            Lot:      14        Block:

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 42207

            County Appeal:           65

            Taxpayer:        MG OIL COMPANY

            Legal:   PECK'S ADDN TO CITY OF SIOUX FALLS

            Description:    NELY 1/2 VAC PASCAL ST & TRACT 15 PECK'S ADDN TO C ITY OF SIOUX FALLS

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 93864

            County Appeal:           66

            Taxpayer:        SIOUX FALLS DEVELOPMENT        FOUNDATION INC

            Legal:   24 102 50 SIOUX FALLS CITY UNPLATTED

            Description:    THAT PT N2020.27 W2766.61 N1/2 LYING S & W OF BN R R ROW (EX FOUNDA TIO PARK

            ADDN) BEGINNING AT NE COR NE R LOT 3A BLK1 FOUNDATION PARK ADDN THEN N88ø04' 21"E

            371.59 TO BN RR ROW THEN ALONGN BN RR ROW S64 ø36'34 "E 147.12 THEN N25ø23'26"E 92

            THEN LEAVING BN RR ROW S64ø36'34"E 249.9 THEN S01ø56'28"E 914.9 2 THEN ETC. 24 102 50

            SIOUX FALLS CITY UNPLATTED

            Motion by:  Seconded by:  to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 95752

            County Appeal:           79

            Taxpayer:        HERZOG, WILLIAM &

            Legal:   ASPEN HEIGHTS ADDN TO CITY OF SIOUX FALL

            Description:    UNIT 16 ASPEN HEIGHTS CONDOMINIUMS PHASE III LOT 1 BLOCK 29 ASPEN HEIGHTS ADDNTO

            CITY OF SIOUX FALLS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $182,700 to $32,700.  Changed Total Value from $206,300 To $56,300.

            Ayes:   4          Nays:   0

            Rec id: 82594

            County Appeal:           80

            Taxpayer:        WALSH, RORY

            Legal:   TIMBERLINE ESTATES ADDN TO CITY OF SIOUX

            Description:    Lot 19 Block 9 TIMBERLINE ESTATES ADDN TO CITY OF SIOUX FALLS

            Lot:      19       Block:  9

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $514,700 to $364,700.  Changed Total Value from $559,700 To $409,700.

            Ayes:   0          Nays:   0

            Rec id: 43678

            County Appeal:           81

            Taxpayer:        GLASFORD, JAMES &

            Legal:   RAVEN OAKS ADDN TO SIOUX FALLS

            Description:    SELY 90' OF Lot 8 Block 2 RAVEN OAKS ADDN TO SIOUX FALLS

            Lot:      8         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $222,500 to $72,500.  Changed Total Value from $258,000 To $108,000.

            Ayes:   4          Nays:   0

            Rec id: 94365

            County Appeal:           82

            Taxpayer:        NELSON, HENRY F &

            Legal:   WINDMILL RIDGE ADDITION TO CITY OF SIOUX

            Description:    LOT 29 BLOCK 5 WINDMILL RIDGE ADDITION TO CITY OF SIOUX FALLS

            Lot:      29       Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $245,000 to $95,000.  Changed Total Value from $273,700 To $123,700.

            Ayes:   4          Nays:   0

            Rec id: 13283

            County Appeal:           83

            Taxpayer:        DICKERSON, ROBERT L &

            Legal:   WELLINGTON TOWNSHIP  101 52

            Description:    E 1584.26' S 546.96' SW 1/4 1 101 52 WELLINGTON TOWNSHIP 101 52

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $152,300 to $2,300.  Changed Total Value from $257,100 To $107,100.

            Ayes:   4          Nays:   0

            Rec id: 95426

            County Appeal:           84

            Taxpayer:        HENNINGS, JOHN R &

            Legal:   TWIN RIVERS CROSSING ADDITION TO CITY OF

            Description:    LOT 4 BLOCK 3 TWIN RIVERS CROSSING ADDITION TO CIT Y OF BRANDON

            Lot:      4         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $295,600 to $145,600.  Changed Total Value from $412,200 To $262,200.

            Ayes:   4          Nays:   0

            Rec id: 38385

            County Appeal:           85

            Taxpayer:        PANKRATZ, JUSTIN D &

            Legal:   LAKEVIEW ADDN TO CITY OF SIOUX FALLS

            Description:    LOTS 1 & 2 BLOCK 2 LAKEVIEW ADDN TO CITY OF SIOUX FALLS

            Lot:      2         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $171,400 to $21,400.  Changed Total Value from $217,300 To $67,300.

            Ayes:   4          Nays:   0

            Rec id: 32187

            County Appeal:           86

            Taxpayer:        KOEPP, DOUGLAS A

            Legal:   CO AUD SUB NE1/4 4 101 49 (AKA FROLEICH)

            Description:    N 1/2 TRACT 120 CO AUD SUB NE1/4 4 101 49 (AKA FROLEICH)

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $177,100 to $27,100.  Changed Total Value from $194,500 To $44,500.

            Ayes:   4          Nays:   0

            Rec id: 13375

            County Appeal:           87

            Taxpayer:        UNDERBERG, RICHARD & MELODY M

            Legal:   WELLINGTON TOWNSHIP  101 52

            Description:    E346 S770 & E434 N490 S1260 (EX H 1) SW1/4 16 101 52 WELLINGTON TOWNSHIP  101 52

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $305,600 to $155,600.  Changed Total Value from $380,900 To $230,900.

            Ayes:   4          Nays:   0

            Rec id: 84443

            County Appeal:           88

            Taxpayer:        DAILY, DANIEL R

            Legal:   CENTRAL VALLEY PLACE ADDN NE1/4 22 102 5

            Description:    Lot 4A CENTRAL VALLEY PLACE ADDN NE1/4 22 102 51 C ITY OF HARTFORD

            Lot:      4A       Block:

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $240,800 to $90,800.  Changed Total Value from $255,700 To $105,700.

            Ayes:   4          Nays:   0

            Rec id: 82089

            County Appeal:           89

            Taxpayer:        PIKE, JIM H

            Legal:   SOUTH MAIN ADDN TO THE CITY OF HARTFORD

            Description:    Lot 11 Block 3 SOUTH MAIN ADDN TO THE CITY OF HART FORD

            Lot:      11       Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $171,200 to $21,200.  Changed Total Value from $216,700 To $66,700.

            Ayes:   4          Nays:   0

            Rec id: 46682

            County Appeal:           90

            Taxpayer:        KISTLER, MATTHEW

            Legal:   SILVER VALLEY ADDN TO CITY OF SIOUX FALL

            Description:    REPLAT PT BLK 5 Lot 5A Block 5 SILVER VALLEY ADDN TO CITY OF SIOUX FALLS

            Lot:      5A       Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $278,400 to $128,400.  Changed Total Value from $320,300 To $170,300.

            Ayes:   4          Nays:   0

            Rec id: 93253

            County Appeal:           91

            Taxpayer:        AKIN, CYNTHIA GRANTOR TRUST

            Legal:   DISCOVERY PARK ADDITION TO THE CITY OF S

            Description:    Lot 2 Block 12 DISCOVERY PARK ADDITION TO THE CITY OF SIOUX FALLS

            Lot:      2         Block:  12

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $300,500 to $150,500.  Changed Total Value from $326,900 To $176,900.

            Ayes:   4          Nays:   0

            Rec id: 69439

            County Appeal:           92

            Taxpayer:        RUDLOFF, CLINT WAYNE & ANDREA KATHRIN

            Legal:   JANDL HEIGHTS ADDN TO CITY OF SIOUX FALL

            Description:    Lot 2 Block 9 JANDL HEIGHTS ADDN TO CITY OF SIOUX FALLS

            Lot:      2         Block:  9

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $234,200 to $84,200.  Changed Total Value from $262,900 To $112,900.

            Ayes:   4          Nays:   0

            Rec id: 63437

            County Appeal:           93

            Taxpayer:        KOKENGE, LAWRENCE & COLLEEN K LIVING TRUST

            Legal:   ORCHARD HEIGHTS ADDN TO CITY OF SIOUX FA

            Description:    Lot 8 ORCHARD HEIGHTS ADDN TO CITY OF SIOUX FALLS

            Lot:      8         Block:

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $272,100 to $122,100.  Changed Total Value from $334,600 To $184,600.

            Ayes:   4          Nays:   0

            Rec id: 37713

            County Appeal:           94

            Taxpayer:        IMHOFF, JORDAN JAMES

            Legal:   KENSINGTON MOOR ADDN TO CITY OF SIOUX FA

            Description:    CAMBRIDGE WEST SEC Lot 12 Block 6 KENSINGTON MOOR ADDN TO CITY OF SIOUX FALLS

            Lot:      12       Block:  6

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $364,100 to $214,100.  Changed Total Value from $391,600 To $241,600.

            Ayes:   4          Nays:   0

            Rec id: 89562

            County Appeal:           95

            Taxpayer:        GARRETT, MELISSA

            Legal:   SUNRISE ESTATES ADDN TO CITY OF BRANDON

            Description:    Lot 10 Block 9 SUNRISE ESTATES ADDN TO CITY OF BRA NDON

            Lot:      10       Block:  9

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $417,600 to $267,600.  Changed Total Value from $465,900 To $315,900.

            Ayes:   4          Nays:   0

            Rec id: 77909

            County Appeal:           96

            Taxpayer:        TIKIBA, TIMOTHY TUBA

            Legal:   SONGBIRD ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 11 Block 6 SONGBIRD ADDN TO CITY OF SIOUX FALL S

            Lot:      11       Block:  6

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $240,100 to $90,100.  Changed Total Value from $274,100 To $124,100.

            Ayes:   4          Nays:   0

            Rec id: 60669

            County Appeal:           97

            Taxpayer:        BAYE, ELSIE MAE

            Legal:   UHRS ADDN TO CITY OF HUMBOLDT

            Description:    N11 LOT 9 & ALL LOTS 7 & Lot 8 Block 5 UHRS ADDN T O CITY OF HUMBOLDT

            Lot:      8         Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $197,000 to $47,000.  Changed Total Value from $213,500 To $63,500.

            Ayes:   4          Nays:   0

            Rec id: 80965

            County Appeal:           98

            Taxpayer:        MELLEGAARD, THOMAS A

            Legal:   MANIFOLD ACRES ADDN TO CITY OF SIOUX FAL

            Description:    Lot 10 Block 7A MANIFOLD ACRES ADDN TO CITY OF SIO UX FALLS

            Lot:      10       Block:  7A

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $378,400 to $228,400.  Changed Total Value from $420,400 To $270,400.

            Ayes:   4          Nays:   0

            Rec id: 10708

            County Appeal:           99

            Taxpayer:        KRUTIAK, NORMAN J & ROCHELLE L PIGORS KRUTIAK

            Legal:   ROWENA ORIGINAL  26 101 48 SPLIT ROCK TO

            Description:    VAC ALLEY & LOTS 13 TO Lot 16 Block 13 ROWENA ORIG INAL  26 101 48 SPLIT ROCK TOWNSHIP

            Lot:      16       Block:  13

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Land Value from $57,000 to $8,500.   Changed Na Bldg Value from $101,500 to $0.  Changed Total Value from

            $158,500 To $8,500.

            Ayes:   4          Nays:   0

            Rec id: 82136

            County Appeal:           100

            Taxpayer:        LOECKER, DENNIS & VIVIAN & ET AL

            Legal:   LEGACY RIDGE ADDITION TO THE CITY OF SIO

            Description:    Lot 20 Block 2 LEGACY RIDGE ADDITION TO THE CITY O F SIOUX FALLS

            Lot:      20       Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $293,300 to $143,300.  Changed Total Value from $331,700 To $181,700.

            Ayes:   4          Nays:   0

            Rec id: 13236

            County Appeal:           101

            Taxpayer:        KRIENITZ, ARVY A AKA ARVY

            Legal:   WAITT TRACTS NE1/4 35 101 51 WALL LAKE T

            Description:    TRACT 4 WAITT TRACTS NE1/4 35 101 51 WALL LAKE TOW NSHIP

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $287,500 to $137,500.  Changed Total Value from $455,500 To $305,500.

            Ayes:   4          Nays:   0

            Rec id: 86047

            County Appeal:           102

            Taxpayer:        SHUFELT, JIM E

            Legal:   LITTLE PONDEROSA ADDITION TO THE CITY OF

            Description:    Lot 3 Block 1 LITTLE PONDEROSA ADDITION TO THE CIT Y OF BRANDON

            Lot:      3         Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $366,800 to $216,800.  Changed Total Value from $391,100 To $241,100.

            Ayes:   4          Nays:   0

            Rec id: 80223

            County Appeal:           103

            Taxpayer:        MYERS, ASHLEY & YAZMIN BENITEZ

            Legal:   CHERRY CREEK HEIGHTS ADDN TO CITY OF SIO

            Description:    Lot 7 Block 10 CHERRY CREEK HEIGHTS ADDN TO CITY O F SIOUX FALLS

            Lot:      7         Block:  10

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $404,500 to $254,500.  Changed Total Value from $447,300 To $297,300.

            Ayes:   4          Nays:   0

            Rec id: 43291

            County Appeal:           104

            Taxpayer:        SPIELMAN, ROBERT M & DONNA J

            Legal:   PONDEROSA PLACE IN CITY OF SIOUX FALLS

            Description:    Lot 3 Block 4 PONDEROSA PLACE IN CITY OF SIOUX FAL LS

            Lot:      3         Block:  4

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $235,700 to $85,700.  Changed Total Value from $274,900 To $124,900.

            Ayes:   4          Nays:   0

            Rec id: 92546

            County Appeal:           105

            Taxpayer:        ARRIOLACOLMENARES, JOEL &

            Legal:   HAZELTINE ADDITION TO THE CITY OF SIOUX

            Description:    Lot 22 Block 4 HAZELTINE ADDITION TO THE CITY OF S IOUX FALLS

            Lot:      22       Block:  4

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $516,100 to $366,100.  Changed Total Value from $567,700 To $417,700.

            Ayes:   4          Nays:   0

            Rec id: 63784

            County Appeal:           106

            Taxpayer:        PLIEGO, LAURA & LOREN EUGINE CUMMINGS

            Legal:   BENTWOOD PARK ADDN TO CITY OF SIOUX FALL

            Description:    Lot 5 Block 2 BENTWOOD PARK ADDN TO CITY OF SIOUX FALLS

            Lot:      5         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $278,700 to $128,700.  Changed Total Value from $303,700 To $153,700.

            Ayes:   4          Nays:   0

            Rec id: 76098

            County Appeal:           107

            Taxpayer:        MCCROSKEY, LARRY FLOYD & THERESA M MCCROSKEY

            Legal:   BRADY ESTATES EAST ADDN TO CITY OF SIOUX

            Description:    Lot 23 Block 7 BRADY ESTATES EAST ADDN TO CITY OF SIOUX FALLS

            Lot:      23       Block:  7

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $427,800 to $277,800.  Changed Total Value from $467,900 To $317,900.

            Ayes:   4          Nays:   0

            Rec id: 51378

            County Appeal:           108

            Taxpayer:        SCHULTZ, TIMOTHY J & KARA VELASQUEZ

            Legal:   VISTA RIDGE ADDN TO CITY OF SIOUX FALLS

            Description:    REPLAT Lot 6 Block 4 VISTA RIDGE ADDN TO CITY OF S IOUX FALLS

            Lot:      6         Block:  4

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $455,100 to $305,100.  Changed Total Value from $521,800 To $371,800.

            Ayes:   4          Nays:   0

            Rec id: 37187

            County Appeal:           109

            Taxpayer:        POELVOORDE, RICHARD A

            Legal:   HUNTINGTON HILLS ADDN TO CITY OF SIOUX F

            Description:    ASCOT PARK SEC Lot 39A Block 12 HUNTINGTON HILLS A DDN TO CITY OF SIOUX FALLS

            Lot:      39A      Block:  12

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $212,200 to $62,200.  Changed Total Value from $236,800 To $86,800.

            Ayes:   4          Nays:   0

            Rec id: 85648

            County Appeal:           110

            Taxpayer:        TOMLINSON, JASON L

            Legal:   MANIFOLD ACRES ADDN TO CITY OF SIOUX FAL

            Description:    Lot 2 Block 10 MANIFOLD ACRES ADDN TO CITY OF SIOU X FALLS

            Lot:      2         Block:  10

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $299,500 to $149,500.  Changed Total Value from $332,700 To $182,700.

            Ayes:   4          Nays:   0

            Rec id: 22443

            County Appeal:           111

            Taxpayer:        MORRIS, RICHARD & DOROTHY

            Legal:   COCHRANS ADDN TO CTIY OF DELL RAPIDS

            Description:    SIEPS SUB LOT B LOT 7 COCHRANS ADDN TO CTIY OF DE LL RAPIDS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $275,400 to $125,400.  Changed Total Value from $301,300 To $151,300.

            Ayes:   4          Nays:   0

            Rec id: 31291

            County Appeal:           112

            Taxpayer:        PENA, LUIS E & LORETTA L

            Legal:   FAIRWAY PARK ADDN TO SIOUX FALLS

            Description:    Lot 19 Block 3 FAIRWAY PARK ADDN TO SIOUX FALLS

            Lot:      19       Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $220,900 to $70,900.  Changed Total Value from $242,800 To $92,800.

            Ayes:   4          Nays:   0

            Rec id: 21763

            County Appeal:           113

            Taxpayer:        ELLIS, HOWARD A & BETTY A

            Legal:   AUSTIN ADDN TO CITY OF COLTON

            Description:    LOTS 15 & Lot 16 Block 1 AUSTIN ADDN TO CITY OF CO LTON

            Lot:      16       Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $231,800 to $81,800.  Changed Total Value from $243,100 To $93,100.

            Ayes:   4          Nays:   0

            Rec id: 17332

            County Appeal:           114

            Taxpayer:        RYE, DALE E SR & JILL L

            Legal:   SVERDRUP TOWNSHIP  103 49

            Description:    SE1/4 SE1/4 & RIGHT OF WAY 31 103 49 SVERDRUP TOWN SHIP  103 49

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Ag Land Value from $84,100 to $0.   Changed Ag Bldg Value from $105,100 to $0.   Changed Na Bldg Value from

            $280,800 to $130,800.  Changed Total Value from $470,000 To $130,800.

            Ayes:   4          Nays:   0

            Rec id: 65187

            County Appeal:           115

            Taxpayer:        HANSEN, MICHAEL D & KATHERINE A

            Legal:   HOMESTEAD TRAILS TO CITY OF SIOUX FALLS

            Description:    Lot 11 Block 9 HOMESTEAD TRAILS TO CITY OF SIOUX F ALLS

            Lot:      11       Block:  9

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $210,400 to $60,400.  Changed Total Value from $246,400 To $96,400.

            Ayes:   4          Nays:   0

            Rec id: 41078

            County Appeal:           116

            Taxpayer:        EMERY, SANDRA

            Legal:   NORTON TRACTS SUBD IN CITY OF SIOUX FALL

            Description:    LOT 6 BLOCK 3 FIRST SUBD OF PART OF NORTON TRACTS SUBD IN CITY OF SIOUX FALLS

            Lot:      6         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Land Value from $14,700 to $1,500.   Changed Na Bldg Value from $136,800 to $0.  Changed Total Value from

            $151,500 To $1,500.

            Ayes:   4          Nays:   0

            Rec id: 72764

            County Appeal:           117

            Taxpayer:        FULTON, DINA

            Legal:   SERTOMA HILLS ADDN TO CITY OF SIOUX FALL

            Description:    Lot 10 Block 7 SERTOMA HILLS ADDN TO CITY OF SIOUX FALLS

            Lot:      10       Block:  7

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $305,300 to $155,300.  Changed Total Value from $337,400 To $187,400.

            Ayes:   4          Nays:   0

            Rec id: 48886

            County Appeal:           118

            Taxpayer:        STEINFURTH, FAWN JANAE

            Legal:   TABBERT'S ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 6 Block 1 TABBERT'S ADDN TO CITY OF SIOUX FALL S

            Lot:      6         Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $181,500 to $31,500.  Changed Total Value from $208,400 To $58,400.

            Ayes:   4          Nays:   0

            Rec id: 70414

            County Appeal:           119

            Taxpayer:        TRICIA SCHAEFER

            Legal:   SILVER GLEN MOBILE HOME COURT SIOUX FALL

            Description:    1991 ATLANTIC  16 X 76 SERIAL NO. 471193N2114 SILV ER GLEN MOBILE HOME COURT SIOUX

            FALLS CITY

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $16,600 to $0.  Changed Total Value from $16,600 To $0.

            Ayes:   4          Nays:   0

            Rec id: 19953

            County Appeal:           120

            Taxpayer:        PREHEIM, SHANE &

            Legal:   L K W ADDN TO CITY OF CROOKS

            Description:    TRACT 1B L K W ADDN TO CITY OF CROOKS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $344,700 to $194,700.  Changed Total Value from $413,300 To $263,300.

            Ayes:   4          Nays:   0

            Rec id: 79331

            County Appeal:           121

            Taxpayer:        HALLSTROM, JUDY

            Legal:   PRAIRIE GARDENS ADDN TO CITY OF SIOUX FA

            Description:    UNIT 9 COLONY HOUSE ESTATES CONDOS Lot 12 Block 9 PRAIRIE GARDENS ADDN TO CITY OF

            SIOUX FALLS

            Lot:      12       Block:  9

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $169,200 to $19,200.  Changed Total Value from $199,600 To $49,600.

            Ayes:   4          Nays:   0

            Rec id: 44379

            County Appeal:           122

            Taxpayer:        JOHNSON, SHERRY A

            Legal:   RIVERDALE 2ND ADDN TO CITY OF SIOUX FALL

            Description:    Lot 6 Block 7 RIVERDALE 2ND ADDN TO CITY OF SIOUX FALLS

            Lot:      6         Block:  7

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $223,800 to $73,800.  Changed Total Value from $258,600 To $108,600.

            Ayes:   4          Nays:   0

            Rec id: 92026

            County Appeal:           123

            Taxpayer:        BELL, CHRISTINE L

            Legal:   THE BLUFFS ADDN TO CITY OF BRANDON

            Description:    Lot 6 Block 12 THE BLUFFS ADDN TO CITY OF BRANDON

            Lot:      6         Block:  12

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $297,300 to $147,300.  Changed Total Value from $360,100 To $210,100.

            Ayes:   4          Nays:   0

            Rec id: 12121

            County Appeal:           124

            Taxpayer:        EBERHARD, DENNIS J

            Legal:   HALLS PARK ADDN IN CITY OF SIOUX FALLS

            Description:    (TO TRACT 1 N1/2 SW1/4 14 101 50) Lot 5 Block 3 HA LLS PARK ADDN IN CITY OF SIOUX FALLS

            Lot:      5         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $159,500 to $9,500.  Changed Total Value from $191,200 To $41,200.

            Ayes:   4          Nays:   0

            Rec id: 12058

            County Appeal:           125

            Taxpayer:        MERIWEATHER, MARK L & LISA M

            Legal:   COUNTRY ACRES 2ND ADDN  31 101 50 WAYNE

            Description:    Lot 6 Block 5 COUNTRY ACRES 2ND ADDN  31 101 50 WA YNE TOWNSHIP

            Lot:      6         Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $253,800 to $103,800.  Changed Total Value from $328,800 To $178,800.

            Ayes:   4          Nays:   0

            Rec id: 71217

            County Appeal:           126

            Taxpayer:        AMBROSIUS, KAREN A

            Legal:   COTTONWOOD CREEK ADDN TO CITY OF SIOUX F

            Description:    UNIT D THE SUMMIT AT COTTONWOOD CREEK CONDOS LOCAT ED AT 1611 S CLEVELAND AVE

            TRACT 3A COTTONWOOD CRE EK ADDN TO CITY OF SIOUX FALLS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $205,200 to $55,200.  Changed Total Value from $215,200 To $65,200.

            Ayes:   4          Nays:   0

            Rec id: 79909

            County Appeal:           127

            Taxpayer:        RATLIFF, DANNY L & PATRICIA B

            Legal:   WESTWOOD VALLEY ADDN TO CITY OF SIOUX FA

            Description:    Lot 3 Block 3 WESTWOOD VALLEY ADDN TO CITY OF SIOU X FALLS

            Lot:      3         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $233,100 to $83,100.  Changed Total Value from $263,000 To $113,000.

            Ayes:   4          Nays:   0

            Rec id: 14135

            County Appeal:           128

            Taxpayer:        BROWN, KYLE &

            Legal:   SPLIT ROCK ESTATES  35 102 48 BRANDON TO

            Description:    TRACT 6 SPLIT ROCK ESTATES  35 102 48 BRANDON TOWN SHIP

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $682,800 to $532,800.  Changed Total Value from $800,400 To $650,400.

            Ayes:   4          Nays:   0

            Rec id: 76356

            County Appeal:           129

            Taxpayer:        OBERLY LIVING TRUST BY J R OBERLY JR & B J W OBERLY

            Legal:   NORTH RAEGAN ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 3 Block 5 NORTH RAEGAN ADDN TO CITY OF SIOUX F ALLS

            Lot:      3         Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $432,000 to $282,000.  Changed Total Value from $471,300 To $321,300.

            Ayes:   4          Nays:   0

            Rec id: 59958

            County Appeal:           130

            Taxpayer:        COOPER, AARON M & JENNIFER H

            Legal:   CLEARVIEW HEIGHTS 3RD ADDN TO CITY OF SI

            Description:    Lot 3 Block 3 CLEARVIEW HEIGHTS 3RD ADDN TO CITY O F SIOUX FALLS

            Lot:      3         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $319,400 to $169,400.  Changed Total Value from $359,200 To $209,200.

            Ayes:   4          Nays:   0

            Rec id: 29385

            County Appeal:           131

            Taxpayer:        SANCHEZ, CRAIG & CATHERINE J

            Legal:   CRESTVIEW ADDN TO THE CITY OF SIOUX FALL

            Description:    Lot 4 Block 5 CRESTVIEW ADDN TO THE CITY OF SIOUX FALLS

            Lot:      4         Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $260,500 to $110,500.  Changed Total Value from $289,600 To $139,600.

            Ayes:   4          Nays:   0

            Rec id: 11927

            County Appeal:           132

            Taxpayer:        LAUTT, ROGER

            Legal:   34 101 50 SIOUX FALLS CITY UNPLATTED

            Description:    LOT 8 BLOCK 2 BLUE MEADOWS NW1/4 34 101 50 WAYNE T OWNSHIP ANNEX INTO SF CITY

            BYRES 141 21

            Lot:      8         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $560,500 to $410,500.  Changed Total Value from $608,700 To $458,700.

            Ayes:   4          Nays:   0

            Rec id: 91843

            County Appeal:           133

            Taxpayer:        REED, JUSTIN & DENISE

            Legal:   DISCOVERY PARK ADDITION TO THE CITY OF S

            Description:    Lot 1C Block 11 DISCOVERY PARK ADDITION TO THE CIT Y OF SIOUX FALLS

            Lot:      1C       Block:  11

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $260,200 to $110,200.  Changed Total Value from $284,300 To $134,300.

            Ayes:   4          Nays:   0

            Rec id: 41726

            County Appeal:           134

            Taxpayer:        REISDORFER, PATRICIA M

            Legal:   PARK ADDN TO CITY OF SIOUX FALLS

            Description:    KENNEDYS SUB 9, 10, & S 20' Lot 11 Block 63 PARK A DDN TO CITY OF SIOUX FALLS

            Lot:      11       Block:  63

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $281,100 to $131,100.  Changed Total Value from $338,600 To $188,600.

            Ayes:   4          Nays:   0

            Rec id: 20482

            County Appeal:           135

            Taxpayer:        SUTHERLAND, PAUL G

            Legal:   ABRAHAMS SUBD OF E M LEE'S SUBD TR 4 NW

            Description:    Lot 5 Block 3 ABRAHAMS SUBD OF E M LEE'S SUBD TR 4 NW SW 34 102 48 BRANDON

            Lot:      5         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $282,200 to $132,200.  Changed Total Value from $311,600 To $161,600.

            Ayes:   4          Nays:   0

            Rec id: 91611

            County Appeal:           136

            Taxpayer:        CUMMINGS, CHARLES

            Legal:   WILD MEADOWS ADDITION TO THE CITY OF SIO

            Description:    Lot 21 Block 3 WILD MEADOWS ADDITION TO THE CITY O F SIOUX FALLS

            Lot:      21       Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $444,500 to $294,500.  Changed Total Value from $477,000 To $327,000.

            Ayes:   4          Nays:   0

            Rec id: 62528

            County Appeal:           137

            Taxpayer:        FREERKS, ERIC & JILL

            Legal:   RUSTIC HILLS ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 20A Block 13 RUSTIC HILLS ADDN TO CITY OF SIOU X FALLS

            Lot:      20A      Block:  13

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $269,300 to $119,300.  Changed Total Value from $297,500 To $147,500.

            Ayes:   4          Nays:   0

            Rec id: 33781

            County Appeal:           138

            Taxpayer:        HILLBERG, AARON E & LINDSEY R

            Legal:   GRANDVIEW PARK ADDN TO CITY OF SIOUX FAL

            Description:    Lot 8 Block 14 GRANDVIEW PARK ADDN TO CITY OF SIOU X FALLS

            Lot:      8         Block:  14

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $195,100 to $45,100.  Changed Total Value from $233,200 To $83,200.

            Ayes:   4          Nays:   0

            Rec id: 71527

            County Appeal:           139

            Taxpayer:        MELSTAD, KORRY W & DEBORAH D

            Legal:   RAEGAN ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 14 Block 8 RAEGAN ADDN TO CITY OF SIOUX FALLS

            Lot:      14       Block:  8

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $226,900 to $76,900.  Changed Total Value from $272,300 To $122,300.

            Ayes:   4          Nays:   0

            Rec id: 78605

            County Appeal:           140

            Taxpayer:        CUTRER, ELLISON M AKA ELLISON MAY MURRAY CUTRER

            Legal:   EDISON TOWNSHIP  103 48

            Description:    TRACT C FIEGEN'S ADDITION S1/2 SE1/4 8 103 48 & N1 /2 NE1/4 17 103 48 EDISON TOWNSHIP 

            103 48

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $906,700 to $756,700.  Changed Total Value from $991,600 To $841,600.

            Ayes:   4          Nays:   0

            Rec id: 32854

            County Appeal:           141

            Taxpayer:        LONG, JOHN D & JUDY K

            Legal:   GATEWAY ADDN TO SIOUX FALLS

            Description:    APT 302 BLDG 3608 GATEWAY ADDN TO SIOUX FALLS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Land Value from $7,000 to $0.   Changed Na Bldg Value from $86,800 to $0.  Changed Total Value from

            $93,800 To $0.

            Ayes:   4          Nays:   0

            Rec id: 69549

            County Appeal:           142

            Taxpayer:        HARVILL, BRIAN S & ANGELA KAY

            Legal:   PALMER GLEN ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 15 Block 4 PALMER GLEN ADDN TO CITY OF SIOUX F ALLS

            Lot:      15       Block:  4

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $472,500 to $322,500.  Changed Total Value from $518,800 To $368,800.

            Ayes:   4          Nays:   0

            Rec id: 90233

            County Appeal:           143

            Taxpayer:        PEDURAND, BRIAN C & ANNE E WISEMAN

            Legal:   WILLOW RIDGE II ADDITION TO THE CITY OF

            Description:    Lot 13 Block 1 WILLOW RIDGE II ADDITION TO THE CIT Y OF SIOUX FALLS

            Lot:      13       Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $564,700 to $414,700.  Changed Total Value from $642,700 To $492,700.

            Ayes:   4          Nays:   0

            Rec id: 66374

            County Appeal:           144

            Taxpayer:        SHIRK, JAMES DAVID JR &

            Legal:   EVERGREEN ACRES ADDN SW1/4 22 102 49 MAP

            Description:    Lot 9A Block 1 EVERGREEN ACRES ADDN SW1/4 22 102 4 9 MAPLETON TOWNSHIP

            Lot:      9A       Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $195,600 to $45,600.  Changed Total Value from $221,400 To $71,400.

            Ayes:   4          Nays:   0

            Rec id: 20793

            County Appeal:           145

            Taxpayer:        RODENBORN, JOHN M & MARY B

            Legal:   BRANDON TERRACES ADDN TO CITY OF BRANDON

            Description:    Lot 18 Block 4 BRANDON TERRACES ADDN TO CITY OF BR ANDON

            Lot:      18       Block:  4

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $188,700 to $38,700.  Changed Total Value from $220,700 To $70,700.

            Ayes:   4          Nays:   0

            Rec id: 81646

            County Appeal:           146

            Taxpayer:        BRUGGEMAN, STEPHEN & KRISTA M

            Legal:   TIMBERLINE ESTATES 2ND ADDN TO CITY OF S

            Description:    Lot 12 Block 7 TIMBERLINE ESTATES 2ND ADDN TO CITY OF SIOUX FALLS

            Lot:      12       Block:  7

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $317,200 to $167,200.  Changed Total Value from $354,500 To $204,500.

            Ayes:   4          Nays:   0

            Rec id: 58110

            County Appeal:           147

            Taxpayer:        FIEGEN, TIFFANY C & JEREMIAH

            Legal:   VALLEY SPRINGS TOWNSHIP  101 47

            Description:    TRACTS 1 & 3 ROZENBOOM'S ADDN N1/2 4 101 47 VALLEY SPRINGS TOWNSHIP  101 47

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $225,200 to $75,200.  Changed Total Value from $417,500 To $267,500.

            Ayes:   4          Nays:   0

            Rec id: 38282

            County Appeal:           148

            Taxpayer:        HENDRICKS, MICHAEL R & BRIGITTE I

            Legal:   KLONDIKE ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 5 Block 7 KLONDIKE ADDN TO CITY OF SIOUX FALLS

            Lot:      5         Block:  7

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $295,400 to $145,400.  Changed Total Value from $338,900 To $188,900.

            Ayes:   4          Nays:   0

            Rec id: 10855

            County Appeal:           149

            Taxpayer:        KRANZ, DONALLY & JENNIFER

            Legal:   IVERSONS TRACTS SEC 21 101 48

            Description:    TRACT 6 (EX W 567.2') N 1/2 30 101 48 IVERSONS TRA CTS SEC 21, N1/2 SEC 30, & N1/2 SEC

            33 101 48

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $320,300 to $170,300.  Changed Total Value from $391,300 To $241,300.

            Ayes:   4          Nays:   0

            Rec id: 85362

            County Appeal:           150

            Taxpayer:        SHOBERG, SUSAN

            Legal:   COPPER CREEK ADDITION TO THE CITY OF SIO

            Description:    Lot 40 Block 6 COPPER CREEK ADDITION TO THE CITY O F SIOUX FALLS

            Lot:      40       Block:  6

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $497,200 to $347,200.  Changed Total Value from $598,800 To $448,800.

            Ayes:   4          Nays:   0

            Rec id: 73164

            County Appeal:           151

            Taxpayer:        RAKOWICZ, GERALD L & LYNETTE R

            Legal:   COTTONWOOD HEIGHTS ADDN TO CITY OF SIOUX

            Description:    Lot 40 Block 1 COTTONWOOD HEIGHTS ADDN TO CITY OF SIOUX FALLS

            Lot:      40       Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $170,700 to $20,700.  Changed Total Value from $186,600 To $36,600.

            Ayes:   4          Nays:   0

            Rec id: 37205

            County Appeal:           152

            Taxpayer:        O'CONNOR, EILEEN TRUST

            Legal:   HYDE'S 2ND ADDN TO CITY OF SIOUX FALLS

            Description:    LOT 2 REPLAT LOTS 1,2,14 & 15 GAGE'S SUB BLKS 5,6, 7 & 8 HYDE'S 2ND ADDN TO CITYOF SIOUX

            FALLS

            Lot:      2         Block:

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $232,600 to $82,600.  Changed Total Value from $277,800 To $127,800.

            Ayes:   4          Nays:   0

            Rec id: 93380

            County Appeal:           153

            Taxpayer:        BITTNER, JUDY A

            Legal:   WINDMILL RIDGE ADDITION TO CITY OF SIOUX

            Description:    LOT 14 BLOCK 8 WINDMILL RIDGE ADDITION TO CITY OF SIOUX FALLS

            Lot:      14       Block:  8

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $238,400 to $88,400.  Changed Total Value from $265,600 To $115,600.

            Ayes:   4          Nays:   0

            Rec id: 45510

            County Appeal:           154

            Taxpayer:        LINDWURM, NORBERT J & SUSAN K

            Legal:   SCENIC HEIGHTS ADDN TO CITY OF SIOUX FAL

            Description:    Lot 4 Block 10 SCENIC HEIGHTS ADDN TO CITY OF SIOU X FALLS

            Lot:      4         Block:  10

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $266,300 to $116,300.  Changed Total Value from $303,500 To $153,500.

            Ayes:   4          Nays:   0

            Rec id: 60594

            County Appeal:           155

            Taxpayer:        TIDEMANN, STANLEY

            Legal:   BRANDON PARK 2ND ADDN TO CITY OF BRANDON

            Description:    Lot 6 Block 3 BRANDON PARK 2ND ADDN TO CITY OF BRA NDON

            Lot:      6         Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $277,100 to $127,100.  Changed Total Value from $305,500 To $155,500.

            Ayes:   4          Nays:   0

            Rec id: 17868

            County Appeal:           156

            Taxpayer:        FARR LIVING TRUST BY PAUL J & DAWN M FARR TRUSTEES

            Legal:   GRAND MEADOW TOWNSHIP  103 51

            Description:    S1/2 SE1/4 (EX W1090 N815 & W720 S505 & EX H 1) 7 103 51 GRAND MEADOW TOWNSHIP103 51

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Ag Land Value from $138,400 to $0.   Changed Na Bldg Value from $380,700 to $214,100.  Changed Total Value

            from $535,700 To $230,700.

            Ayes:   4          Nays:   0

            Rec id: 67012

            County Appeal:           157

            Taxpayer:        RIMA, DOUGLAS E & SHIRLEY R

            Legal:   SUMMER HILL SOUTH ADDN TO CITY OF SIOUX

            Description:    Lot 15 Block 7 SUMMER HILL SOUTH ADDN TO CITY OF S IOUX FALLS

            Lot:      15       Block:  7

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $272,400 to $122,400.  Changed Total Value from $306,400 To $156,400.

            Ayes:   4          Nays:   0

            Rec id: 61301

            County Appeal:           158

            Taxpayer:        COOK, MICHAEL T & JULIE A

            Legal:   WILDFLOWER ESTATES TO CITY OF SIOUX FALL

            Description:    Lot 6 Block 2 WILDFLOWER ESTATES TO CITY OF SIOUX FALLS

            Lot:      6         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $300,600 to $150,600.  Changed Total Value from $335,700 To $185,700.

            Ayes:   4          Nays:   0

            Rec id: 42553

            County Appeal:           169

            Taxpayer:        KELLEY, SCOTT D

            Legal:   PETTIGREW & TATES 4TH ADDN TO CITY OF SI

            Description:    4 & N 6' Lot 5 Block 21 PETTIGREW & TATES 4TH ADDN TO CITY OF SIOUX FALLS

            Lot:      5         Block:  21

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $195,600 to $45,600.  Changed Total Value from $226,100 To $76,100.

            Ayes:   4          Nays:   0

            Rec id: 83177

            County Appeal:           170

            Taxpayer:        TARNOWSKI, NATHAN C &

            Legal:   GRANITE VALLEY ADDN TO CITY OF SIOUX FAL

            Description:    Lot 22 Block 13 GRANITE VALLEY ADDN TO CITY OF SIO UX FALLS

            Lot:      22       Block:  13

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $282,000 to $132,000.  Changed Total Value from $314,800 To $164,800.

            Ayes:   4          Nays:   0

            Rec id: 63729

            County Appeal:           188

            Taxpayer:        MCCLINTOCK, MARVIN &

            Legal:   JARDINGS ADDN TO CITY OF HUMBOLDT

            Description:    Lot 4B Block 1 JARDINGS ADDN TO CITY OF HUMBOLDT

            Lot:      4B       Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $296,700 to $146,700.  Changed Total Value from $336,100 To $186,100.

            Ayes:   4          Nays:   0

            Rec id: 70656

            County Appeal:           193

            Taxpayer:        KNOEPFLE, TIFFANY J & PEREN J

            Legal:   GREEN HILLS ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 1 Block 2 GREEN HILLS ADDN TO CITY OF SIOUX FA LLS

            Lot:      1         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $240,900 to $90,900.  Changed Total Value from $275,200 To $125,200.

            Ayes:   4          Nays:   0

            Rec id: 92988

            County Appeal:           159

            Taxpayer:        TARBOX, WESLEY & SARAH

            Legal:   BRANDON BRICKWOOD ADDN

            Description:    Lot L Block 1

            Lot:      L         Block:  1

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 88153

            County Appeal:           160

            Taxpayer:        DITTENHAUSER, TAMMY

            Legal:   HIDDEN MEADOWS MOBILE HOME COURT SIOUX F

            Description:    2015 HARMONY HOMES  27 X 56 SERIAL NO. MY15202579A BK HIDDEN MEADOWS MOBILE

            HOMECOURT SIOUX FALLS CIT Y

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 70637

            County Appeal:           161

            Taxpayer:        MUSKA, MARK &

            Legal:   GREEN HILLS ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 14 Block 1 GREEN HILLS ADDN TO CITY OF SIOUX F ALLS

            Lot:      14       Block:  1

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            MOTION by Kippley, seconded by Karsky, to recess as a County Board of Equalization until 1:30 p.m. 4

   ayes.

            4/11/2023   1:30 PM

            Dean Karsky, Jean Bender, Jen Bleyenberg, Joe Kippley present.

            MOTION by Karsky, seconded by Bleyenberg, to reconvene the County Board of Equalization at 1:30

            p.m. 4 ayes

            Rec id: 32026

            County Appeal:           71

            Taxpayer:        ANDERSON, GREG & CHERYL

            Legal:   CO AUD SUB NE1/4 4 101 49 (AKA FROLEICH)

            Description:    S 1/2 TRACT 30 CO AUD SUB NE1/4 4 101 49 (AKA FROL EICH)

            Motion by: Karsky Seconded by: Kippley to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 76412

            County Appeal:           10

            Taxpayer:        FOSTER, BARRY & DAWN

            Legal:   PRAIRIE GARDENS ADDN TO CITY OF SIOUX FA

            Description:    Lot 30 Block 10 PRAIRIE GARDENS ADDN TO CITY OF SI OUX FALLS

            Lot:      30       Block:  10

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $430,600 to $403,000.  Changed Total Value from $467,600 To $440,000.

            Ayes:   4          Nays:   0

            Rec id: 56843

            County Appeal:           11

            Taxpayer:        HEEREN, DAVID W & BIRGIT M

            Legal:   RICHMOND ESTATES 2ND ADDN TO CITY OF SIO

            Description:    Lot 6A Block 5 RICHMOND ESTATES 2ND ADDN TO CITY O F SIOUX FALLS

            Lot:      6A       Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 52376

            County Appeal:           173

            Taxpayer:        TRUEX, TERRY &

            Legal:   WEST PARK ESTATES TO CITY OF SIOUX FALLS

            Description:    Lot 13 Block 3 WEST PARK ESTATES TO CITY OF SIOUX FALLS

            Lot:      13       Block:  3

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   3          Nays:   1            Dean Karsky

            Rec id: 95334

            County Appeal:           2

            Taxpayer:        SCHUETTE, JOSHUA & EMILY

            Legal:   BOER ADDN SW1/4 30 103 50 LYONS TWP

            Description:    TRACT 1 BOER ADDN SW1/4 30 103 50 LYONS TWP

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Property is bare NA land with building eligibility.  All acreages are valued equally with 1.5 acres primary @ $46,500 per acre

            with any remaining acres considered as excess at $4,300 acres. 

            Recomend $80,600

            Changed Na Land Value from $61,900 to $80,600.  Changed Total Value from $61,900 To $80,600.

            Ayes:   4          Nays:   0

            Rec id: 66672

            County Appeal:           73

            Taxpayer:        GOGOI, SAMAR & ARCHANA CHATTERJEE LIVING TRUST

            Legal:   BRADY ESTATES EAST ADDN TO CITY OF SIOUX

            Description:    Lot 5 Block 2 BRADY ESTATES EAST ADDN TO CITY OF S IOUX FALLS

            Lot:      5         Block:  2

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 78588

            County Appeal:           175

            Taxpayer:        ALTHOFF, JULIA & JEFFREY

            Legal:   SUNSET ADDN TO CITY OF CROOKS

            Description:    Lot 21 Block 10 SUNSET ADDN TO CITY OF CROOKS

            Lot:      21       Block:  10

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $424,400 to $470,100.  Changed Total Value from $494,000 To $539,700.

            Ayes:   4          Nays:   0

            Rec id: 78581

            County Appeal:           176

            Taxpayer:        PHILLIPS FAMILY TRUST

            Legal:   SUNSET ADDN TO CITY OF CROOKS

            Description:    Lot 14 Block 10 SUNSET ADDN TO CITY OF CROOKS

            Lot:      14       Block:  10

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Bldg Value from $544,600 to $609,700.  Changed Total Value from $599,000 To $664,100.

            Ayes:   4          Nays:   0

            Rec id: 19936

            County Appeal:           177

            Taxpayer:        BERNARDS, RONALD E & JUDY R

            Legal:   JOHNSONS 1ST ADDN TO CITY OF CROOKS

            Description:    Lot 14 Block 5 JOHNSONS 1ST ADDN TO CITY OF CROOKS

            Lot:      14       Block:  5

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Bldg Value from $277,800 to $311,100.  Changed Total Value from $300,000 To $333,300.

            Ayes:   4          Nays:   0

            Rec id: 69739

            County Appeal:           178

            Taxpayer:        MYHRE, TODD M

            Legal:   GLOE ADDN TO CITY OF CROOKS

            Description:    Lot 2 Block 5 GLOE ADDN TO CITY OF CROOKS

            Lot:      2         Block:  5

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $308,047 to $381,100.  Changed Total Value from $338,347 To $411,400.

            Ayes:   4          Nays:   0

            Rec id: 77299

            County Appeal:           179

            Taxpayer:        HENNING, ANDREW R & TARA A TATE

            Legal:   SUNSET ADDN TO CITY OF CROOKS

            Description:    Lot 14 Block 6 SUNSET ADDN TO CITY OF CROOKS

            Lot:      14       Block:  6

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Bldg Value from $248,413 to $265,900.  Changed Total Value from $298,313 To $315,800.

            Ayes:   4          Nays:   0

            Rec id: 82949

            County Appeal:           180

            Taxpayer:        SCHAUER, RON & PAULA

            Legal:   SUNSET ADDN TO CITY OF CROOKS

            Description:    Lot 5A Block 10 SUNSET ADDN TO CITY OF CROOKS

            Lot:      5A       Block:  10

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Bldg Value from $429,500 to $460,500.  Changed Total Value from $494,900 To $525,900.

            Ayes:   4          Nays:   0

            Rec id: 82955

            County Appeal:           181

            Taxpayer:        RICHARDSON, SCOTT & JANA

            Legal:   SUNSET ADDN TO CITY OF CROOKS

            Description:    Lot 3 Block 11 SUNSET ADDN TO CITY OF CROOKS

            Lot:      3         Block:  11

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Land Value from $55,200 to $72,300.   Changed Na Bldg Value from $339,800 to $428,100.  Changed Total

            Value from $395,000 To $500,400.

            Ayes:   0          Nays:   0

            Rec id: 78585

            County Appeal:           182

            Taxpayer:        GRANEY, JOHN & JESSIE

            Legal:   SUNSET ADDN TO CITY OF CROOKS

            Description:    Lot 18 Block 10 SUNSET ADDN TO CITY OF CROOKS

            Lot:      18       Block:  10

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $500,633 to $520,000.  Changed Total Value from $575,433 To $594,800.

            Ayes:   4          Nays:   0

            Rec id: 69382

            County Appeal:           183

            Taxpayer:        SPRECHER, PATRICK & COLEEN

            Legal:   SIOUX HEIGHTS ADDN TO CITY OF BRANDON

            Description:    Lot 9 Block 6 SIOUX HEIGHTS ADDN TO CITY OF BRANDO N

            Lot:      9         Block:  6

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Bldg Value from $364,900 to $414,300.  Changed Total Value from $390,000 To $439,400.

            Ayes:   4          Nays:   0

            Rec id: 69359

            County Appeal:           185

            Taxpayer:        DYKES, MICHAEL L & SUSAN A

            Legal:   COUNTRY CLUB HEIGHTS 2ND ADD TO CITY OF

            Description:    Lot 4 Block 2 COUNTRY CLUB HEIGHTS 2ND ADD TO CITY OF BRANDON

            Lot:      4         Block:  2

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $495,400 to $506,000.  Changed Total Value from $542,400 To $553,000.

            Ayes:   4          Nays:   0

            Rec id: 86057

            County Appeal:           191

            Taxpayer:        DOLL, TYE F & ERIN L

            Legal:   RIDGEVIEW ESTATES TO CITY OF BRANDON

            Description:    Lot 14 Block 1 RIDGEVIEW ESTATES TO CITY OF BRANDO N

            Lot:      14       Block:  1

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $719,900 to $771,000.  Changed Total Value from $800,000 To $851,100.

            Ayes:   4          Nays:   0

            MOTION by Karsky, seconded by Kippley, to adjourn. 4 ayes

            4/12/2023   8:59 AM

            Dean Karsky, Jean Bender, Jen Bleyenberg, Joe Kippley present.

            MOTION by Karsky, seconded by Bleyenberg, to re convene as a County Board of Equalization. 4

            ayes

            Rec id: 12046

            County Appeal:           187

            Taxpayer:        VANDENHEMEL, WILLIAM & JOAN    LIVING TRUST

            Legal:   COUNTRY ACRES 2ND ADDN  31 101 50 WAYNE

            Description:    Lot 7 Block 4 COUNTRY ACRES 2ND ADDN  31 101 50 WA YNE TOWNSHIP

            Lot:      7         Block:  4

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 62902

            County Appeal:           75

            Taxpayer:        TURNER, MICHAEL T & LORI R

            Legal:   MAPLETON TOWNSHIP  102 49

            Description:    TRACTS B & C EGGER'S ADDN S1/2 SE1/4 & W333 SE1/4 SE1/4 (EX S433 & EX S378.78 N565.8 E230

            W233) & E1 59.15 SW1/4 SE1/4 (EX S433) 9 102 49 MAPLETON TOWN SHIP  102 49

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            Changed Ag Land Value from $78,394 to $86,000.  Changed Total Value from $78,394 To $86,000.

            Ayes:   4          Nays:   0

            Rec id: 82824

            County Appeal:           186

            Taxpayer:        VANDEBERG, SHANE NICHOLAS & MORGAN KAY VANDEBERG

            Legal:   JOHNSONS 2ND ADDITION TO THE CITY OF GAR

            Description:    LOTS 4 & Lot 5 Block 4 JOHNSONS 2ND ADDITION TO TH E CITY OF GARRETSON

            Lot:      5         Block:  4

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 19972

            County Appeal:           184

            Taxpayer:        DUMKE, SANDRA C LIVING TRUST   SANDRA C DUMKE TRUSTEE

            Legal:   PALMIRA PARK ADDN TO CITY OF CROOKS

            Description:    Lot 9 Block 2 PALMIRA PARK ADDN TO CITY OF CROOKS

            Lot:      9         Block:  2

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $197,300 to $186,100.  Changed Total Value from $212,400 To $201,200.

            Ayes:   4          Nays:   0

            Rec id: 11751

            County Appeal:           74

            Taxpayer:        DNA PROPERTIES LLC

            Legal:   WAYNE TOWNSHIP  101 50

            Description:    W14 ACRES (EX H 1 & H 2 & EX ROCKY RIDGE ADDN & EX ROCKY RIDGE II ADDN & EX PTIN CITY

            LIMITS) NE1/4 NW1/4 WAYNE TOWNSHIP  22 101 50

            Motion by: Kippley Seconded by: Karsky to approve the following:

            Changed Na Land Value from $94,100 to $92,900.   Changed Na Bldg Value from $233,200 to $179,600.  Changed Total

            Value from $327,300 To $272,500.

            Ayes:   5          Nays:   0

            Rec id: 12037

            County Appeal:           76

            Taxpayer:        TAGUE, SHANNON A

            Legal:   COUNTRY ACRES 2ND ADDN  31 101 50 WAYNE

            Description:    Lot 2B Block 3 COUNTRY ACRES 2ND ADDN  31 101 50 W AYNE TOWNSHIP

            Lot:      2B       Block:  3

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 92859

            County Appeal:           163

            Taxpayer:        HYDE, JESSE

            Legal:   OLLERICH FARMS ADDITION TO THE CITY OF S

            Description:    Lot 16A Block 1 OLLERICH FARMS ADDITION TO THE CIT Y OF SIOUX FALLS

            Lot:      16A      Block:  1

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 17646

            County Appeal:           165

            Taxpayer:        BURNS, DAN P & LAVONNE C LIV   TRUST BY D P & L C BURNS TR

            Legal:   LYONS TOWNSHIP  103 50

            Description:    W315 E92 N1155.4 W407 & N658 W2211.7 E2231.7 NW1/4 21 103 50 LYONS TOWNSHIP103 50

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 79721

            County Appeal:           167

            Taxpayer:        HARMS, TERRANCE & SUSAN

            Legal:   PRAIRIE GARDENS ADDN TO CITY OF SIOUX FA

            Description:    Lot 19 Block 5 PRAIRIE GARDENS ADDN TO CITY OF SIO UX FALLS

            Lot:      19       Block:  5

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $633,000 to $569,700.  Changed Total Value from $689,300 To $626,000.

            Ayes:   4          Nays:   0

            Rec id: 41758

            County Appeal:           174

            Taxpayer:        FLOWER FAMILY TRUST, THE

            Legal:   PARK RIDGE ADDN TO CITY OF SIOUX FALLS

            Description:    S 30' W 62.9' 3 & S 30' 4 & N 50' W 129.9' Lot 5 B lock 2 PARK RIDGE ADDN TO CITY OF SIOUX FALLS

            Lot:      5         Block:  2

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 75659

            County Appeal:           192

            Taxpayer:        REINSCH, TJ & LAURA A

            Legal:   COUNTRY CLUB HEIGHTS 2ND ADD TO CITY OF

            Description:    Lot 21 Block 2 COUNTRY CLUB HEIGHTS 2ND ADD TO CIT Y OF BRANDON

            Lot:      21       Block:  2

            Motion by:  Seconded by:  to approve the following:

            Ayes:   0          Nays:   0

            Rec id: 65617

            County Appeal:           195

            Taxpayer:        SHAYKETT, STEVEN C & DIANNA M

            Legal:   WALL LAKE TOWNSHIP  101 51

            Description:    TR A GRAVE ADDN (EX N156' E198') BUT INCLUDING S12 8' W65' THEREOF N1/2 NW1/4 29 101 51

            WALL LAKE TOW NSHIP 101 51

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 74408

            County Appeal:           194

            Taxpayer:        NELSON, GERRAD C & LUCINDA M

            Legal:   ROOSEVELT PARK ADDN TO CITY OF SIOUX FAL

            Description:    Lot 5 Block 11 ROOSEVELT PARK ADDN TO CITY OF SIOU X FALLS

            Lot:      5         Block:  11

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            Changed Na Bldg Value from $470,800 to $447,800.  Changed Total Value from $514,700 To $491,700.

            Ayes:   4          Nays:   0

            MOTION by Karsky, seconded by Kippley, to recess as a County Board of Equalization until 1:30 p.m. 4  

    ayes.

            4/12/2023   1:29 PM

            Dean Karsky, Jean Bender, Jen Bleyenberg, Joe Kippley present.

            MOTION by Kippley, seconded by Bleyenberg, to re convene the County Board of Equalization at

            1:30 p.m. 4 ayes.

            Rec id: 74828

            County Appeal:           198

            Taxpayer:        WAJER, MATTHEW

            Legal:   WALL LAKE TOWNSHIP  101 51

            Description:    TRACT 5 GRAVE'S 2ND ADDITION SW1/4 18 101 51 WALL LAKE TOWNSHIP  101 51

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 11203

            County Appeal:           3

            Taxpayer:        OMROTSE TRUST &                ERIC GORDON STORMO

            Legal:   ROLLINGERS SKYLINE ADDN  28 101 48 SPLIT

            Description:    TRACT 10 ROLLINGERS SKYLINE ADDN  28 101 48 SPLIT ROCK TOWNSHIP

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Land Value from $12,000 to $79,800.  Changed Total Value from $12,000 To $79,800.

            Ayes:   4          Nays:   0

            Rec id: 11204

            County Appeal:           4

            Taxpayer:        OMROTSE TRUST &                ERIC GORDON STORMO

            Legal:   ROLLINGERS SKYLINE ADDN  28 101 48 SPLIT

            Description:    TRACT 11 ROLLINGERS SKYLINE ADDN  28 101 48 SPLIT ROCK TOWNSHIP

            Motion by: Karsky Seconded by: Bleyenberg to approve the following:

            Changed Na Land Value from $12,000 to $79,800.  Changed Total Value from $12,000 To $79,800.

            Ayes:   4          Nays:   0

            Rec id: 47145

            County Appeal:           171

            Taxpayer:        STORMO, ERIC G & MARY JANE     KUIKEN STORMO

            Legal:   SMITH MCGREEVY ADDN TO CITY OF SIOUX FAL

            Description:    Lot 1 Block 2 SMITH MCGREEVY ADDN TO CITY OF SIOUX FALLS

            Lot:      1         Block:  2

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            Rec id: 15485

            County Appeal:           172

            Taxpayer:        MEHLBRECH, DANIEL R & DEBRA A

            Legal:   BENTON TOWNSHIP  102 50

            Description:    MCAREAVEY'S ADD TR 1 SE 1/4 1 102 50 BENTON TOWNS HIP  102 50

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   4          Nays:   0

            MOTION by Karsky, seconded by Kippley, to adjourn. 4 ayes.

            4/13/2023   9:01 AM

            Gerald Beninga, Dean Karsky, Jean Bender, Jen Bleyenberg, Joe Kippley present.

            MOTION by Kippley, seconded by Bleyenberg, to re convene as a County Board of Equalization. 5

            ayes.

            MOTION by Beninga, seconded by Kippley, to approve the agenda. 5 ayes.

            Rec id: 64800

            County Appeal:           12

            Taxpayer:        CAIN'S VIEW ESTATES INC

            Legal:   CAIN VIEW ESTATES TO CITY OF SIOUX FALLS

            Description:    S1/2 VAC 34TH ST N LYING ADJ & TRS A THRU C, TRS E THRU H, & TRS J THRU N CAIN VIEW

            ESTATES TO CITY OF SIOUX FALLS

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $2,553,400 to $1,662,400.  Changed Total Value from $3,794,800 To $2,903,800.

            Ayes:   5          Nays:   0

            Rec id: 44828

            County Appeal:           13

            Taxpayer:        CAIN'S VIEW ESTATES INC

            Legal:   ROGNESS ADDN S1/2 S1/2 S1/2 3 101 49 IN

            Description:    TRACT 13 (EX CAIN VIEW ESTATES ADDN) ROGNESS ADDN S1/2 S1/2 S1/2 3 101 49 IN CITY OF

            SIOUX FALLS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 64555

            County Appeal:           14

            Taxpayer:        CAIN'S VIEW ESTATES INC

            Legal:   ROGNESS ADDN S1/2 S1/2 S1/2 3 101 49 IN

            Description:    E300 TRACT 12 (EX CAIN VIEW ESTATES ADDN) ROGNESS ADDN S1/2 S1/2 S1/2 3 101 49IN CITY

            OF SIOUX FALL S

            Motion by: Karsky Seconded by: Kippley to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 94267

            County Appeal:           78

            Taxpayer:        RAILYARD FLATS LLC

            Legal:   RAILYARD FLATS ADDITION TO SF

            Description:    TRACT 1 OF RAILYARD FLATS ADDITION TO CITY OF SIOU X FALLS

            Motion by: Kippley Seconded by: Beninga to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 95670

            County Appeal:           196

            Taxpayer:        SOUTH DAKOTA INVESTMENT        ENTERPRISE LLC

            Legal:   ROVANG INDUSTRIAL PARK

            Description:    LOT 14 BLOCK 2 ROVANG INDUSTRIAL PARK ADDITION TO THE CITY OF BRANDON

            Lot:      14       Block:  2

            Motion by: Beninga Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 95671

            County Appeal:           197

            Taxpayer:        SOUTH DAKOTA INVESTMENT        ENTERPRISE LLC

            Legal:   ROVANG INDUSTRIAL PARK

            Description:    LOT 15 BLOCK 2 ROVANG INDUSTRIAL PARK ADDITION TO THE CITY OF BRANDON

            Lot:      15       Block:  2

            Motion by: Beninga Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 53647

            County Appeal:           6

            Taxpayer:        CACTUS HILLS LLC

            Legal:   14 101 49 SIOUX FALLS CITY UNPLATTED

            Description:    NW1/4 NW1/4 (EX S 1/2) 14 101 49 SIOUX FALLS CITY UNPLATTED

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 53648

            County Appeal:           7

            Taxpayer:        CACTUS HILLS LLC

            Legal:   14 101 49 SIOUX FALLS CITY UNPLATTED

            Description:    S1/2 NW1/4 NW1/4 14 101 49 SIOUX FALLS CITY UNPLAT TED

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 42200

            County Appeal:           5

            Taxpayer:        BURNSIDE PROPERTIES LLC

            Legal:   PECK'S ADDN TO CITY OF SIOUX FALLS

            Description:    N1/2 VAC W 6TH ST LYING ADJ & (EX H 1) LOTS A & CO AUD SUBD TRACT 1 Lot B PECK'S ADDN

            TO CITY OF SIO UX FALLS

            Lot:      B         Block:

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 64053

            County Appeal:           9

            Taxpayer:        HIDDEN MEADOWS L L C

            Legal:   HIDDEN MEADOWS ADDN TO CITY OF SIOUX FAL

            Description:    TRACTS 1 THRU 3, 4A & 5 THRU 11 HIDDEN MEADOWS ADD N TO CITY OF SIOUX FALLS

            Motion by: Karsky Seconded by: Kippley to approve the following:

            Changed Na Bldg Value from $4,234,100 to $3,559,100.  Changed Total Value from $5,389,300 To $4,714,300.

            Ayes:   5          Nays:   0

            Rec id: 52991

            County Appeal:           166

            Taxpayer:        KENWOOD MANOR APARTMENTS LLC

            Legal:   WESTMOOR 2ND ADDN TO CITY OF SIOUX FALLS

            Description:    TRACTS 1 & 2 & ALL (EX TRINITY BAPTIST SUBD) Bloc k 1 WESTMOOR 2ND ADDN TO CITYOF

            SIOUX FALLS

            Lot:      Block:  1

            Motion by: Kippley Seconded by: Beninga to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 88716

            County Appeal:           77

            Taxpayer:        DNA PROPERTIES LLC

            Legal:   DNA 1ST ADDITION TO THE CITY OF SIOUX FA

            Description:    Block 1 DNA 1ST ADDITION TO THE CITY OF SIOUX FALL S

            Lot:      Block:  1

            Motion by: Kippley Seconded by: Beninga to approve the following:

            Changed Na Bldg Value from $416,900 to $405,500.  Changed Total Value from $529,400 To $518,000.

            Ayes:   0          Nays:   0

            Rec id: 11786

            County Appeal:           68

            Taxpayer:        MARION COMMUNITY MHP LLC

            Legal:   HENKINS SUBD NE1/4 NW1/4 24 101 50 IN CI

            Description:    TRACT 4 HENKINS SUBD NE1/4 NW1/4 24 101 50 IN CITY OF SIOUX FALLS

            Motion by: Kippley Seconded by: Bleyenberg to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 11998

            County Appeal:           69

            Taxpayer:        MARION COMMUNITY MHP LLC

            Legal:   MARION MANOR MOBILE HOME COURT SIOUX FAL

            Description:    TRACT 1 MARION MANOR MOBILE HOME COURT SIOUX FALLS CITY

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 94030

            County Appeal:           70

            Taxpayer:        MARION COMMUNITY MHP LLC

            Legal:   BILLION'S WEST TWELFTH ADDITON TO CITY O

            Description:    LOT 2 BILLION'S WEST TWELFTH ADDITON TO CITY OF SI OUX FALLS

            Lot:      2         Block:

            Motion by: Kippley Seconded by: Beninga to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 11785

            County Appeal:           67

            Taxpayer:        MARION COMMUNITY MHP LLC

            Legal:   HENKINS SUBD NE1/4 NW1/4 24 101 50 IN CI

            Description:    TRACT 3 (EX H1 & H2) HENKINS SUBD NE1/4 NW1/4 24 1 01 50 IN CITY OF SIOUX FALLS

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 42994

            County Appeal:           164

            Taxpayer:        FIRST BUILDING CORP            C/O RYAN PTS DEPT 908

            Legal:   J L PHILLIPS ADDN TO CITY OF SIOUX FALLS

            Description:    14 TO Lot 18 Block 10 J L PHILLIPS ADDN TO CITY OF SIOUX FALLS

            Lot:      18       Block:  10

            Motion by: Karsky Seconded by: Beninga to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 27226

            County Appeal:           190

            Taxpayer:        LEISINGER, KEVIN

            Legal:   BRALEY'S 1ST ADDN TO CITY OF SIOUX FALLS

            Description:    Lot 12 Block 15 BRALEY'S 1ST ADDN TO CITY OF SIOUX FALLS

            Lot:      12       Block:  15

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            Rec id: 39925

            County Appeal:           189

            Taxpayer:        LEISINGER, KEVIN

            Legal:   MEREDITH'S 2ND ADDN TO CITY OF SIOUX FAL

            Description:    VAC RUSSELL ST LYING ADJ & N 6' LOT 9 & ALL LOT 10 TO Lot 12 Block 41 MEREDITH'S 2ND ADDN

            TO CITY OF SIOUX FALLS

            Lot:      12       Block:  41

            Motion by: Kippley Seconded by: Karsky to approve the following:

            No Change.

            Ayes:   5          Nays:   0

            MOTION by Karsky, seconded by Beninga, to adjourn. 5 ayes.

            APPROVED

BY THE COMMISSION:

Jean Bender, Chair

ATTEST: Kym Christiansen,

 Commission Recorder

            Published once at the total approximate cost of $1,110.58 and can be viewed for free at www.sdpublicnotices.com.

  6-8-23-1tc


Notice of Hearing: for Adult Name Change

CIV: 23-1231

STATE OF SOUTH DAKOTA) SS   COUNTY OF  MINNEHAHA) 

IN CIRCUIT COURT

SECOND JUDICIAL CIRCUIT

In the Matter of the Petition

of Laura Marie Metzger,

For a Change of Name to

Laura Marie Cole

 CIV: 23-1231

Notice of Hearing for Adult Name Change

            Notice is hereby given that a Verified Petition for Adult Name  Change has been filed by Laura Marie Metzger, the object and prayer of which is to change Petitioner’s name from Laura Marie Metzger to Laura Marie Cole.

            On the 27th day of June, 2023, at the hour of 11:00 a.m. said Verified Petition will be heard by this Court before the Honorable Judge Douglas Hoffman Presiding, at the Court Room in the Minnehaha County Courthouse, City of Sioux Falls, Minnehaha County, South Dakota, or as soon thereafter as is convenient for the court. Anyone may come and appear at that time and place and show reasons, if any, why said name should not be changed as requested.

            Dated this 8th Day of May, 2023 at Sioux Falls, South Dakota.

Attested by,

Angelia Gries, Clerk of Court

            Published four times at the approximate cost of $48.28  and can be viewed for free at www.sdpublicnotices.com.

5-18-23-4tc


Notice of Hearing: for Adult Name Change

49CIV: 23-1224

STATE OF SOUTH DAKOTA) SS   COUNTY OF  MINNEHAHA) 

IN CIRCUIT COURT

SECOND JUDICIAL CIRCUIT

In the Matter of the Petition

of Seth Allen Langrock-Dangel,

For a Change of Name to

Seth Allen Langrock

49CIV: 23-1224

Notice of Hearing for Adult Name Change

            Notice is hereby given that a Verified Petition for Adult Name  Change has been filed by Seth Allen Langrock-Dangel, the object and prayer of which is to change Petitioner’s name from Seth Allen Langrock-Dangel to Seth Allen Langrock.

            On the 27th day of June, 2023, at the hour of 11:00 a.m. said Verified Petition will be heard by this Court before the Honorable Judge Douglas Hoffman Presiding, at the Court Room in the Minnehaha County Courthouse, City of Sioux Falls, Minnehaha County, South Dakota, or as soon thereafter as is convenient for the court. Anyone may come and appear at that time and place and show reasons, if any, why said name should not be changed as requested.

            Dated this 8th Day of May, 2023 at Sioux Falls, South Dakota.

Attested by,

Angelia Gries, Clerk of Court

            Published four times at the approximate cost of $48.28  and can be viewed for free at www.sdpublicnotices.com.

5-18-23-4tc


Notice of Hearing: for Adult Name Change

49 CIV: 23-1337

STATE OF SOUTH DAKOTA) SS   COUNTY OF  MINNEHAHA)

IN CIRCUIT COURT

SECOND JUDICIAL CIRCUIT

In the Matter of the Petition

of Tanner Lucas Walkins (Current Name), For a Change of Name to

Demeter Julie Ann Walkins (Proposed Name)

49CIV: 23-1337

Notice of Hearing for Adult

Name Change

            Notice is hereby given that a Verified Petition for Adult Name  Change has been filed by Tanner Lucas Walkins, the object and prayer of which is to change Petitioner’s name from Tanner Lucas Walkins to Demeter Julie Ann Walkins.

            On the 27th day of June, 2023, at the hour of 11:00 a.m. said Verified Petition will be heard by this Court before the Honorable Judge Douglas Hoffman Presiding, at the Court Room in the Minnehaha County Courthouse, City of Sioux Falls, Minnehaha County, South Dakota, or as soon thereafter as is convenient for the court. Anyone may come and appear at that time and place and show reasons, if any, why said name should not be changed as requested.

            Dated this 17 day of May, 2023 at Minnehaha, South Dakota.

Attested by,

Angelia Gries, Clerk of Court

            Published four times at the approximate cost of $48.28  and can be viewed for free at www.sdpublicnotices.com.

5-25-23-4tc


NOTICE OF HEARING

            Notice is hereby given that at a meeting of the Minnehaha County Planning Commission to be held at 7:00 p.m. on June 26, 2023 in the Commission Room of the County Administration Building, 415 N Dakota Ave., Sioux Falls, SD., there will be a public hearing to consider the following:

            REZONE from the A-1 Agricultural District to the RR Rural Residential District, property legally described as Tract 1 Schreur’s Addition (Ex. Lot H-2) E½ Section 24 T103N-R49W, Minnehaha County, SD.

            All interested persons may appear and be heard.

            Meeting Assistance: Accommodations for meetings will be provided for persons with disabilities upon request.  Please contact the County Commission Office at (605) 367-4206 (Voice or TDD) 24 hours in advance of the meeting.

Dated: May 30, 2023

            Published once at the total approximate cost of $11.36 and can be viewed for free at www.sdpublicnotices.com.    6-8-23-1tc


Notice of Destruction of Special Education Records and 504 Plans

Date: June 6, 2023

Attention Parents/Guardians, Former Students, Eligible (Adult) Students:

            Special Education records and 504 Plans which have been collected by the Garretson School District related to the identification, evaluation, educational placement, or the provision of Special Education in the district, must be maintained under state and federal laws for a period of five years after Special Education Services and 504 Plans have ended for the student. Special Education services end when the student no longer is eligible for services, graduates, completes his or her educational program on June 30th of the year after he/she turns 21, or moves from the district.

            This notification is to inform parents/guardians and former students of the Garretson School District intent to destroy the Special Education records and 504 Plans of students who ended Special Education Services during or before 2017-2018 school year. These records will be destroyed in accordance with state laws unless the parent/guardian or eligible (adult) student notifies the school district otherwise. After five years, the records are no longer useful to the district, but they may be useful to the parent/guardian or former student in applying for Social Security benefits, rehabilitations services, college entrance, etc. The parent/ guardian or eligible (adult) student may request a copy of the records in writing or in person at the following address:

Garretson School District

505 2nd Street

Garretson, SD  57030

            Requests for copies must be received by June 22, 2023. These records will be destroyed after June 23, 2023.

            Published once at the total approximate cost of $20.59 and can be viewed for free at www.sdpublicnotices.com.    6-8-23-1tc



NOTICE TO CREDITORS

Pro. 23-142

In the Matter of the Estate of IRVIN W. SCHREURS, Deceased.

STATE OF SOUTH DAKOTA) :SS

COUNTY OF MINNEHAHA)

IN CIRCUIT COURT SECOND JUDICIAL CIRCUIT

NOTICE TO CREDITORS

Pro. 23-142

            Notice is hereby given that on the 26th day of May, 2023, Bonnie R. Mews, Rockford W. Schreurs, and Max T. Merry, whose post office addresses are 200 E. 7th Street, Crooks, South Dakota, 57020, 25251 477th Avenue, Baltic, South Dakota, 57003, and 1020 Club- house Court, Dell Rapids, South Dakota, 57022, respectively, were appointed as Personal Representatives of the Estate of Irvin W. Schreurs, deceased.

            Creditors of the decedent must present their claims within four months after the date of the first publication of this notice or their claims may be barred.

            Claims may be delivered to or mailed to the Personal Representatives or may be filed with the Clerk of the Circuit Court, and a copy of the claim mailed or delivered to the Personal Representatives.

Dated this 26th day of May, 2023.

/s/ Bonnie R. Mews Bonnie R. Mews Personal Representative 200 E. 7th Street

Crooks, South Dakota 57020

/s/ Max T. Merry Max T . Merry -

Personal Representative

1020 Clubhouse Court

Dell Rapids, South Dakota 57022

/s/ Rockford W. Schreurs Rockford W. Schreurs -

Personal Representative 25251 477th Avenue Baltic, South Dakota 57003

ANGELIA M. GRIES

Clerk of Circuit Court

Minnehaha County Courthouse 415 N. Dakota Avenue

Sioux Falls, South Dakota 57104 (605) 367-5900

Dell Rapids Law Firm

P.O. Box 100

Dell Rapids, South Dakota 57022-0100 (605) 428-5444

Attorneys for

Personal Representatives

            Published three times at the approximate cost of $59.99  and can be viewed for free at www.sdpublicnotices.com.

6-1-23-3tc

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