• Minutes of the Minnehaha County Commissioners for April 22, 2025
• Minutes of the Minnehaha County Commissioers Joint Meeting with the City of Sioux Falls for April 22, 2025
• NOTICE TO CREDITORS OF TRUST ADMINISTRATION AND APPOINTMENT OF TRUSTEE
• CITY OF GARRETSON NOTICE OF PUBLIC HEARING
• NOTICE TO BIDDERS
• NOTICE TO BIDDERS
• FACT OF ADOPTION
• FACT OF ADOPTION
• MINUTES of the BOARD OF MINNEHAHA COUNTY COMMISSIONERS SITTING AS A COUNTY BOARD OF EQUALIZATION 4/8/2025   8:29 AM
• FACT OF ADOPTION
• FACT OF ADOPTION
• NOTICE TO CREDITORS

Minutes of the Minnehaha County Commissioners for April 22, 2025

THE MINNEHAHA COUNTY COMMISSION CONVENED AT 9:00 AM on April 22, 2025, pursuant to adjournment on April 15, 20225. COMMISSIONERS PRESENT WERE: Bleyenberg, Heisey, and Karsky. Commissioner Beninga was present via electronic means. Commissioner Kippley was absent. Also present were Kym Christiansen, Commission Recorder, and Eric Bogue, Chief Civil Deputy State's Attorney.

Chair Karsky called the meeting to order.

MOTION by Bleyenberg, seconded by Heisey, to Approve the Agenda. By roll call vote: 4 ayes

CONSENT AGENDA

MOTION by Beninga, seconded by Bleyenberg, to Approve the Consent Agenda. By roll call vote: 4 ayes. The consent agenda includes the following items:

Commission Meeting Minutes for April 15, 2025

Bills to be Paid $3,607,314.76

A TO Z WORLD LANGUAG Interpreters $375, A&B BUSINESS SOLUT Maintenance Contracts $662.27, AB PROPANE INC Fairgrounds $228.6, ABI Repair/Renovations $500, ACCREDITATION AUDIT Subscriptions $150, ACCURATE CONTROL INC Maintenance Contracts $40656.76, ADVANTAGE POLICE SUP Communication Equipment $14734.92, AIRWAY SERVICE INC Gas Oil & Diesel $72.43, ALL NATIONS INTERPRE Interpreters $1937.7, AMAZON CAPITAL SERVI Jury Fees $36.93, ANGEL, EDWARD P Attorney Fees $5674.91, APPEARA Program Activities $82.07, ARCHITECTURE INC Architect, Engineers, and PMgt $36491, ARCHITECTURE INC Fairgrounds $11625, ARCHITECTURE INC Museum Renovations $1000, ASH LAW OFFICE PLLC Attorney Fees $1771.52, AUGUSTANA Miscellaneous Expense $97.82, AUTOMATIC BUILDING C Jail Repairs & Maintenance $268.37, AUTOMATIC SECURITY C Maintenance Contracts $135, AVERA MCKENNAN Hospitals $14124.26, BANGS,MCCULLEN,BUTLE Attorney Fees $380.5, BEADLE WEST Welfare Rent $622, BILLMAN HUNT Burials $3500, BLACKBURN FOUNDATION Parks/Rec Repair & Maintenance $12142.88, BLEYENBERG, JEN Business Travel $52, BLEYENBERG, JEN Gas Oil & Diesel $54.01, BORDER STATES INDUST JDC Maintenance $146.44, BROOKS TOWNHOMES PTR Welfare Rent $908, BYRE, JONN Welfare Rent $700, C & R SUPPLY INC Truck Repairs & Maintenance $44.44, CARROT-TOP Memorial Day $1029.21, CENTURY BUSINESS PRO Lease-Rental Agreement $195.62, CENTURYLINK Telephone $159.66, CERTIFIED LANGUAGES Interpreters $376.05, CHAGOLLA, ALBERT Interpreters $120, CHARMTEX INC Child Care Items $489.4, CINTAS CORPORATION Janitorial Chemical Supplies $182.5, CINTAS CORPORATION Uniform Allowance $46.68, CITY GLASS & GLAZING HHS Maintenance $1324, CITY GLASS & GLAZING Outside Repair $616.03, COMPUTER FORENSIC RE Attorney Fees $1650, CONSTRUCTION PRODUCT Small Tools & Shop Supplies $20.5, CORE & MAIN LP Road Material Inventory $4488, CORRECT RX PHARMACY Contract Services $4.51, CULLIGAN WATER Jail Repairs & Maintenance $2493.76, DACOTAH PAPER CO Janitorial Chemical Supplies $322.5, DAKOTA FLUID POWER I Heavy Equip Repairs & Maint $71.45, DAKOTA FLUID POWER I Truck Repairs & Maintenance $178.64, DAKOTA RIGGERS & TOO Truck Repairs & Maintenance $210.59, DAKOTA SUPPLY GROUP Heat, Vent & AC Repairs $5011.32, DAKOTA SUPPLY GROUP Jail Repairs & Maintenance $761.87, DELL MARKETING LP Data Processing Equipment $5767.75, DENHERDER LAW OFFICE Attorney Fees $210, DERHAGOPIAN LAW PROF Attorney Fees $853, DIESEL MACHINERY INC Heavy Equip Repairs & Maint $237.38, DUNHAM, LINDA KAY Welfare Rent $950, EICH LAW OFFICE LLC Attorney Fees $2892, ELECTRIC SUPPLY CO I Jail Repairs & Maintenance $8500, FIRST DAKOTA NATIONA Lease Interest $211.89, FIRST DAKOTA NATIONA Lease Principal $3741.53, G & R CONTROLS INC Building Repairs & Maintenance $412.5, G & R CONTROLS INC Heat, Vent & AC Repairs $1011.12, G & R CONTROLS INC Hwy Shop Repairs & Maintenance $2726.21, G & R CONTROLS INC Museum Renovations $3285, G&M SERVICES LLC Outside Repair $4756, GBR INC Interpreters $120, GEOTEK ENGINEERING & Architect, Engineers, and PMgt $4177.5, GLORY HOUSE Welfare Rent $400, GOLDEN WEST Telephone $75.95, GRAINGER Small Tools & Shop Supplies $74.4, GREAT PLACE CONSTRUC Repair/Renovations $103575.53, GRIESE LAW FIRM Attorney Fees $9849.28, GRIESE LAW FIRM Child Defense Attorney $2458.62, GUZMAN, SANDRA V Interpreters $150, HEARTLAND FUNERAL HO Burials $2000, HEISEY, COLE Business Travel $52, HELSETH, RAMONA G. Bd Exp Fees (Minnehaha) $80, HIGH POINT NETWORKS Maintenance Contracts $4416, HIGH POINT NETWORKS Subscriptions $11630.64, HYDRAULIC WORLD INC Parts Inventory $283.53, HYVEE ACCOUNTS RECEI Program Activities $17.18, INNOVATIVE OFFICE SO Furniture & Office Equipment $1290.49, INTERSTATE ALL BATTE Data Processing Supplies $243.6, INTERSTATE ALL BATTE Electrical Repairs & Maint $74.55, INTERSTATE OFFICE PR Office Supplies $951.13, IS RESTAURANT EQUIP Jail Repairs & Maintenance $763.83, ISI LLC Interpreters $1135, JEREMIAH CHRISTENSEN Sign Deposits $50, KARSKY, DEAN Business Travel $297.48, KAYCEE SINA Taxable Meal Allowances $28, KNECHT, ANDREW J Attorney Fees $276, KOCH HAZARD ARCHITEC Communication Equipment $356.25, KOCH HAZARD ARCHITEC Courts Building $2224.3, KRUSE LAW OFFICE Attorney Fees $3397, KURITA AMERICA HOLDI Heat, Vent & AC Repairs $610, LANGUAGE TESTING INT Recruitment $124, LEWIS & CLARK BEHAVI Bd Evaluations (Yankton) $1575, LEWIS DRUGS INC Pharmacies $110.72, LISA CARLSON REPORTI Court Reporters $1572.9, LOPEZ, REBECA Interpreters $356, LOVING, PHILIP Bd Evaluations (Minnehaha) $2099.2, LUTHER, JEFF Medical Director $2750, LUTHERAN SOCIAL SVCS Interpreters $195, MAC'S HARDWARE Jail Repairs & Maintenance $8.96, MAC'S HARDWARE Small Tools & Shop Supplies $29.98, MALLOY ELECTRIC Heat, Vent & AC Repairs $990.86, MATHESON TRIGAS INC Automotive/Small Equipment $352.86, MATHESON TRIGAS INC Small Tools & Shop Supplies $437.5, MATTSON, MIKE Uniform Allowance $65.98, MIDLAND INC JDC Maintenance $887.42, MIDLAND INC Small Tools & Shop Supplies $39.2, MIDWESTERN MECHANICA Jail Repairs & Maintenance $2165, MINNEHAHA CNTY FAMIL Memberships $20, MINNEHAHA CNTY TREAS Miscellaneous Expense $30, MONICA WEST OR RYAN Misc Revenue $150, NAPA AUTO PARTS Automotive/Small Equipment $48.61, NEWMAN SIGNS INC Sign Supply Inventory $633.38, NORTH CAROLINA DEPT Contract Services $667.55, NOVAK Office Supplies $119.69, NYBERGS ACE HARDWARE Building Repairs & Maintenance $23.91, NYBERGS ACE HARDWARE Jail Repairs & Maintenance $26.58, OFFICE DEPOT INC Data Processing Supplies $70.96, OLIVIER MILES HOLTZ Attorney Fees $1095.56, OLSON, ROBERT Taxable Meal Allowances $28, PAAVO RASMUSSEN Program Activities $108.54, PARAGON HEALTH & WEL Blood Withdrawal $6280, PARTSSOURCE INC Communication Equipment $7370, PASTPERFECT SOFTWARE Program Activities $1596, PFEIFER IMPLEMENT CO Heavy Equip Repairs & Maint $381.51, PIONEER ENTERPRISES Burials $4500, PRAIRIE WYNN PROPERT Welfare Rent $700, QUALITY EFFICIENCIES Welfare Rent $700, R&L SUPPLY LTD Heat, Vent & AC Repairs $114.87, R&L SUPPLY LTD Jail Repairs & Maintenance $131.6, R&L SUPPLY LTD Plumbing & Welding $407.46, RAMKOTA HOTEL Business Travel $424, RENTOKIL NORTH AMERI Professional Services $81.88, REYNOLDS LAW LLC Child Defense Attorney $5625, RUNNING SUPPLY INC Jail Repairs & Maintenance $622.44, SALEM, KARLA R Bd Evaluations (Minnehaha) $2585, SANFORD CLINIC Contract Services $30101.46, SD HUMAN SERVICES CE Psych Evals $600, SHERWIN WILLIAMS Building Repairs & Maintenance $124.8, SIOUX EMPIRE FAIR AS Miscellaneous Expense $12500, SIOUX FALLS CITY Water - Sewer $1427.19, SIOUX FALLS CITY Welfare Utilities $99.74, SIOUX VALLEY ENERGY Electricity $435.96, SIOUX VALLEY ENERGY Welfare Utilities $205, SKADSEN, NATHAN Business Travel $261.97, SOUTHEASTERN BEHAVIO Crisis Intervention Program $4939.96, ST FRANCIS HOUSE Miscellaneous Expense $450, STATE OF SOUTH DAKOT Amts Held-Daily Scram $4009, STATE OF SOUTH DAKOT Amts Held-Remote Breath $1019, STATE OF SOUTH DAKOT Commitment - HSC $17340.18, STATE OF SOUTH DAKOT Commitment - Redfield $900, STATE OF SOUTH DAKOT Due To Other Governments $3046944.9, STATE OF SOUTH DAKOT Miscellaneous Expense $30, STATE OF SOUTH DAKOT Professional Services $216.25, STATE OF SOUTH DAKOT Telephone $612, STREICHERS INC Uniform Allowance $1133, SUMMIT FIRE PROTECTI Jail Repairs & Maintenance $697.25, SUMMIT FIRE PROTECTI JDC Maintenance $506.16, SUMMIT FOOD SERVICE Board Of Prisoners-Meals $36138.23, SUMMIT FOOD SERVICE Child Care Food $797.28, SUMMIT FOOD SERVICE School Lunch Program $1810.2, THOMPSON, PAIGE Bd Evaluations (Minnehaha) $325, THOMSON REUTERS - WE Amounts Held For Others $862.16, THOMSON REUTERS - WE Legal Research $2336.68, TOMACELLI'S TOO Jury Fees $139.6, TRAN KIM, TRISH Welfare Rent $1000, TRANE Heat, Vent & AC Repairs $148.03, TRANE Jail Repairs & Maintenance $194.14, TRI-STATE NURSING Professional Services $2953.5, TWO WAY SOLUTIONS IN Communication Equipment Repair $108.99, TYLER TECHNOLOGIES I Software $6000, TZADIK SIOUX FALLS P Welfare Rent $1766.67, US FOODS INC Other Supplies $70.84, US FOODS INC Professional Services $2943.25, VB FALLS PARK LIMITE Welfare Rent $300, VITAL RECORDS Records Storage $7321.44, WEERHEIM LAW OFFICE Bd Exp Fees (Minnehaha) $6168, WEERHEIM LAW OFFICE Crisis Intervention Program $84, WESTERN DETENTION Jail Repairs & Maintenance $155, WHITTIER APARTMENTS Welfare Rent $286, WINNER POLICE DEPART Extradition & Evidence $163.95, XCEL ENERGY Electricity $2144.27, XCEL ENERGY INC Welfare Utilities $3218.83, YANKTON COUNTY Attorney Fees $1156, YANKTON COUNTY Return Of Service $50, YOUNGBERG Attorney Fees $276.
April 2025 Commission Salaries 
COMMISSION Salaries $38,497.13

AUDITOR   Salaries $65,269.36

TREASURER   Salaries $111,481.95

INFORMATION TECHNOLOGY   Salaries $100,977.32

STATES ATTORNEY   Salaries $504,040.05

PUBLIC DEFENDER Salaries $300,273.62

PUBLIC ADVOCATE Salaries $91,787.67

FACILITIES Salaries $62,571.47

EQUALIZATION  Salaries $125,886.90

REGISTER OF DEEDS  Salaries $54,378.33

HUMAN RESOURCES   Salaries $40,715.41

SHERIFF Salaries $1,526,738.09

JUVENILE DETENTION CENTER Salaries $233,650.30

HIGHWAY  Salaries $166,199.10

HUMAN SERVICES  Salaries $180,228.58

MUSEUM   Salaries $99,110.69

PLANNING Salaries $46,384.73

EXTENSION   Salaries $3,880.00

The following reports were received and placed on file in the Auditor's Office:   

Mobile Crisis Team Statistics for March 2025

1st Quarter Report for 2025 Human Services - Safe Home

Minnehaha County EMS 2025 1st Quarter Report

Auditor's Accounting Month End Reports for March 2025

Routine Personnel Actions
New Hires

1. Hugh Daley, variable hour Airport Deputy Sheriff for Airport Security, at $30.00/hour effective 04/22/2025.

2. James Buteyn, variable hour Correctional Officer for the Jail, at $22.55/hour effective 04/14/2025.

Step Increases

1. Julie Amdahl, Administrative Clerk for Human Services, at $24.85/hour (09/7) effective 04/04/2025.

2. Tyler Grotewold, Veterans Service Officer for Human Services, at $32.61/hour (16/4) effective 04/08/2025.

3. Jake Henckel, Computer Support Technician for Information Technology, at $33.42/hour (16/5) effective 04/11/20225.

4. Benjamin Green, Correctional Officer for the Jail, at $31.04/hour (14/6) effective 04/02/2025.

5. Cole Rotert, Correctional Officer for the Jail, at $30.26/hour (14/5) effective 04/02/2025.

6. Aaron Wiederich, Correctional Officer for the Jail, at $29.54/hour (14/4) effective 04/02/2025.

7. Deborah Deng, Juvenile Correctional Officer I for the Juvenile Detention Center, at $28.82/hour (13/5) effective 03/14/2025.

8. Richard Hinzman, Juvenile Correctional Officer III for the Juvenile Detention Center, at $44.96/hour (18/13) effective 04/02/2025.

9. Tom Hooker, Juvenile Correctional Officer I for the Juvenile Detention Center, at $29.54/hour (13/6) effective 04/02/2025.

10. Adam Eschen, Deputy Sheriff for the Sheriff's Office, at $35.98/hour (17/6) effective 04/02/2025.

Abatement Applications Recommended for Approval by the Director of Equalization
Parcel-86581, Veteran Exempt PT10-4-40, 2024 Property Taxes, $368.87
Parcel-80009, Veteran Exempt PT10-4-40, 2023 Property Taxes, $1,704.67
Parcel-80009, Veteran Exempt PT10-4-40, 2024 Property Taxes, $480.01

Notices and Requests

Approval to Display Fireworks at A Homestead Brew (26685 486th Ave, Valley Springs) on May 24, 2025

Notice of Permit Application was received from the US Army Corps of Engineers for a Senior Living Campus Located Northeast of the Intersection of 57th Street and Powder House Road/North Veterans Parkway in Section 31, Township 101N, Range 48W in Sioux Falls, Minnehaha County SD; Good Samaritan Society, Applicant

Notice of Permit Application was received from the US Army Corps of Engineers for a Road Construction with Public Utilities Project Located on East 72nd Street North, West of 476th Avenue, and a Proposed Corridor East of 476th Avenue in Sections 22 & 27, Township 102N, Range 49W in Sioux Falls, Minnehaha County SD; City of Sioux Falls, Applicant

ORDINANCE TEXT AMENDMENTS

Kevin Hoekman, Planner, was present for the public hearing and gave the second reading on an ordinance amendment to the 1990 Revised Zoning Ordinance for Minnehaha County to add Accessory Dwelling Unit (ADU) Regulations. The Planning Commission unanimously recommended approval of the proposed ordinance amendment. 
    Chair Karsky asked for proponents and opponents to speak on the topic; there were no proponents and opponents in attendance to speak on the topic. 
    MOTION by Heisey, seconded by Beninga, to Approve Ordinance MC16-183-25, An Ordinance of Minnehaha County, SD, Amending the 1990 Revised Zoning Ordinance for Minnehaha County by Amending Articles 3.00 A-1 Agricultural District, 4.00 RR Rural Residential District, 5.00 R1 Residential District, 9.04 RC Recreation/Conservation District, 12.20, Accessory Dwelling Units (ADU), and Article 26.00, Definitions. By roll call vote: 4 ayes.
    The entire ordinance is on file at the Auditor's Office.

Kevin Hoekman, Planner, was present for the public hearing and gave the second reading on an ordinance amendment to the 1990 Revised Zoning Ordinance for Minnehaha County to change the transfer of building eligibility regulations. The Planning Commission unanimously recommended approval of the proposed ordinance amendment.

Chair Karsky asked for proponents and opponents to speak on the topic; there were no proponents or opponents in attendance to speak on the topic.

MOTION by Bleyenberg, seconded by Heisey, to Approve Ordinance MC16-184-25, An Ordinance of Minnehaha County, SD, Amending the 1990 Revised Zoning Ordinance for Minnehaha County by Amending Article 3.00 A-1 Agricultural District and Article 9.00 RC Recreation/Conservation District. By roll call vote: 4 ayes.The entire ordinance is on file at the Auditor's Office.

GRANT APPLICATION

Upon the request of Daniel Haggar, State's Attorney, MOTION by Beninga, seconded by Bleyenberg, to Authorize the State's Attorney to Apply for the FY26 South Dakota Department of Public Safety-Victims' Services STOP-P Grant for $68,151.73 to Continue to Fund a Victim Witness Assistant in the State's Attorney's Office. By roll call vote: 4 ayes.

AGREEMENT

Upon the request of Traci Smith, Public Defender, MOTION by Bleyenberg, seconded by Beninga, to Authorize the Chair to Sign a Software Agreement between Minnehaha County and JusticeText Inc. for the Purchase and Implementation of a Case Management Program for the Public Defender's Office at a Cost of $28,000. By roll call vote: 4 ayes.

PRESENTATIONS

Carey Deaver, Human Resources Director, presented the Human Resources annual presentation. Discussion followed about 2024 goals for the department, 2025 goals & challenges, recruitment & retention initiatives, and workforce review, which included Full Time Employees History, Turnover History, Recruitment, Workforce by Years of Service, Current Step Distribution, and Key Takeways. 

Jacob Maras, Highway Superintendent, presented the Highway Department Annual Presentation. Discussion followed about emerging needs and issues including phase 2 building, rising pavement management costs, wheel tax, progress of construction and grants, 2024 construction projects, and 2025 construction projects.

CHANGE ORDER

Upon the request of Jacob Maras, Highway Superintendent, MOTION by Beninga, seconded by Bleyenberg, to Authorize the Chair to Sign Change Order No. 1 between Minnehaha County and BX Civil and Construction for MC23-06 Structure 50-180-134 Replacement with a Net Increase of $34,604.70 for a New Contract Price of $860,114.35. By roll call vote: 4 ayes.

AGREEMENT

Upon the request of Jacob Maras, Highway Superintendent, MOTION by Beninga, seconded by Heisey, to Authorize the Chair to Sign an Agreement between Minnehaha County and Civil Design Inc. for Construction Administration of Project MC20-13, Structure 50-237-120 Bridge Replacement for an Amount not to Exceed $78,606.49. By roll call vote: 4 ayes. 

BRIEFING

Susan Beaman, Finance and Budget Officer, presented a briefing regarding the 2025 1st Quarter American Rescue Plan Expenditures. The Auditor's Office plans to report to the US Treasury regarding last quarter's expenditures of $113,522,01. The expenditure breakdown is as follows: Emergency Response Infrastructure Improvements had an expenditure of $39,553.00, and construction of an additional courtroom had an expenditure of $73,969.01. The total ARPA expenditures through March 31, 2025, were $36,527,711.03. As of March 31, 2025, $986,303.97 remains for obligated projects. 

LEGISLATIVE UPDATE

Meredith Jarchow, Assistant Commission Administrative Officer, provided a recap of the 2025 Legislative Session which concluded on March 31. Discussion followed about the impact on the county of the legislation that was signed, whether that be new processes that need to be implemented, a need for new policies, or other requirements that may impact county operations. 

OPPORTUNITY FOR PUBLIC COMMENT

Auditor Anderson provided an update on the May 13th Sioux Falls School District election with a registration deadline of April 28th at 5:00 p.m. and absentee voting will begin on April 28th at the Minnehaha County Auditor’s Office. 

COMMISSIONER LIAISON REPORTS

Commissioner Heisey reported on a recent meeting of the Public Defender's Office Advisory Council and with the Treasurer's Office.

Commissioner Bleyenberg reported on the upcoming meeting of the Safety and Justice Implementation team, and the City, County, and School District elected officials lunch meeting as well as the retirement of the Siouxland Library Director.

Commissioner Karsky reported the recent meeting of the Public Defender's Office Advisory Council and Metro Management Committee as well as upcoming meetings of the Link executive board, Greater Sioux Falls Chamber of Commerce, and Southeastern Behavioral Health.

Commissioner Beninga reported on the response to the Request for Proposal for Campus Master planning.

MOTION by Heisey, seconded by Bleyenberg, to enter into Executive Session pursuant to SDCL 1-25-2 (1), (3), (4), and (6) at 10:52 a.m. By roll call vote: 4 ayes.

Chair Karsky declared the executive session concluded at 11:24 a.m.

MOTION by Bleyenberg, seconded by Heisey, to adjourn at 11:25 a.m. By roll call vote: 4 ayes.  

The Commission adjourned until 5:00 p.m. on Tuesday, April 22nd, 2025.

APPROVED BY THE COMMISSION:

Dean Karsky

Chair

ATTEST:

Kym Christiansen

Commission Recorder

Published at the approximate cost of $229.72 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-1tc

Minutes of the Minnehaha County Commissioers Joint Meeting with the City of Sioux Falls for April 22, 2025

THE MINNEHAHA COUNTY COMMISSION CONVENED AT 5:00 PM on April 22, 2025, pursuant to adjournment on April 22, 2025. COMMISSIONERS PRESENT WERE: Bleyenberg, Heisey, and Karsky. Commissioner Beninga attempted to join via electronic means but was unable to join the meeting; Commissioner Kippley was absent. Also present were Kym Christiansen, Commission Recorder, and Eric Bogue, Chief Civil Deputy State's Attorney.

City Council members present: Barranco, Basyse, Cole, Sigette, Soehl, Spellerberg, and Thomasson. Councilor Merkouris and Mayor Tenhaken were absent. 
    Chair Karsky called the meeting to order.

MOTION by Bleyenberg, seconded by Heisey, to Approve the Agenda. By roll call vote: 3 ayes. The City concurred. 

ZONING APPEAL

Kevin Hoekman, Planner, was present for the deferred hearing from March 25, 2025, for consideration of an appeal of a decision by the Joint Planning Commission to deny Conditional Use Permit #25-10 to transfer one building eligibility from Lots 2 and 3 Lacey's 2nd Addition N1/2 to Lot B of Lacey's Tract 2 N1/2 N1/2 all within Section 35-T102N-R49W, Mapleton Township. The Joint Planning Commissions unanimously denied the request to transfer the building eligibility. 

Chair Karsky asked for proponents and opponents to speak on the topic. Gary VanRegenmorter, applicant and proponent, was present to ask for a deferral until June; there were no opponents to speak on the topic. 

MOTION by Heisey, seconded by Bleyenberg, to Defer the Appeal of a Decision by the Joint Planning Commission to Deny Conditional Use Permit #25-10 to June 27, 2025, Joint Sioux Falls City Council/Minnehaha County Commission meeting. By roll call vote: 3 ayes.

MOTION by Heisey, seconded by Bleyenberg, to Amend the Motion to Defer the Appeal of a Decision by the Joint Planning Commission to Deny Conditional Use Permit #25-10 to June 24, 2025, Joint Sioux Falls City Council/Minnehaha County Commission meeting. By roll call vote: 3 ayes. The City concurred. 

ORDINANCE TEXT AMENDMENT

Kevin Hoekman, Planner, was present for the public hearing and gave the second reading on an ordinance amendment to the Revised Joint Zoning Ordinance for Minnehaha County and the City of Sioux Falls to add Accessory Dwelling Unit (ADUs) regulations. The Joint Planning Commission unanimously recommended approval of the amendment.

Chair Karsky asked for proponents and opponents to speak on the topic; there were no proponents and opponents to speak on the topic.

MOTION by Bleyenberg, seconded by Heisey, to Approve Ordinance MC30-53-25, An Ordinance of Minnehaha County, SD, Amending the Revised Joint Zoning Ordinance for Minnehaha County and the City of Sioux Falls by Amending Article 3.00, A-1 Agricultural District, 4.00 RR Rural Residential District, 5.00 RS-1 Residential District, 6.00 RS-2 Residential District, 7.00 RD Residential District, 8.00 RA-1 Residential District, 13.00 RC Recreation/Conservation District, 15.20 Accessory Dwelling Units (ADU), and Article 24.02, Definitions. By roll call vote: 3 ayes. The City concurred. 
    The entire ordinance is on file at the Auditor's Office.

Kevin Hoekman, Planner, was present for the public hearing and gave the second reading on an ordinance amendment to the Revised Joint Ordinance for Minnehaha County and the City of Sioux Falls to change the transfer of building eligibility requirements. The Joint Planning Commissions unanimously recommended approval of the proposed ordinance text amendment.

Chair Karsky asked for proponents and opponents to speak on the topic; there were no proponents and opponents to speak on the topic. 

MOTION by Bleyenberg, seconded by Heisey, to Approve Ordinance MC30-54-25, An Ordinance of Minnehaha County, SD, Amending the Joint Zoning for Minnehaha County and the City of Sioux Falls by Amending Article 3.00, A-1 Agricultural District and Article 13.00 RC Recreation/Conservation District. By roll call vote: 3 ayes. The City concurred. 

The entire ordinance is on file at the Auditor's Office.

OPPORTUNITY FOR PUBLIC COMMENT

Chad Bishop, Sioux Falls, spoke about DEI practices and cultural revolution that has occurred. 

MOTION by Heisey, seconded by Bleyenberg, to Adjourn at 5:24 p.m. 3 ayes. The ‌City concurred. 

The Commission adjourned until 9:00 a.m. on Tuesday, May 6th, 2025.

APPROVED BY THE COMMISSION:

Dean Karsky

Chair

ATTEST:

Kym Christiansen

Commission Recorder

Published at the approximate cost of $51.12 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-1tc

NOTICE TO CREDITORS OF TRUST ADMINISTRATION AND APPOINTMENT OF TRUSTEE

In the Matter of the Estate of BETTY ZIMPRICH

Deceased

Notice is given that on March 31, 2025, the following person: Tamara Pease; 4701 W. 14th Place, Sioux Falls, SD 57106

was appointed as the Trustee in the trust administration for Betty Zimprich. As Trustee, Tamara Pease has full power and authority to settle all claims and administer the Trust Estate of Betty

Zimprich.

Creditors of the decedent must file their claims within four (4) months after the date of the first publication ofthis Notice or their claims may be barred.

Claims may be filed with the above-named Trustee by mailing a claim notice with supporting documentation to the address above. Alternatively, claims may be emailed or mailed to the Trustee's attorney.

Dated this 31» day of March, 2025.

Tamara Pease, Trustee, 4701 W. 14th Place, Sioux Falls, SD 57106

Tamara Pease, Trustee

4701 W. 14th Place, Sioux Falls, SD 57106

LINDSAY M. HARRIS, JD

Attorney for Trustee, Tamara Pease HARRIS LAW, PROF. LLC

5019 S Bur Oak PI., Sioux Falls, SD 57108 605-777-1772

Published at the approximate cost of $41.54 and can be viewed for free at www.sdpublicnotices.com. 4-17-25-1tc

CITY OF GARRETSON NOTICE OF PUBLIC HEARING

Notice is hereby given that the City of Garretson will hold a public hearing on Monday, May 5th, 2025, regarding a variance applied for by property owner of LOT 6 TRACT 3 OF NORDSTROMS ADDN TO CITY OF GARRETSON.  Variance to request 5’ set back from the side property line to the north. The public is invited to attend and comment.

This public hearing will be held at the following time, date, and location:

6:30 P.M.

May 5th, 2025

American Legion

504 N. Main Ave.

Garretson, SD 57030

In compliance with the Americans with Disabilities Act (ADA), if you need special assistance to participate in this hearing, please contact the Garretson Finance Officer at (605) 594-6721.  Anyone who is deaf, hard-of-hearing or speech-disabled may utilize Relay South Dakota at (800) 877-1113 (TTY/Voice). Notification 48 hours prior to the hearing will enable the City to make reasonable arrangements to ensure accessibility to this hearing.

Paetyn Dreckman

City of Garretson Finance Officer

Published twice at the approximate cost of $26.20 and can be viewed for free at www.sdpublicnotices.com. 4-24-25-1tc

NOTICE TO BIDDERS

NOTICE IS HEREBY GIVEN that the City of Garretson, South Dakota requests formal bids be submitted for water meters at City Hall at 705 N Main Avenue Garretson SD 57030 on the following:

Water Meters– bid opening will be held 5/5/2025 at 1:30 p.m.

Specifications are on file at the Garretson City Hall and are available upon request.

Bids must be sealed with the items being bid clearly indicated on the outside for each project. 

The City of Garretson reserves the right to accept or reject any or all bids and/or waive any irregularities therein.

Dated this day 4/22/2025.

City of Garretson

By: Paetyn Dreckman, Finance Officer

Published twice at the approximate cost of $19.17 and can be viewed for free at www.sdpublicnotices.com. 4-24-25-1tc

NOTICE TO BIDDERS

For the 2025-2026 school year, the Garretson School District is seeking to enter into a contract for the operation of a food service program between our District, the School Food Authority (SFA) and a Food Service Management Company (FSMC) to manage school food service operations for the purpose of providing nutritious meals to carry out the provisions of the United States Department of Agriculture (USDA) Child Nutrition Programs.

Effective dates of the contract are from July 1, 2025 to June 30, 2026, but no sooner than the date the contract is signed by both parties, and may be renewed annually for up to four additional extensions from the initial year, upon written agreement by both parties on or prior to the expiration date of the current contract. Contract does not exceed one year.

FSMC’s should contact Jacob Schweitzer, Business Manager, with their intent to submit a proposal by writing to Garretson School District #49-4, PO Box C, Garretson, SD 57030 or by e-mail at . Written questions regarding the Request for Proposal (RFP) or requests for additional information must be submitted to Jacob Schweitzer, Business Manager, no later than May 22, 2025.  Responses shall be retained and shall be provided to all other prospective bidders.

Interested FSMC bidders may meet to review the specifications, to clarify any questions, to tour the facilities, and to examine current food service equipment and program operation, with school officials on Thursday, May 15th at 2:00 p.m. central time at the Garretson School District, 505 2nd Street, Garretson, SD 57030. Attendance is mandatory.  

Sealed proposals will be received from FSMC’s at the Garretson School District Business Office, PO Box C, Garretson, SD 57030. Attention: Jacob Schweitzer, Business Manager, until 1:00 p.m. central time on Monday, June 2, 2025.  Proposals received after that time will be returned to the sender unopened.

Published twice at the approximate cost of $43.45 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-2tc

FACT OF ADOPTION

An ordinance amending the Revised Joint Zoning Ordinance for Minnehaha County and the City of Sioux Falls.

The Minnehaha County Board of Commissioners adopted Ordinance MC30-53-25 on April 22, 2025. This ordinance amended Ordinance MC30-02, the Revised Joint Zoning Ordinance for Minnehaha County and the City of Sioux Falls was amended to add Accessory Dwelling Unit (ADU) as a conditional use in the A-1 Agriculture District, RR Rural Residential District, RS-1 Residential District, RS-2 Residential District, RD Residential District, RA-1 Residential District RC Recreation/Conservation District; add Accessory Dwelling Unit (ADU) in the Additional Use Regulations; and add definitions for and related to Accessory Dwelling Unit (ADU). 

The entire ordinance is on file in the office of the County Auditor and available for inspection during regular business hours.

Leah Anderson

County Auditor

Published twice at the approximate cost of $24.28 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-2tc

FACT OF ADOPTION

An ordinance amending the Revised Joint Zoning Ordinance for Minnehaha County and the City of Sioux Falls.

The Minnehaha County Board of Commissioners adopted Ordinance MC30-54-25 on April 22, 2025. This ordinance amended Ordinance MC30-02, the Revised Joint Zoning Ordinance for Minnehaha County and the City of Sioux Falls by amending Articles 3.04  & 13.04 regulating the transfer of a building eligibility from one parcel to another parcel. 

The entire ordinance is on file in the office of the County Auditor and available for inspection during regular business hours.

Leah Anderson

County Auditor

Published twice at the approximate cost of $17.890 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-2tc

MINUTES of the BOARD OF MINNEHAHA COUNTY COMMISSIONERS SITTING AS A COUNTY BOARD OF EQUALIZATION 4/8/2025   8:29 AM

    MINUTES of the BOARD OF MINNEHAHA COUNTY COMMISSIONERS

    SITTING AS A COUNTY BOARD OF EQUALIZATION

    4/8/2025   8:29 AM

    Gerald Beninga, Dean Karsky, Jen Bleyenberg, Joe Kippley, Cole Heisey were present.

    MOTION by Beninga, seconded by Kippley, to Convene a County Board of Equalization and

    subscribe to an oath as Members of the Board of Equalization. 5 ayes.

    MOTION by Beninga, seconded by Heisey, to Approve the Agenda. 5 ayes

    MOTION by Beninga, seconded by Kippley, to Authorize the Director of Equalization to correct

    errors and to make necessary adjustments for the year 2025 pursuant to SDCL 10‑11‑16. 5 ayes.

    MOTION by Bleyenberg, seconded by Heisey, to Authorize the Director of Equalization to make

    changes for the freeze on assessments of dwellings of disabled and senior citizens for 2025 as

    certified by the Minnehaha County Treasurer, in compliance with SDCL 10‑6A‑2. 5 ayes.

    MOTION by Beninga, seconded by Kippley, to Deny four applications for the freeze on assessments

    of dwellings of disabled and senior citizens for 2025 as certified by the Minnehaha County Treasurer

    for compliance with SDCL 10‑6A‑2. 5 ayes.

    MOTION by Heisey, 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.

    5 ayes.

    MOTION by Beninga, 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. 5 ayes.

    MOTION by Kippley, seconded by Heisey, to Authorize the Director of Equalization to apply

    exemptions for parcels owned by certain disabled veterans, surviving spouse, and paraplegic under

    SDCL 10‑4‑40, 10‑4‑4, 10‑4‑24.10. 5 ayes.

    MOTION by Bleyenberg, seconded by Heisey, to Deny the application for exemptions for two parcels

    for not meeting the requirements under SDCL 10‑4‑40, 10‑4‑4, 10‑4‑24.10. 5 ayes.

    MOTION by Bleyenberg, seconded by Heisey, to Authorize the Director of Equalization to apply

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

    10‑4‑44. 5 ayes.

    MOTION by Bleyenberg, seconded by Heisey, to Authorize the Director of Equalization to make

    necessary changes for Owner Occupancy for 2025. 5 ayes.

    MOTION by Kippley, seconded by Beninga, to Deny Owner Occupancy for 2025 on one parcel for

    Contractor only owner-occupied status. 5 ayes

    MOTION by Bleyenberg, seconded by Benigna, to Remove certain parcels from Owner Occupancy

    status. 5 ayes.

    MOTION by Kippley, seconded by Beninga, to Authorize the Director of Equalization to apply

    exemptions to 2025 applications received on properties qualifying for the tax‑exempt status. 5 ayes.

    MOTION by Kippley, seconded by Beninga, to Deny the 2025 application received on a parcel for

    tax‑exempt status. 5 ayes.

    MOTION by Kippley, seconded by Beninga, to Authorize the Director of Equalization to adjust

    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 arm's length transaction. 5 ayes.

    Rec‑id:  23273

    County Appeal: 12

    Taxpayer:  GARRETSON ECONOMIC DEVELOPMENT

    Legal:   ROYCES 4TH ADDN TO CITY OF GARRETSON

    Description:  N6' LOT 11 & S20' Lot 12 Block 9 ROYCES 4TH ADDN TO CITY OF GARRETSON

    Lot:  12   Block:   9

    Motion by:  Seconded by:  to approve the following:

    Changed Na‑Land Value from $4,600 to $0.  Changed Total Value from $4,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  23274

    County Appeal: 13

    Taxpayer:  GARRETSON ECONOMIC DEVELOPMENT

    Legal:   ROYCES 4TH ADDN TO CITY OF GARRETSON

    Description:  N 2' LOT 12 (EX W20') & (EX W20') LOT 13 BLOCK 9 ROYCES 4TH ADDN TO CITY OFGARRETSON

    Lot:  13   Block:   9

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

    Changed Na‑Land Value from $3,600 to $0.  Changed Total Value from $3,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99322

    County Appeal: 14

    Taxpayer:  HARTFORD AREA DEVELOPMENT

    Legal:   NORTH COMMUNITY 2ND ADDN TO CITY OF HART

    Description:  LOT 5 BLOCK 2 NORTH COMMUNITY 2ND ADDN TO CITY OF HARTFORD

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

    Changed Na‑Land Value from $100,200 to $0.  Changed Total Value from $100,200 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99753

    County Appeal: 15

    Taxpayer:  HARTFORD AREA DEVELOPMENT

    Legal:   NORTH COMMUNITY 2ND ADDN TO CITY OF HART

    Description:  LOT 4A BLOCK 1 NORTH COMMUNITY 2ND ADDN TO CITY OF HARTFORD

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

    Changed Na‑Land Value from $111,000 to $0.  Changed Total Value from $111,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  94558

    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: Kippley Seconded by: Beninga to approve the following:

    Changed Na‑Land Value from $2,400,300 to $0.  Changed Total Value from $2,400,300 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  94647

    County Appeal: 17

    Taxpayer:  SIOUX FALLS DEVELOPMENT FOUNDATION INC

    Legal:   35‑102‑49 SIOUX FALLS CITY UNPLATTED

    Description:  PT VAC E PRODUCER LN ADJ & NE1/4NE1/4 & S1/2NE1/4 (EX RUNGE'S T3A & EX S323 E1665& EX

    SIOUX EMPIRE DE V PK 8 ADD) 35‑102‑49 SIOUX FALLS CITY UNPLATTED

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

    Changed Na‑Land Value from $468,000 to $0.  Changed Total Value from $468,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99784

    County Appeal: 18

    Taxpayer:  DAKOTA STATE UNIVERSITY

    Legal:   SANFORD SPORTS COMPLEX SOUTH TO CITY OF

    Description:  LOT 2 BLOCK 10 SANFORD SPORTS COMPLEX SOUTH ADDN TO THE CITY OF SIOUX FALLS

    Lot:  2  Block:   10

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

    Changed Na‑Land Value from $1,283,500 to $0.  Changed Total Value from $1,283,500 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  98739

    County Appeal: 19

    Taxpayer:  CROOKS VETERANS PARK

    Legal:   VETERANS ADDN TO CITY OF CROOKS

    Description:  TRACT 1 VETERANS ADD TO CITY OF CROOKS

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

    No Change.

    Ayes:   5  Nays:   0

    Rec‑id:  39366

    County Appeal: 20

    Taxpayer:  FURNITURE MISSION OF SOUTH

    Legal:   MATTESON ADDN TO CITY OF SIOUX FALLS

    Description:  TRACT 1 MATTESON ADDN TO CITY OF SIOUX FALLS

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

    Changed Na‑Land Value from $95,700 to $0.   Changed Na‑Bldg Value from $649,500 to $0.  Changed Total Value from

    $745,200 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  51075

    County Appeal: 21

    Taxpayer:  FURNITURE MISSION OF SOUTH

    Legal:   VAN EPS ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 7 Block 7 VAN EPS ADDN TO CITY OF SIOUX FALLS

    Lot:    7    Block:   7

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

    Changed Na‑Land Value from $26,100 to $0.   Changed Na‑Bldg Value from $158,000 to $0.  Changed Total Value from

    $184,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  96131

    County Appeal: 22

    Taxpayer:  FURNITURE MISSION OF SOUTH

    Legal:   SCHOOL FOR THE DEAF ADDITION

    Description:  LOT 3 OF SCHOOL FOR THE DEAF ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  3 Block:

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

    Changed Na‑Land Value from $258,400 to $0.  Changed Total Value from $258,400 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  23339

    County Appeal: 23

    Taxpayer:  GARRETSON CHILD CARE  CORPORATION

    Legal:   GARRETSON CITY UNPLATTED

    Description:  GARRETSON SCHOOL TR1 OF GARRETSON SUB PRT NE1/4 20 103 47 GARRETSON

    CITY UNPLATTED

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

    Changed Na‑Land Value from $27,200 to $0.   Changed Na‑Bldg Value from $976,200 to $0.  Changed Total Value from

    $1,003,400 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  27031

    County Appeal: 24

    Taxpayer:  HABITAT FOR HUMANITY OF

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

    Description:  LOT 18 (EX S4) & ALL Lot 19 Block 3 BRALEY'S 1ST ADDN TO CITY OF SIOUX FALLS

    Lot:  19   Block:   3

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

    Changed Na‑Land Value from $27,100 to $0.  Changed Total Value from $27,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46163

    County Appeal: 25

    Taxpayer:  HABITAT FOR HUMANITY GREATER

    Legal:   SHAWS SIOUX FALLS ADDN

    Description:  Lot 11 Block 47 SHAWS SIOUX FALLS ADDN

    Lot:  11   Block:   47

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

    Changed Na‑Land Value from $20,200 to $0.   Changed Na‑Bldg Value from $93,500 to $0.  Changed Total Value from

    $113,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  48967

    County Appeal: 26

    Taxpayer:  HABITAT FOR HUMANITY OF

    Legal:   TABBERT'S ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 18 Block 5 TABBERT'S ADDN TO CITY OF SIOUX FAL LS

    Lot:  18   Block:   5

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

    Changed Na‑Land Value from $23,400 to $0.   Changed Na‑Bldg Value from $232,400 to $0.  Changed Total Value from

    $255,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  32581

    County Appeal: 27

    Taxpayer:  INTER‑LAKES COMMUNITY ACTION

    Legal:   GALE'S 6TH ADDN TO SIOUX FALLS

    Description:  4 & Lot 5 Block 41 GALE'S 6TH ADDN TO SIOUX FALLS

    Lot:    5    Block:   41

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

    Changed Na‑Land Value from $53,000 to $0.   Changed Na‑Bldg Value from $657,900 to $0.  Changed Total Value from

    $710,900 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  31414

    County Appeal: 28

    Taxpayer:  KINGDOM BOUNDARIES PRISON

    Legal:   FOLSOM'S ADDN TO SIOUX FALLS

    Description:  LOTS 1 THRU 3 & (EX LOT 5A) Lot 4 Block 5 FOLSOM'S ADDN TO SIOUX FALLS

    Lot:    4    Block:   5

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

    No Change

    Ayes:   5  Nays:   0

    Rec‑id:  46788

    County Appeal: 29

    Taxpayer:  COMMUNITY COORDINATED

    Legal:   SIOUX EMPIRE DEVELOPMENT PARK ONE ADDN T

    Description:  Lot 6 Block 8 SIOUX EMPIRE DEVELOPMENT PARK ONE ADDN TO CITY OF SIOUX FALL

    Lot:    6    Block:   8

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

    Changed Na‑Land Value from $212,300 to $0.   Changed Na‑Bldg Value from $727,800 to $0.  Changed Total Value from

    $940,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  96079

    County Appeal: 30

    Taxpayer:  THE SOCIETY OF ST VINCENT DE

    Legal:   ELROD'S ADDITION TO THE CITY OF SIOUX FA

    Description:  LOT 15 BLOCK 7 OF ELROD'S ADDITION AN ADDITION TO THE CITY OF SIOUX FALLS

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

    Changed Na‑Land Value from $550,700 to $0.  Changed Total Value from $550,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  28494

    County Appeal: 31

    Taxpayer:  SOUTH DAKOTA STATE UNIVERSITY

    Legal:   COSTELLO'S ADDN TO CITY OF SIOUX FALLS

    Description:  LOTS 5 THRU 22 (EX LOT H1 & H2 LOT 13 & EX LOT H1 OF LOT 14) BLOCK 1 COSTELLO'S ADDN

    TO CITY OF SIOUX FALLS

    Lot:  22   Block:   1

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

    Changed Na‑Land Value from $846,500 to $0.   Changed Na‑Bldg Value from $2,144,700 to $0.  Changed Total Value from

    $2,991,200 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  45060

    County Appeal: 32

    Taxpayer:  SOUTH DAKOTA STATE UNIVERSITY

    Legal:   ROSS ADDN TO CITY OF SIOUX FALLS

    Description:  LOTS 9 THRU 18 (EX LOT H1) BLOCK 2 ROSS ADDN TO CITY OF SIOUX FALLS & W1/2 VACALLEY

    Lot:  18   Block:   2

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

    Changed Na‑Land Value from $251,700 to $0.   Changed Na‑Bldg Value from $128,900 to $0.  Changed Total Value from

    $380,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  36242

    County Appeal: 33

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FA

    Description:  Lot 2 Block 28 HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:    2    Block:   28

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

    Changed Na‑Land Value from $27,600 to $0.  Changed Total Value from $27,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99240

    County Appeal: 34

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   SWIER ADDN TO CITY OF SF

    Description:  LOT 1 SWIER ADDN TO THE CITY OF SIOUX FALLS

    Lot:  1  Block:

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

    Changed Na‑Land Value from $39,800 to $0.  Changed Total Value from $39,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99241

    County Appeal: 35

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   SWIER ADDN TO CITY OF SF

    Description:  LOT 2 SWIER ADDN TO THE CITY OF SIOUX FALLS

    Lot:  2  Block:

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

    Changed Na‑Land Value from $51,700 to $0.  Changed Total Value from $51,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99242

    County Appeal: 36

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   SWIER ADDN TO CITY OF SF

    Description:  LOT 3 SWIER ADDN TO THE CITY OF SIOUX FALLS

    Lot:  3  Block:

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

    Changed Na‑Land Value from $49,100 to $0.  Changed Total Value from $49,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99435

    County Appeal: 37

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   PEARSONS SUBD PART TRACTS 2,3 & 4 SEC 3‑

    Description:  LOT 20 (EX H‑1) PEARSONS SUBD PART TRACTS 2,3 & 4 SEC 3‑101‑48 IN BRANDON

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

    Changed Na‑Land Value from $67,500 to $0.   Changed Na‑Bldg Value from $299,000 to $0.  Changed Total Value from

    $366,500 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99644

    County Appeal: 38

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   ENEBOS ADDITION TO THE CITY OF SIOU

    Description:  LOT A ENEBO'S ADDN TO THE CITY OF SIOUX FALLS

    Lot:  A  Block:

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

    Changed Na‑Land Value from $21,800 to $0.  Changed Total Value from $21,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99645

    County Appeal: 39

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   ENEBOS ADDITION TO THE CITY OF SIOU

    Description:  LOT C ENEBO'S ADDN TO THE CITY OF SIOUX FALLS

    Lot:  C  Block:

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

    Changed Na‑Land Value from $21,800 to $0.  Changed Total Value from $21,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  99646

    County Appeal: 40

    Taxpayer:  SOUTHEASTERN DEVELOPMENT

    Legal:   ENEBOS ADDITION TO THE CITY OF SIOU

    Description:  LOT B ENEBO'S ADDN TO THE CITY OF SIOUX FALLS

    Lot:  B  Block:

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

    Changed Na‑Land Value from $21,800 to $0.  Changed Total Value from $21,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  30284

    County Appeal: 41

    Taxpayer:  ST FRANCIS HOUSE OF SIOUXFALLS

    Legal:   EAST SIOUX FALLS ADDN IN CITY OF SIOUX F

    Description:  S 84' E1/3 SE1/4 Block 7 EAST SIOUX FALLS ADDN IN CITY OF SIOUX FALLS

    Lot:  Block:   7

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

    Changed Na‑Land Value from $12,700 to $0.   Changed Na‑Bldg Value from $149,100 to $0.  Changed Total Value from

    $161,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  30285

    County Appeal: 42

    Taxpayer:  ST FRANCIS HOUSE SIOUX FALLS

    Legal:   EAST SIOUX FALLS ADDN IN CITY OF SIOUX F

    Description:  N 48' E1/3 SE1/4 Block 7 EAST SIOUX FALLS ADDN IN CITY OF SIOUX FALLS

    Lot:  Block:   7

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

    Changed Na‑Land Value from $7,900 to $0.   Changed Na‑Bldg Value from $111,600 to $0.  Changed Total Value from

    $119,500 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  30286

    County Appeal: 43

    Taxpayer:  ST FRANCIS HOUSE OF SIOUX

    Legal:   EAST SIOUX FALLS ADDN IN CITY OF SIOUX F

    Description:  E1/2 W2/3 SE1/4 Block 7 EAST SIOUX FALLS ADDN IN CITY OF SIOUX FALLS

    Lot:  Block:   7

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

    Changed Na‑Land Value from $17,600 to $0.   Changed Na‑Bldg Value from $220,400 to $0.  Changed Total Value from

    $238,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  30321

    County Appeal: 44

    Taxpayer:  ST FRANCIS HOUSE OF SIOUX

    Legal:   EAST SIOUX FALLS ADDN IN CITY OF SIOUX F

    Description:  W33' NE1/4 & NW1/4 (EX S46.6' W87') BLOCK 11 EAST SIOUX FALLS ADDN

    Lot:  Block:   11

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

    Changed Na‑Land Value from $58,600 to $0.   Changed Na‑Bldg Value from $759,000 to $0.  Changed Total Value from

    $817,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46328

    County Appeal: 45

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  S 38' N 88' NE1/4 Block 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $41,800 to $0.  Changed Total Value from $41,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46329

    County Appeal: 46

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  N 50' NE1/4 (EX W 23'4 INCHES) Block 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $45,000 to $0.  Changed Total Value from $45,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46330

    County Appeal: 47

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  S 44' NE1/4 Block 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $47,800 to $0.   Changed Na‑Bldg Value from $63,500 to $0.  Changed Total Value from

    $111,300 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46331

    County Appeal: 48

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  N1/3 SE1/4 Block 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $47,800 to $0.   Changed Na‑Bldg Value from $3,200 to $0.  Changed Total Value from

    $51,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46332

    County Appeal: 49

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  N 44' S 88' SE1/4 Block 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $47,800 to $0.   Changed Na‑Bldg Value from $27,200 to $0.  Changed Total Value from

    $75,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46334

    County Appeal: 50

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  S1/3 SE1/4 Block 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $47,800 to $0.   Changed Na‑Bldg Value from $172,200 to $0.  Changed Total Value from

    $220,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46335

    County Appeal: 51

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  W84' N100' (EX W7') & S34' E82' N134' W1/2 (EX W7') BLOCK 4 SHERMAN'S ADDN TO CITY OF

    SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $107,900 to $0.   Changed Na‑Bldg Value from $293,400 to $0.  Changed Total Value from

    $401,300 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46337

    County Appeal: 52

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  E 41' N 100' NW1/4 & W 23'4" N50' NE1/4 BLOCK 4 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $35,800 to $0.   Changed Na‑Bldg Value from $55,700 to $0.  Changed Total Value from

    $91,500 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  46338

    County Appeal: 53

    Taxpayer:  TRE MINISTRIES

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  TR 1 (EX W 7') ALL TR 2, 3, & 4 (EX LOT A) & TR 5 (EX LOT A) & TR 6 (EX W 7') LOTS A & B OF SUB

    PT T R 7 & ALL TR 8 CO AUD SUB PT W1/2 Block 4 SHERMAN 'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   4

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

    Changed Na‑Land Value from $179,600 to $0.   Changed Na‑Bldg Value from $371,000 to $0.  Changed Total Value from

    $550,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  63940

    County Appeal: 54

    Taxpayer:  VOLUNTEERS OF AMERICA DAKOTAS

    Legal:   RICHMOND ESTATES 4TH ADDN TO CITY OF SIO

    Description:  Lot 2A Block 12 RICHMOND ESTATES 4TH ADDN TO CITY OF SIOUX FALLS

    Lot:  2A   Block:   12

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

    Changed Na‑Land Value from $415,600 to $0.   Changed Na‑Bldg Value from $1,297,500 to $0.  Changed Total Value from

    $1,713,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  31911

    County Appeal: 55

    Taxpayer:  AUGUSTANA UNIVERSITY A 501 C 3

    Legal:   FOREST PARK ADDN TO SIOUX FALLS

    Description:  N 11' 19 & ALL Lot 20 Block 1 FOREST PARK ADDN TO SIOUX FALLS

    Lot:  20   Block:   1

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

    Changed Na‑Land Value from $26,100 to $0.   Changed Na‑Bldg Value from $155,900 to $0.  Changed Total Value from

    $182,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  50742

    County Appeal: 56

    Taxpayer:  AUGUSTANA UNIVERSITY

    Legal:   UNIVERSITY 3RD ADDN TO CITY OF SIOUX FAL

    Description:  Lot 30 Block 29 UNIVERSITY 3RD ADDN TO CITY OF SIOUX FALLS

    Lot:  30   Block:   29

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

    Changed Na‑Land Value from $41,600 to $0.   Changed Na‑Bldg Value from $130,100 to $0.  Changed Total Value from

    $171,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  93631

    County Appeal: 57

    Taxpayer:  SIOUX FALLS ELECTRIC WORKERS  BUILDING INC

    Legal:   SIOUX EMPIRE DEVELOPMENT PARK THREE ADDN

    Description:  Lot 3A Block 2 SIOUX EMPIRE DEVELOPMENT PARK THREE ADDN TO CITY OF SIOUX F

    Lot:  3A   Block:   2

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

    Ayes:   5  Nays:   0

    Rec‑id:  34700

    County Appeal: 58

    Taxpayer:  SANFORD MEDICAL CENTER  ATTN FINANCE

    Legal:   HAYWARD'S ADDN TO CITY OF SIOUX FALLS

    Description:  HAYWARD INVEST CO SUB BLK A E 1/2 VAC EUCLID AVE & LOTS 12 THRU (EX N 6' 10 INCHES LOT

    24) Lot 24 Block 1 HAYWARD'S ADDN TO CITY OF SIOUX FALLS

    Lot:  24   Block:   1

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

    Changed Na‑Land Value from $528,400 to $0.   Changed Na‑Bldg Value from $24,676,000 to $0.  Changed Total Value from

    $25,204,400 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  63874

    County Appeal: 59

    Taxpayer:  CALVARY CHAPEL SIOUX FALLS

    Legal:   GOLDEN VALLEY ADDN TO CITY OF SIOUX FALL

    Description:  LOT 2 TRACT 6 GOLDEN VALLEY ADDN TO CITY OF SIOUX FALLS

    Lot:    2    Block:

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

    Changed Na‑Land Value from $903,400 to $0.   Changed Na‑Bldg Value from $2,331,700 to $0.  Changed Total Value from

    $3,235,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  52870

    County Appeal: 60

    Taxpayer:  DE DIOS ES EL PODER

    Legal:   WESTERN VALLEY ADDN TO CITY OF SIOUX FAL

    Description:  LOTS 3A & 4A BLOCK 1 WESTERN VALLEY ADDN TO CITY OF SIOUX FALLS

    Lot:  4A   Block:   1

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

    Changed Na‑Land Value from $437,300 to $0.   Changed Na‑Bldg Value from $716,300 to $0.  Changed Total Value from

    $1,153,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  90876

    County Appeal: 61

    Taxpayer:  EMBRACE CHURCH

    Legal:   LEGACY NORTH FARM ADDITION TO THE CITY O

    Description:  Lot 1B Block 3 LEGACY NORTH FARM ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  1B   Block:   3

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

    No Change.

    Ayes:   5  Nays:   0

    Rec‑id:  98914

    County Appeal: 62

    Taxpayer:  MESSIAH NEW HOPE LUTHERAN CHURCH

    Legal:   RICHMOND ESTATES 4TH ADDN TO CITY OF SIO

    Description:  TRACTS 5 & 5A RICHMOND ESTATES 4TH ADDN TO CITY OF SIOUX FALLS

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

    No Change.

    Ayes:   5  Nays:   0

    Rec‑id:  76724

    County Appeal: 63

    Taxpayer:  ST KATHARINE DREXEL CATHOLIC  CHURCH

    Legal:   TALSMA ADDN N1/2 NE1/4 28‑101‑50 IN CITY

    Description:  TRACT 1 (EX ST KATHARINE DREXEL ADDN) TALSMA ADDN N1/2 NE1/4 28‑101‑50 IN CITY OF

    SIOUX FALLS

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

    Changed Na‑Land Value from $397,900 to $0.  Changed Total Value from $397,900 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  22674

    County Appeal: 64

    Taxpayer:  ST MARY'S CATHOLIC CHURCH OF

    Legal:   GRAVES ADDN TO CITY OF DELL RAPIDS

    Description:  Lot 9 Block 13 GRAVES ADDN TO CITY OF DELL RAPIDS

    Lot:    9    Block:   13

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

    Changed Na‑Land Value from $21,500 to $0.   Changed Na‑Bldg Value from $162,100 to $0.  Changed Total Value from

    $183,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  95713

    County Appeal: 65

    Taxpayer:  SURE FOUNDATION LUTHERAN

    Legal:   TALLGRASS ADDN TO CITY OF BRANDON

    Description:  LOT 1 BLOCK 7 TALLGRASS ADDITION AN ADDITION TO THE CITY OF BRANDON

    Lot:    1    Block:   7

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

    Changed Na‑Land Value from $255,000 to $0.  Changed Total Value from $255,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  22661

    County Appeal: 66

    Taxpayer:  ST MARY PARISH OF MINNEHAHA

    Legal:   GRAVES ADDN TO CITY OF DELL RAPIDS

    Description:  E 1/2 LOT 9 & ALL Lot 10 Block 11 GRAVES ADDN TO CITY OF DELL RAPIDS

    Lot:  10   Block:   11

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

    No Change.

    Ayes:   5  Nays:   0

    Rec‑id:  96720

    County Appeal: 67

    Taxpayer:  WALSH, TIMOTHY & WALSH, CHRISTINE

    Legal:   GRANITE VALLEY ADDN TO CITY OF SIOUX FAL

    Description:  LOT 8 BLOCK 15 GRANITE VALLEY ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  8 Block:   15

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

    Changed Na‑Bldg Value from $364,900 to $164,900.  Changed Total Value from $413,300 To $213,300.

    Ayes:   5  Nays:   0

    Rec‑id:  64782

    County Appeal: 68

    Taxpayer:  BLEWETT, MICHAEL

    Legal:   RIVERVIEW 3RD ADDN TO CITY OF GARRETSON

    Description:  Lot 1 Block 1 RIVERVIEW 3RD ADDN TO CITY OF GARRETSON

    Lot:    1    Block:   1

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

    Changed Na‑Bldg Value from $326,500 to $126,500.  Changed Total Value from $365,400 To $165,400.

    Ayes:   5  Nays:   0

    Rec‑id:  95496

    County Appeal: 69

    Taxpayer:  STEPPAN, TIMOTHY E & STEPPAN, RACHEL

    Legal:   VALLEY VIEW ADDITION IN CITY OF VAL SPR

    Description:  LOT 17 BLOCK 1 VALLEY VIEW ADDITION AN ADDITION TO THE CITY OF VALLEY SPRINGS

    Lot:  17   Block:   1

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

    Changed Na‑Bldg Value from $360,300 to $160,300.  Changed Total Value from $407,300 To $207,300.

    Ayes:   5  Nays:   0

    Rec‑id:  36093

    County Appeal: 70

    Taxpayer:  ASSID, DANIEL D TRUSTEE & ASSID, CATHERINE M TRUST

    Legal:   HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FA

    Description:  Lot 6 Block 19 HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:    6    Block:   19

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

    Changed Na‑Bldg Value from $213,700 to $13,700.  Changed Total Value from $242,200 To $42,200.

    Ayes:   5  Nays:   0

    Rec‑id:  77816

    County Appeal: 71

    Taxpayer:  HOLT, JARED L & HOLT, JESSICA M

    Legal:   R B  FLOWERFIELDS ADDN TO CITY OF SIOUX

    Description:  Lot 10 Block 4 R B  FLOWERFIELDS ADDN TO CITY OF SIOUX FALLS

    Lot:  10   Block:   4

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

    Changed Na‑Bldg Value from $366,900 to $166,900.  Changed Total Value from $405,800 To $205,800.

    Ayes:   5  Nays:   0

    Rec‑id:  78540

    County Appeal: 72

    Taxpayer:  NOORDSY, PATSY

    Legal:   PRAIRIE GARDENS PLACE TO CITY OF SIOUX F

    Description:  Lot 19 PRAIRIE GARDENS PLACE TO CITY OF SIOUX FALLS

    Lot:  19   Block:

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

    Changed Na‑Bldg Value from $375,400 to $175,400.  Changed Total Value from $401,600 To $201,600.

    Ayes:   5  Nays:   0

    Rec‑id:  92881

    County Appeal: 73

    Taxpayer:  FRISCH, JEFFREY

    Legal:   ASPEN HEIGHTS ADDN TO CITY OF SIOUX FALL

    Description:  Lot 27 Block 8 ASPEN HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:  27   Block:   8

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

    Changed Na‑Bldg Value from $356,300 to $120,700.  Changed Total Value from $388,400 To $152,800.

    Ayes:   5  Nays:   0

    Rec‑id:  51666

    County Appeal: 74

    Taxpayer:  VITKO, TYLER J

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

    Description:  Lot 4 Block 2 WARREN'S 2ND ADDN TO CITY OF SIOUX FALLS

    Lot:    4    Block:   2

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

    Changed Na‑Bldg Value from $292,300 to $92,300.  Changed Total Value from $329,300 To $129,300.

    Ayes:   5  Nays:   0

    Rec‑id:  29300

    County Appeal: 75

    Taxpayer:  CUMMINGS, LESLIE G

    Legal:   COVINGTON HEIGHTS ADDN TO CITY OF SIOUX

    Description:  Lot 8 Block 4 COVINGTON HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:    8    Block:   4

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

    Changed Na‑Bldg Value from $295,900 to $95,900.  Changed Total Value from $328,900 To $128,900.

    Ayes:   5  Nays:   0

    Rec‑id:  97433

    County Appeal: 76

    Taxpayer:  HANGMAN, WILLIS

    Legal:   WINDMILL RIDGE ADDITION TO CITY OF SIOUX

    Description:  LOT 3E BLOCK 9 WINDMILL RIDGE ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  3E Block:   9

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

    Changed Na‑Bldg Value from $295,500 to $95,500.  Changed Total Value from $324,800 To $124,800.

    Ayes:   5  Nays:   0

    Rec‑id:  88879

    County Appeal: 77

    Taxpayer:  PEDERSON, KRISTEN A PEDERSON LIVING TRUST

    Legal:   CANTERBURY HEIGHTS ADDN TO CITY OF SIOUX

    Description:  UNIT C BLDG 20 CANTERBURY VILLAGE CONDOMINIUMS TRACT 2 CANTERBURY HEIGHTS ADDN

    TO CITY OF SIOUX FALL S

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

    Changed Na‑Bldg Value from $325,600 to $125,600.  Changed Total Value from $375,500 To $175,500.

    Ayes:   5  Nays:   0

    Rec‑id:  93642

    County Appeal: 78

    Taxpayer:  LARSON, RONALD E & LARSON, RENAE E

    Legal:   DIAMOND FIELD ESTATES AN ADDN TO THE CIT

    Description:  Lot 7A Block 5 DIAMOND FIELD ESTATES AN ADDN TO THE CITY OF SIOUX FALLS

    Lot:  7A   Block:   5

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

    Changed Na‑Bldg Value from $319,000 to $119,000.  Changed Total Value from $360,900 To $160,900.

    Ayes:   5  Nays:   0

    Rec‑id:  76009

    County Appeal: 79

    Taxpayer:  WATSON, DAVID P WATSON, ANITAJEAN F WATSON LIVING TRUST

    Legal:   HALEY PARK ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 3 Block 3 HALEY PARK ADDN TO CITY OF SIOUX FALLS

    Lot:    3    Block:   3

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

    Changed Na‑Bldg Value from $411,400 to $211,400.  Changed Total Value from $446,200 To $246,200.

    Ayes:   5  Nays:   0

    Rec‑id:  88842

    County Appeal: 80

    Taxpayer:  JANSSEN, TERRI

    Legal:   DIAMOND FIELD ESTATES AN ADDN TO THE CIT

    Description:  Lot 5B Block 1 DIAMOND FIELD ESTATES AN ADDN TO THE CITY OF SIOUX FALLS

    Lot:  5B   Block:   1

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

    No Change.

    Ayes:   5  Nays:   0

    Rec‑id:  94475

    County Appeal: 81

    Taxpayer:  HEITMANN, GARRETT & HEITMANN, SINDI

    Legal:   MYSTIC CREEK ADDITION TO THE CITY OF SIO

    Description:  Lot 8 Block 12 MYSTIC CREEK ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    8    Block:   12

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

    Changed Na‑Bldg Value from $697,600 to $497,600.  Changed Total Value from $840,600 To $640,600.

    Ayes:   5  Nays:   0

    Rec‑id:  95783

    County Appeal: 82

    Taxpayer:  CHRISTION, STEVEN & CHRISTION, SUSAN M

    Legal:   DIAMOND FIELD ESTATES AN ADDN TO THE CIT

    Description:  LOT 24 BLOCK 11 DIAMOND FIELD ESTATES AN ADDN TO THE CITY OF SIOUX FALLS

    Lot:  24    Block:   11

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

    Changed Na‑Bldg Value from $368,500 to $168,500.  Changed Total Value from $416,400 To $216,400.

    Ayes:   5  Nays:   0

    Rec‑id:  38022

    County Appeal: 83

    Taxpayer:  WOHLWEND, NATASHA ROSE & WOHLWEND, AARON TODD

    Legal:   KINGSWOOD ESTATES 3RD ADDN TO CITY OF SI

    Description:  Lot 6 Block 4 KINGSWOOD ESTATES 3RD ADDN TO CITY OF SIOUX FALLS

    Lot:    6    Block:   4

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

    Changed Na‑Bldg Value from $260,000 to $60,000.  Changed Total Value from $291,500 To $91,500.

    Ayes:   5  Nays:   0

    Rec‑id:  11252

    County Appeal: 84

    Taxpayer:  SALIHAGIC, BOJAN & SALIHAGIC, JACQUELYN

    Legal:   SPLIT ROCK HEIGHTS 19‑101‑48 SPLIT ROCK

    Description:  Lot 1 Block 2 SPLIT ROCK HEIGHTS 19‑101‑48 SPLIT ROCK TOWNSHIP

    Lot:    1    Block:   2

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

    Changed Na‑Bldg Value from $257,300 to $57,300.  Changed Total Value from $350,800 To $150,800.

    Ayes:   5  Nays:   0

    Rec‑id:  44841

    County Appeal: 85

    Taxpayer:  STOWELL, JUSTINA D & REED, CHAD W

    Legal:   ROLLING HILLS ADDN TO CITY OF SIOUX FALL

    Description:  Lot 12 Block 1 ROLLING HILLS ADDN TO CITY OF SIOUX FALLS

    Lot:  12   Block:   1

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

    Changed Na‑Bldg Value from $211,400 to $11,400.  Changed Total Value from $250,800 To $50,800.

    Ayes:   5  Nays:   0

    Rec‑id:  11202

    County Appeal: 86

    Taxpayer:  KINDERMAN FAMILY TRUST BY WILLIAM W & KIM S KINDERMAN

    Legal:   ROLLINGERS SKYLINE ADDN 28‑101‑48 SPLIT

    Description:  TRACT 9 ROLLINGERS SKYLINE ADDN 28‑101‑48 SPLIT ROCK TOWNSHIP

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

    Changed Na‑Bldg Value from $206,100 to $6,100.  Changed Total Value from $296,400 To $96,400.

    Ayes:   5  Nays:   0

    Rec‑id:  96564

    County Appeal: 87

    Taxpayer:  DERR LIVING TRUST

    Legal:   TWIN RIVERS CROSSING ADDITION TO CITY OF

    Description:  LOT 6 BLOCK 4 TWIN RIVERS CROSSING ADDITION AN ADDITION TO THE CITY OF BRANDON

    Lot:  6 Block:   4

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

    Changed Na‑Bldg Value from $313,000 to $113,000.  Changed Total Value from $384,500 To $184,500.

    Ayes:   5  Nays:   0

    Rec‑id:  59670

    County Appeal: 88

    Taxpayer:  JOST, CASEY WALTER & JOST, SARA L

    Legal:   CENTRAL VALLEY ADDITION TO CITY OF HARTF

    Description:  Lot 2A Block 4 CENTRAL VALLEY ADDITION TO CITY OF HARTFORD

    Lot:  2A   Block:   4

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

    Changed Na‑Bldg Value from $316,500 to $116,500.  Changed Total Value from $343,100 To $143,100.

    Ayes:   5  Nays:   0

    Rec‑id:  61489

    County Appeal: 89

    Taxpayer:  WEISS, MICHAEL

    Legal:   BENTON TOWNSHIP 102‑50

    Description:  W1/2 TR 2 WINTERSTEEN'S ADDN SW1/4 13 102 50 BENTON TOWNSHIP 102‑50

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

    Changed Na‑Bldg Value from $228,000 to $28,000.  Changed Total Value from $358,300 To $158,300.

    Ayes:   5  Nays:   0

    Rec‑id:  76717

    County Appeal: 90

    Taxpayer:  REASONOVER, DALLAS J & REASONOVER, JENNIFER E

    Legal:   GRANITE VALLEY ADDN TO CITY OF SIOUX FAL

    Description:  Lot 1 Block 6 GRANITE VALLEY ADDN TO CITY OF SIOUX FALLS

    Lot:    1    Block:   6

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

    Changed Na‑Bldg Value from $233,000 to $33,000.  Changed Total Value from $283,200 To $83,200.

    Ayes:   5  Nays:   0

    Rec‑id:  23110

    County Appeal: 91

    Taxpayer:  COLLINS, MICHAEL L

    Legal:   ROSE HILL ADDN TO CITY OF GARRETSON

    Description:  E35' LOT 15 & ALL LOTS 16 & 17 SAARLOOS SUB BLOCK 3 ROSE HILL ADDN TO CITY

    OFGARRETSON

    Lot:  17   Block:   3

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

    Changed Na‑Bldg Value from $269,800 to $69,800.  Changed Total Value from $303,400 To $103,400.

    Ayes:   5  Nays:   0

    Rec‑id:  98856

    County Appeal: 92

    Taxpayer:  WALTMAN, PATRICK LEE & WALTMAN, JESSICA JOY

    Legal:   HANSON'S ADDN SE1/4 13‑103‑48 EDISON TWP

    Description:  TRACTS 2 & 3 HANSON`S ADDITION SE1/4 SE1/4 13 103 48 EDISON TOWNSHIP

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

    Changed Na‑Bldg Value from $678,900 to $478,900.  Changed Total Value from $792,000 To $592,000.

    Ayes:   5  Nays:   0

    Rec‑id:  34258

    County Appeal: 93

    Taxpayer:  RANSOM, ANDREA L & SMITH, JEFFREY ALLEN

    Legal:   HAPPY HOLLOW 2ND ADDN TO CITY OF SIOUX F

    Description:  Lot 5 Block 3 HAPPY HOLLOW 2ND ADDN TO CITY OF SIOUX FALLS

    Lot:    5    Block:   3

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

    Changed Na‑Bldg Value from $285,000 to $85,000.  Changed Total Value from $331,200 To $131,200.

    Ayes:   5  Nays:   0

    Rec‑id:  22676

    County Appeal: 94

    Taxpayer:  YARINGTON, PETER & YARINGTON, STACEY

    Legal:   GRAVES ADDN TO CITY OF DELL RAPIDS

    Description:  LOTS 11 & 12 BLOCK 13 GRAVES ADDN TO CITY OF DELL RAPIDS

    Lot:  12   Block:   13

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

    Changed Na‑Land Value from $40,100 to $26,000.   Changed Na‑Bldg Value from $185,900 to $0.  Changed Total Value

    from $226,000 To $26,000.

    Ayes:   5  Nays:   0

    Rec‑id:  60751

    County Appeal: 95

    Taxpayer:  RIES, TIMOTHY & RIES, SUSAN

    Legal:   KINGSWOOD VALLEY ADDN TO CITY OF SIOUX F

    Description:  Lot 18 Block 3 KINGSWOOD VALLEY ADDN TO CITY OF SIOUX FALLS

    Lot:  18   Block:   3

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

    Changed Na‑Bldg Value from $362,500 to $162,500.  Changed Total Value from $400,900 To $200,900.

    Ayes:   5  Nays:   0

    Rec‑id:  48402

    County Appeal: 96

    Taxpayer:  PATTERSON, MONTE L & PATTERSON, LARISSA M

    Legal:   SUNNY VIEW ACRES IN CITY OF SIOUX FALLS

    Description:  Lot 2 Block 7 SUNNY VIEW ACRES IN CITY OF SIOUX FALLS

    Lot:    2    Block:   7

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

    Changed Na‑Bldg Value from $314,700 to $114,700.  Changed Total Value from $359,100 To $159,100.

    Ayes:   5  Nays:   0

    Rec‑id:  30332

    County Appeal: 97

    Taxpayer:  PARROTT, THOMAS

    Legal:   EAST SIOUX FALLS ADDN IN CITY OF SIOUX F

    Description:  E 44' SW1/4 Block 12 EAST SIOUX FALLS ADDN IN CITY OF SIOUX FALLS

    Lot:  Block:   12

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

    Changed Na‑Land Value from $17,600 to $0.   Changed Na‑Bldg Value from $149,100 to $0.  Changed Total Value from

    $166,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  44412

    County Appeal: 98

    Taxpayer:  OXENDER, CHAD M & OXENDER, CARLA M

    Legal:   RIVERDALE 2ND ADDN TO CITY OF SIOUX FALL

    Description:  Lot 19 Block 8 RIVERDALE 2ND ADDN TO CITY OF SIOUX FALLS

    Lot:  19   Block:   8

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

    Changed Na‑Bldg Value from $239,100 to $39,100.  Changed Total Value from $277,100 To $77,100.

    Ayes:   5  Nays:   0

    Rec‑id:  32801

    County Appeal: 99

    Taxpayer:  WESTERBUR, ANNA MARIE

    Legal:   GAMBERG'S ADDN TO SIOUX FALLS

    Description:  S10' LOT 13 & ALL LOT 14 (EX E8' & EX H‑1) BLOCK 2 GAMBERG'S ADDN TO SIOUX FALLS

    Lot:  14   Block:   2

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

    Changed Na‑Land Value from $21,200 to $0.   Changed Na‑Bldg Value from $162,100 to $0.  Changed Total Value from

    $183,300 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  20806

    County Appeal: 100

    Taxpayer:  BENGTSON, MATTHEW L

    Legal:   BRANDON TERRACES ADDN TO CITY OF BRANDON

    Description:  Lot 1 Block 7 BRANDON TERRACES ADDN TO CITY OF BRANDON

    Lot:    1    Block:   7

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

    Changed Na‑Land Value from $38,100 to $0.   Changed Na‑Bldg Value from $153,000 to $0.  Changed Total Value from

    $191,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  75359

    County Appeal: 101

    Taxpayer:  COUCH, DANIEL DENNIS

    Legal:   CHERRY CREEK HEIGHTS II ADDN TO CITY OF

    Description:  Lot 15 Block 3 CHERRY CREEK HEIGHTS II ADDN TO CITY OF SIOUX FALLS

    Lot:  15   Block:   3

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

    Changed Na‑Bldg Value from $227,400 to $27,400.  Changed Total Value from $262,900 To $62,900.

    Ayes:   5  Nays:   0

    Rec‑id:  91861

    County Appeal: 102

    Taxpayer:  HOEKE, THOMAS H & HOEKE, JUDITH L TRUST

    Legal:   HAZELTINE ADDITION TO THE CITY OF SIOUX

    Description:  Lot 3B Block 10 HAZELTINE ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  3B   Block:   10

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

    Changed Na‑Bldg Value from $421,000 to $221,000.  Changed Total Value from $462,100 To $262,100.

    Ayes:   5  Nays:   0

    Rec‑id:  86931

    County Appeal: 103

    Taxpayer:  OLSON, JOHN D & OLSON, EMILY P

    Legal:   PRAIRIE GARDENS ADDN TO CITY OF SIOUX FA

    Description:  Lot 2 Block 25 PRAIRIE GARDENS ADDN TO CITY OF SIOUX FALLS

    Lot:    2    Block:   25

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

    Changed Na‑Bldg Value from $384,100 to $184,100.  Changed Total Value from $442,600 To $242,600.

    Ayes:   5  Nays:   0

    Rec‑id:  89489

    County Appeal: 104

    Taxpayer:  SEMAN, DANIEL LEE

    Legal:   SUNRISE ESTATES ADDN TO CITY OF BRANDON

    Description:  Lot 12A Block 13 SUNRISE ESTATES ADDN TO CITY OF BRANDON

    Lot:  12A  Block:   13

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

    Changed Na‑Bldg Value from $279,600 to $79,600.  Changed Total Value from $303,400 To $103,400.

    Ayes:   5  Nays:   0

    Rec‑id:  30471

    County Appeal: 105

    Taxpayer:  SMOOK, JEFFREY R & SMOOK, VIRGINIA L

    Legal:   EASTVIEW SUBD IN CITY OF SIOUX FALLS

    Description:  Lot 72 EASTVIEW SUBD IN CITY OF SIOUX FALLS

    Lot:  72   Block:

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

    Changed Na‑Land Value from $26,100 to $0.   Changed Na‑Bldg Value from $167,900 to $0.  Changed Total Value from

    $194,000 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  57573

    County Appeal: 106

    Taxpayer:  PAULSEN, TERRY A & PAULSEN, TRICIA L

    Legal:   COUNTRY GABLE ESTATES 2ND ADDN 5‑101‑48

    Description:  Lot 5 COUNTRY GABLE ESTATES 2ND ADDN 5‑101‑48 SPLIT ROCK TOWNSHIP

    Lot:    5    Block:

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

    Changed Na‑Bldg Value from $614,400 to $414,400.  Changed Total Value from $686,200 To $486,200.

    Ayes:   5  Nays:   0

    Rec‑id:  67660

    County Appeal: 107

    Taxpayer:  MURUGESAN, VICKRUM

    Legal:   GREEN HILLS ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 18 Block 1 GREEN HILLS ADDN TO CITY OF SIOUX FALLS

    Lot:  18   Block:   1

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

    Changed Na‑Bldg Value from $260,600 to $60,600.  Changed Total Value from $289,100 To $89,100.

    Ayes:   5  Nays:   0

    Rec‑id:  24305

    County Appeal: 108

    Taxpayer:  HURNEY, JOHN

    Legal:   VALLEY SPRINGS CITY ORIGINAL SUBD

    Description:  LOTS 1 & 2 & W 10' Lot 3 Block 22 VALLEY SPRINGS CITY ORIGINAL SUBD

    Lot:    3    Block:   22

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

    Changed Na‑Land Value from $10,500 to $0.   Changed Na‑Bldg Value from $118,900 to $0.  Changed Total Value from

    $129,400 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  29216

    County Appeal: 109

    Taxpayer:  DORNHECKER, KENNETH & DORNHECKER, ANNA MARIE

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

    Description:  E 47' N 26' 16 & E 47' 17 & Lot 18 Block 30 COVELL'S 2ND ADDN TO CITY OF SIOUX FALLS

    Lot:  18   Block:   30

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

    Changed Na‑Land Value from $20,400 to $13,800.   Changed Na‑Bldg Value from $193,400 to $0.  Changed Total Value

    from $213,800 To $13,800.

    Ayes:   5  Nays:   0

    Rec‑id:  70465

    County Appeal: 110

    Taxpayer:  LARSON, MICHAEL KENT

    Legal:   STARLITE MOBILE HOME COURT SIOUX FALLS C

    Description:  1990 CHAMPION‑‑28 X 40 SERIAL NO. 0501275155AB Lot 98 STARLITE MOBILE HOME COURT

    SIOUX FALLS CITY

    Lot:  98   Block:

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

    Changed Na‑Bldg Value from $15,900 to $0.  Changed Total Value from $15,900 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  97457

    County Appeal: 111

    Taxpayer:  MADETZKE, BARRY LEE & MADETZKE, AMY

    Legal:   WILLOW RIDGE III ADDITION TO THE CITY OF

    Description:  LOT 9 BLOCK 14 WILLOW RIDGE III ADDN TO CITY OF SIOUX FALLS

    Lot:  9  Block:   14

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

    Changed Na‑Bldg Value from $556,100 to $356,100.  Changed Total Value from $626,800 To $426,800.

    Ayes:   5  Nays:   0

    Rec‑id:  12570

    County Appeal: 112

    Taxpayer:  HANSUM, KENDALL S & HANSUM, TABITHA L

    Legal:   WEST ACRES SW1/4 17‑101‑50 WAYNE TOWNSH

    Description:  TRACT 23 WEST ACRES SW1/4 17‑101‑50 WAYNE TOWNSHIP

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

    Changed Na‑Bldg Value from $347,600 to $147,600.  Changed Total Value from $401,700 To $201,700.

    Ayes:   5  Nays:   0

    Rec‑id:  76735

    County Appeal: 113

    Taxpayer:  JABLONSKY, LAWRENCE & JABLONSKY, SHIRLEY

    Legal:   MANIFOLD ACRES ADDN TO CITY OF SIOUX FAL

    Description:  TRACT A Lot 8B Block 7 MANIFOLD ACRES ADDN TO CITY OF SIOUX FALLS

    Lot:  8B   Block:   7

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

    Changed Na‑Bldg Value from $347,800 to $147,800.  Changed Total Value from $376,700 To $176,700.

    Ayes:   5  Nays:   0

    Rec‑id:  80160

    County Appeal: 114

    Taxpayer:  METTLER, TODD D & METTLER, RENEE

    Legal:   KELLY POINT ADDN TO CITY OF HARTFORD

    Description:  Lot 3 Block 3 KELLY POINT ADDN TO CITY OF HARTFORD

    Lot:    3    Block:   3

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

    Changed Na‑Bldg Value from $456,500 to $256,500.  Changed Total Value from $517,500 To $317,500.

    Ayes:   5  Nays:   0

    Rec‑id:  49500

    County Appeal: 115

    Taxpayer:  WALTON, DOROTHY M & WALTON, LEOZA JR

    Legal:   THURMAN'S SUBD OF PT LOT 6 OF RESUBD SIO

    Description:  N1/2 LOT 1 & W 8' N1/2 LOT 2 BLOCK 2 THURMAN'S SUB D OF PT LOT 6 OF RESUBD SIOUX FALLS

    FARMSTEAD W1/2  25 101 50

    Lot:    2    Block:   2

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

    Changed Na‑Bldg Value from $324,900 to $124,900.  Changed Total Value from $352,100 To $152,100.

    Ayes:   5  Nays:   0

    Rec‑id:  79906

    County Appeal: 116

    Taxpayer:  OUCH, SUYET & OUCH, NGOC

    Legal:   WESTWOOD VALLEY ADDN TO CITY OF SIOUX FA

    Description:  Lot 1 Block 3 WESTWOOD VALLEY ADDN TO CITY OF SIOUX FALLS

    Lot:    1    Block:   3

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

    Changed Na‑Bldg Value from $311,000 to $111,000.  Changed Total Value from $353,700 To $153,700.

    Ayes:   5  Nays:   0

    Rec‑id:  83943

    County Appeal: 117

    Taxpayer:  VOLDEN, JOSIAH G & VOLDEN, JENNA C

    Legal:   ELROD'S ADDITION TO THE CITY OF SIOUX FA

    Description:  Lot 8 Block 9 ELROD'S ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    8    Block:   9

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

    Changed Na‑Bldg Value from $319,400 to $119,400.  Changed Total Value from $363,900 To $163,900.

    Ayes:   5  Nays:   0

    Rec‑id:  30118

    County Appeal: 118

    Taxpayer:  HUDACEK, SAMUEL

    Legal:   DUNNING & WAGNER'S EAST SIOUX FALLS ADDN

    Description:  Lot 7 Block 12 DUNNING & WAGNER'S EAST SIOUX FALLS ADDN

    Lot:    7    Block:   12

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

    Changed Na‑Land Value from $27,100 to $0.   Changed Na‑Bldg Value from $274,400 to $205,800.  Changed Total Value

    from $301,500 To $205,800.

    Ayes:   5  Nays:   0

    Rec‑id:  87668

    County Appeal: 119

    Taxpayer:  ALBERTSON, RICHARD B & ALBERTSON, SHANNON D

    Legal:   THE BLUFFS ADDN TO CITY OF BRANDON

    Description:  Lot 3 Block 8 THE BLUFFS ADDN TO CITY OF BRANDON

    Lot:    3    Block:   8

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

    Changed Na‑Bldg Value from $516,900 to $316,900.  Changed Total Value from $641,400 To $441,400.

    Ayes:   5  Nays:   0

    Rec‑id:  17600

    County Appeal: 120

    Taxpayer:  FISCHER, MICHAEL A & FISCHER, MARILYN Y

    Legal:   LYONS TOWNSHIP 103‑50

    Description:  W668' S655' SW1/4 SE1/4 16 103 50 LYONS TOWNSHIP 103‑50

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

    Changed Na‑Bldg Value from $213,800 to $13,800.  Changed Total Value from $352,100 To $152,100.

    Ayes:   5  Nays:   0

    Rec‑id:  30956

    County Appeal: 121

    Taxpayer:  HOLIDAY, CAROL

    Legal:   EMERSON & SHERMAN'S ADDN TO EAST SIOUX F

    Description:  E 20' 10 & E 20' S 6' 11 & E 65.5' N 38' 11 & E 65 .5' Lot 12 Block 28 EMERSON &SHERMAN'S ADDN TO

    EAST SIOUX FALLS

    Lot:  12   Block:   28

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

    Changed Na‑Land Value from $19,000 to $13,000.   Changed Na‑Bldg Value from $170,600 to $0.  Changed Total Value

    from $189,600 To $13,000.

    Ayes:   5  Nays:   0

    Rec‑id:  38048

    County Appeal: 122

    Taxpayer:  GIEGER, JESSICA

    Legal:   KINGSWOOD ESTATES 3RD ADDN TO CITY OF SI

    Description:  Lot 5 Block 5 KINGSWOOD ESTATES 3RD ADDN TO CITY OF SIOUX FALLS

    Lot:    5    Block:   5

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

    Ayes:   5  Nays:   0

    Rec‑id:  30139

    County Appeal: 123

    Taxpayer:  BURNETT, DENNIS R

    Legal:   DUNNING & WAGNER'S EAST SIOUX FALLS ADDN

    Description:  W 90' 7 & W 90' S 19' Lot 8 Block 14 DUNNING & WAGNER'S EAST SIOUX FALLS ADDN

    Lot:    8    Block:   14

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

    Changed Na‑Land Value from $29,200 to $24,600.   Changed Na‑Bldg Value from $195,400 to $0.  Changed Total Value

    from $224,600 To $24,600.

    Ayes:   5  Nays:   0

    Rec‑id:  95760

    County Appeal: 124

    Taxpayer:  BRANDHAGEN, LESLIE D & BRANDHAGEN, LINDA J

    Legal:   ASPEN HEIGHTS ADDN TO CITY OF SIOUX FALL

    Description:  UNIT 24 ASPEN HEIGHTS CONDOMINIUMS PHASE III LOT 1 BLOCK 29 ASPEN HEIGHTS ADDN TO

    CITY OF SIOUX FALLS

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

    Changed Na‑Bldg Value from $208,000 to $8,000.  Changed Total Value from $231,600 To $31,600.

    Ayes:   5  Nays:   0

    Rec‑id:  30633

    County Appeal: 125

    Taxpayer:  BAKER, CLARK W JR

    Legal:   EASTWOOD ADDN TO CITY OF SIOUX FALLS

    Description:  LEADERS SUB BLKS 11 & 12 Lot 10 Block 6 EASTWOOD ADDN TO CITY OF SIOUX FALLS

    Lot:  10   Block:   6

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

    Changed Na‑Land Value from $17,100 to $0.   Changed Na‑Bldg Value from $161,100 to $0.  Changed Total Value from

    $178,200 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  64616

    County Appeal: 126

    Taxpayer:  STORE, CLINTON M

    Legal:   WILDFLOWER ESTATES TO CITY OF SIOUX FALL

    Description:  Lot 3 Block 6 WILDFLOWER ESTATES TO CITY OF SIOUX FALLS

    Lot:    3    Block:   6

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

    Changed Na‑Bldg Value from $341,900 to $141,900.  Changed Total Value from $372,900 To $172,900.

    Ayes:   5  Nays:   0

    Rec‑id:  79541

    County Appeal: 127

    Taxpayer:  TURNER, ADAM J

    Legal:   RIVERVIEW 3RD ADDN TO CITY OF GARRETSON

    Description:  Lot 4 Block 4 RIVERVIEW 3RD ADDN TO CITY OF GARRETSON

    Lot:    4    Block:   4

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

    Changed Na‑Bldg Value from $324,300 to $124,300.  Changed Total Value from $358,600 To $158,600.

    Ayes:   5  Nays:   0

    Rec‑id:  98025

    County Appeal: 128

    Taxpayer:  KOKENGE, LAWRENCE & KOKENGE, COLLEEN K

    Legal:   COPPER CREEK HEIGHTS AN ADDN TO CITY OF

    Description:  LOT 16 BLOCK 2 COPPER CREEK HEIGHTS AN ADDN TO CITY OF SIOUX FALLS

    Lot:  16    Block:   2

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

    Changed Na‑Bldg Value from $351,200 to $151,200.  Changed Total Value from $423,600 To $223,600.

    Ayes:   5  Nays:   0

    Rec‑id:  74412

    County Appeal: 129

    Taxpayer:  GADBOIS, DOUGLAS M & GADBOIS, STACY J

    Legal:   ROOSEVELT PARK ADDN TO CITY OF SIOUX FAL

    Description:  Lot 9 Block 11 ROOSEVELT PARK ADDN TO CITY OF SIOUX FALLS

    Lot:    9    Block:   11

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

    Changed Na‑Bldg Value from $453,000 to $253,000.  Changed Total Value from $505,400 To $305,400.

    Ayes:   5  Nays:   0

    Rec‑id:  10956

    County Appeal: 130

    Taxpayer:  MUNSON, TERRANCE L & MUNSON, DEBORAH

    Legal:   PINE HILL ADDITION 29‑101‑48 SPLIT ROCK

    Description:  Lot 2 Block 6 PINE HILL ADDITION 29‑101‑48 SPLIT ROCK TOWNSHIP

    Lot:    2    Block:   6

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

    Changed Na‑Bldg Value from $252,600 to $52,600.  Changed Total Value from $358,700 To $158,700.

    Ayes:   5  Nays:   0

    Rec‑id:  11298

    County Appeal: 131

    Taxpayer:  NORGAARD, GREGORY & NORGAARD, MANDY

    Legal:   SPLIT ROCK HEIGHTS SECOND ADDITION, MINN

    Description:  Lot 16 Block 5 SPLIT ROCK HEIGHTS 2ND ADD 19‑101‑ 48 SPLIT ROCK TOWNSHIP

    Lot:  16   Block:   5

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

    Changed Na‑Bldg Value from $333,000 to $133,000.  Changed Total Value from $490,500 To $290,500.

    Ayes:   5  Nays:   0

    Rec‑id:  36944

    County Appeal: 132

    Taxpayer:  WIESE, ROLLAND E & WIESE, DELORA M

    Legal:   HUNTINGTON HILLS ADDN TO CITY OF SIOUX F

    Description:  HUNTERS RIDGE SEC Lot 5 Block 3 HUNTINGTON HILLS ADDN TO CITY OF SIOUX FALLS

    Lot:    5    Block:   3

    Motion by:  Seconded by:  to approve the following:

    Ayes:   0  Nays:   0

    Rec‑id:  92547

    County Appeal: 133

    Taxpayer:  MARTIN, DENNIS JR & MARTIN, DANIELLE

    Legal:   HAZELTINE ADDITION TO THE CITY OF SIOUX

    Description:  Lot 3 Block 5 HAZELTINE ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    3    Block:   5

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

    Changed Na‑Bldg Value from $517,400 to $317,400.  Changed Total Value from $569,900 To $369,900.

    Ayes:   5  Nays:   0

    Rec‑id:  80009

    County Appeal: 134

    Taxpayer:  FURNIER, THOMAS MICHAEL & FURNIER, ANDREA

    Legal:   STONE RIDGE ESTATES TO THE CITY OF BRAND

    Description:  Lot 12 Block 14 STONE RIDGE ESTATES TO THE CITY OF BRANDON

    Lot:  12   Block:   14

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

    Changed Na‑Bldg Value from $471,900 to $271,900.  Changed Total Value from $522,600 To $322,600.

    Ayes:   5  Nays:   0

    Rec‑id:  89244

    County Appeal: 135

    Taxpayer:  BASSETT, TRAVIS & BASSETT, KAYLA MICHELLE

    Legal:   WILLOW RIDGE II ADDITION TO THE CITY OF

    Description:  Lot 8 Block 3 WILLOW RIDGE II ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    8    Block:   3

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

    Changed Na‑Bldg Value from $407,200 to $207,200.  Changed Total Value from $484,200 To $284,200.

    Ayes:   5  Nays:   0

    Rec‑id:  41263

    County Appeal: 136

    Taxpayer:  JOHNSON, JOHN MARK & NELSON JOHNSON, ELIZABETH IRE

    Legal:   PARK ADDN TO CITY OF SIOUX FALLS

    Description:  N1/2 S2/3 SW1/4 Block 2 PARK ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   2

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

    Changed Na‑Land Value from $31,600 to $0.   Changed Na‑Bldg Value from $154,200 to $0.  Changed Total Value from

    $185,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  78665

    County Appeal: 137

    Taxpayer:  RUNESTAD, CRAIG & RUNESTAD, WENDY M

    Legal:   VALLEY VIEW MEADOWS ADDN TO CITY OF BALT

    Description:  Lot 21 VALLEY VIEW MEADOWS ADDN TO CITY OF BALTIC

    Lot:  21   Block:

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

    Changed Na‑Bldg Value from $290,500 to $90,500.  Changed Total Value from $331,700 To $131,700.

    Ayes:   5  Nays:   0

    Rec‑id:  62239

    County Appeal: 138

    Taxpayer:  AAKER, RONALD S & AAKER, FAYE M

    Legal:   HIDDEN VALLEY COUNTRY ESTATES ADDN SPLIT

    Description:  Lot 11 Block 5 HIDDEN VALLEY COUNTRY ESTATES ADDN SPLIT ROCK TOWNHSIP

    Lot:  11   Block:   5

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

    Changed Na‑Bldg Value from $223,300 to $23,300.  Changed Total Value from $376,600 To $176,600.

    Ayes:   5  Nays:   0

    Rec‑id:  39887

    County Appeal: 139

    Taxpayer:  STOKES, LAUNIE

    Legal:   MEREDITH'S 1ST ADDN TO CITY OF SIOUX FAL

    Description:  S 2' 3 & ALL 4 & N 13' Lot 5 Block 28 MEREDITH'S 1ST ADDN TO CITY OF SIOUX FALLS

    Lot:    5    Block:   28

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

    Changed Na‑Land Value from $24,600 to $1,600.   Changed Na‑Bldg Value from $177,000 to $0.  Changed Total Value from

    $201,600 To $1,600.

    Ayes:   5  Nays:   0

    Rec‑id:  75865

    County Appeal: 140

    Taxpayer:  HEIN, FRANK & HEIN, KATHY

    Legal:   BLUE RIDGE ADDN TO CITY OF DELL RAPIDS

    Description:  LOT 7 (EX E93.92) & ALL Lot 6 Block 2 BLUE RIDGE ADDN TO CITY OF DELL RAPIDS

    Lot:    6    Block:   2

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

    Changed Na‑Bldg Value from $280,200 to $80,200.  Changed Total Value from $318,300 To $118,300.

    Ayes:   5  Nays:   0

    Rec‑id:  43933

    County Appeal: 141

    Taxpayer:  FREUND, NITASA PEOU & FREUND, DANICA GEM ZAPANTA

    Legal:   RESIDENCE PARK ADDN TO CITY OF SIOUX FAL

    Description:  Lot 2 Block 6 RESIDENCE PARK ADDN TO CITY OF SIOUX FALLS

    Lot:    2    Block:   6

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

    Changed Na‑Land Value from $24,300 to $0.   Changed Na‑Bldg Value from $120,400 to $0.  Changed Total Value from

    $144,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  39846

    County Appeal: 142

    Taxpayer:  TESKE, DANIEL

    Legal:   MEREDITH'S 1ST ADDN TO CITY OF SIOUX FAL

    Description:  S 7' 5 & ALL Lot 6 Block 20 MEREDITH'S 1ST ADDN TO CITY OF SIOUX FALLS

    Lot:    6    Block:   20

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

    Changed Na‑Bldg Value from $249,700 to $49,700.  Changed Total Value from $271,200 To $71,200.

    Ayes:   5  Nays:   0

    Rec‑id:  74436

    County Appeal: 143

    Taxpayer:  NEELEY, JOHN D & NEELEY, KATIE C

    Legal:   ROOSEVELT PARK ADDN TO CITY OF SIOUX FAL

    Description:  Lot 28 Block 16 ROOSEVELT PARK ADDN TO CITY OF SIOUX FALLS

    Lot:  28   Block:   16

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

    Changed Na‑Bldg Value from $570,400 to $370,400.  Changed Total Value from $620,900 To $420,900.

    Ayes:   5  Nays:   0

    Rec‑id:  40505

    County Appeal: 144

    Taxpayer:  LUPKES, PAUL E

    Legal:   MORNINGSIDE HEIGHTS ADDN TO CITY OF SIOU

    Description:  Lot 9 Block 3 MORNINGSIDE HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:    9    Block:   3

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

    Changed Na‑Bldg Value from $347,100 to $147,100.  Changed Total Value from $399,600 To $199,600.

    Ayes:   5  Nays:   0

    Rec‑id:  79372

    County Appeal: 145

    Taxpayer:  THOMPSEN, ROBERT W & THOMPSEN, REBECCA L

    Legal:   BASELINE HEIGHTS ADDN TO CITY OF SIOUX F

    Description:  Lot 7B Block 2 BASELINE HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:  7B   Block:   2

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

    Changed Na‑Bldg Value from $332,900 to $132,900.  Changed Total Value from $357,800 To $157,800.

    Ayes:   5  Nays:   0

    Rec‑id:  36107

    County Appeal: 146

    Taxpayer:  GROTH, GARY & GROTH, JOANN

    Legal:   HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FA

    Description:  Lot 10 Block 20 HILLTOP HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:  10   Block:   20

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

    Changed Na‑Bldg Value from $211,800 to $11,800.  Changed Total Value from $243,700 To $43,700.

    Ayes:   5  Nays:   0

    Rec‑id:  65154

    County Appeal: 147

    Taxpayer:  COLBY, BRADLEY T & COLBY, DEBBIE R

    Legal:   BRADY ESTATES EAST ADDN TO CITY OF SIOUX

    Description:  Lot 15 Block 14 BRADY ESTATES EAST ADDN TO CITY OF SIOUX FALLS

    Lot:  15   Block:   14

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

    Changed Na‑Bldg Value from $408,600 to $208,600.  Changed Total Value from $446,000 To $246,000.

    Ayes:   5  Nays:   0

    Rec‑id:  24286

    County Appeal: 148

    Taxpayer:  CAVE, GEORGE HOWARD & CAVE, JEAN THERESE

    Legal:   VALLEY SPRINGS CITY ORIGINAL SUBD

    Description:  S 75' LOTS 13 TO 15 BLOCK 15 VALLEY SPRINGS CITY ORIGINAL SUBD

    Lot:  15   Block:   15

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

    Changed Na‑Land Value from $7,600 to $0.   Changed Na‑Bldg Value from $78,100 to $0.  Changed Total Value from

    $85,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  19806

    County Appeal: 149

    Taxpayer:  O'NEAL, JOSEPH

    Legal:   CROOKS CITY ORIGINAL ADDN

    Description:  LOTS 17 TO Lot 21 Block 5 CROOKS CITY ORIGINAL ADDN

    Lot:  21   Block:   5

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

    Changed Na‑Bldg Value from $293,500 to $93,500.  Changed Total Value from $334,400 To $134,400.

    Ayes:   5  Nays:   0

    Rec‑id:  80555

    County Appeal: 150

    Taxpayer:  ALAMEDA, LORRENA R

    Legal:   SOUTHERN VISTAS ADDITION TO THE CITY OF

    Description:  Lot 1 Block 7 SOUTHERN VISTAS ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    1    Block:   7

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

    Changed Na‑Bldg Value from $225,200 to $25,200.  Changed Total Value from $267,700 To $67,700.

    Ayes:   5  Nays:   0

    Rec‑id:  67342

    County Appeal: 151

    Taxpayer:  SMITH, STEPHEN J

    Legal:   ROOSEVELT SOUTH ADD TO CITY OF SIOUX FAL

    Description:  Lot 17 Block 2 ROOSEVELT SOUTH ADD TO CITY OF SIOUX FALLS

    Lot:  17   Block:   2

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

    Changed Na‑Bldg Value from $270,800 to $70,800.  Changed Total Value from $307,300 To $107,300.

    Ayes:   5  Nays:   0

    Rec‑id:  40524

    County Appeal: 152

    Taxpayer:  LEASURE, JESSICA & LEASURE, JOSEPH

    Legal:   MORNINGSIDE HEIGHTS ADDN TO CITY OF SIOU

    Description:  Lot 2 Block 4 MORNINGSIDE HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:    2    Block:   4

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

    Changed Na‑Bldg Value from $223,500 to $23,500.  Changed Total Value from $262,100 To $62,100.

    Ayes:   0  Nays:   0

    Rec‑id:  86876

    County Appeal: 153

    Taxpayer:  STUPAK, ANGELA M & STUPAK, SAMANTHA M

    Legal:   GALE'S 3RD ADDN TO SIOUX FALLS

    Description:  TRACT B Lot 9 Block 30 GALE'S 3RD ADDN TO SIOUX FALLS

    Lot:    9    Block:   30

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

    Changed Na‑Bldg Value from $680,700 to $480,700.  Changed Total Value from $703,700 To $503,700.

    Ayes:   5  Nays:   0

    Rec‑id:  33196

    County Appeal: 154

    Taxpayer:  SUSSNER, JASON S & SUSSNER, CHERI L

    Legal:   GERRISH & LORD'S ADDN TO CITY OF SIOUX F

    Description:  N 17' 17 & ALL Lot 18 Block 11 GERRISH & LORD'S ADDN TO CITY OF SIOUX FALLS

    Lot:  18   Block:   11

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

    Changed Na‑Land Value from $33,000 to $26,000.   Changed Na‑Bldg Value from $193,000 to $0.  Changed Total Value

    from $226,000 To $26,000.

    Ayes:   5  Nays:   0

    Rec‑id:  63846

    County Appeal: 155

    Taxpayer:  STOCKLAND, CHAD

    Legal:   GOLDEN VALLEY ADDN TO CITY OF SIOUX FALL

    Description:  Lot 21 Block 3 GOLDEN VALLEY ADDN TO CITY OF SIOUX FALLS

    Lot:  21   Block:   3

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

    Changed Na‑Bldg Value from $318,500 to $118,500.  Changed Total Value from $352,700 To $152,700.

    Ayes:   5  Nays:   0

    Rec‑id:  12951

    County Appeal: 156

    Taxpayer:  GOEBEL, THERESA L & ROGERS, SEAN M

    Legal:   WALL LAKE TOWNSHIP 101‑51

    Description:  SE1/4 NE1/4 30 101 51 WALL LAKE TOWNSHIP 101‑51

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

    Changed Na‑Bldg Value from $421,700 to $221,700.  Changed Total Value from $468,700 To $268,700.

    Ayes:   5  Nays:   0

    Rec‑id:  12404

    County Appeal: 157

    Taxpayer:  MOEN, TREVOR W

    Legal:   O'RANCHO TRACTS  31‑101‑50 WAYNE TOWNSHI

    Description:  S1/2 OF TRACT 7 O'RANCHO TRACTS  31‑101‑50 WAYNE TOWNSHIP

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

    Changed Na‑Land Value from $149,000 to $135,500.   Changed Na‑Bldg Value from $186,500 to $0.  Changed Total Value

    from $335,500 To $135,500.

    Ayes:   5  Nays:   0

    Rec‑id:  43268

    County Appeal: 158

    Taxpayer:  SHABANOV, ALEXANDER & SHABANOV, SIARA

    Legal:   PONDEROSA PLACE IN CITY OF SIOUX FALLS

    Description:  REPLAT Lot 14 Block 1 PONDEROSA PLACE IN CITY OF SIOUX FALLS

    Lot:  14   Block:   1

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

    Changed Na‑Land Value from $22,000 to $0.   Changed Na‑Bldg Value from $156,600 to $0.  Changed Total Value from

    $178,600 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  76340

    County Appeal: 159

    Taxpayer:  KURTZ, DEAN E TRUSTEE & KURTZ, SHARON E TRUSTEE KURTZ LIVING TRUST

    Legal:   SIOUX HEIGHTS ADDN TO CITY OF BRANDON

    Description:  Lot 6A Block 5 SIOUX HEIGHTS ADDN TO CITY OF BRANDON

    Lot:  6A   Block:   5

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

    Changed Na‑Bldg Value from $431,000 to $231,000.  Changed Total Value from $468,400 To $268,400.

    Ayes:   5  Nays:   0

    Rec‑id:  81872

    County Appeal: 160

    Taxpayer:  BURCHETT, JIMMY & BURCHETT, EMMA

    Legal:   ASPEN HEIGHTS ADDN TO CITY OF SIOUX FALL

    Description:  UNIT 17 ASPEN HEIGHTS CONDOMINIUMS PHASE II LOTS 1 A, 2A, 3A, 4A, 5A, 6A, 7, 8, 16,17, 18, 22

    TO 28, 29A, 30, 31 & 32 Block 21 ASPEN HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   21

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

    Changed Na‑Land Value from $23,100 to $9,600.   Changed Na‑Bldg Value from $186,500 to $0.  Changed Total Value from

    $209,600 To $9,600.

    Ayes:   5  Nays:   0

    Rec‑id:  56883

    County Appeal: 161

    Taxpayer:  DIERKS, DUANE A REV LIVING  TRUST

    Legal:   ELKWOOD ADDN TO CTIY OF SIOUX FALLS

    Description:  Lot 3 ELKWOOD ADDN TO CTIY OF SIOUX FALLS

    Lot:    3    Block:

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

    Changed Na‑Bldg Value from $516,600 to $316,600.  Changed Total Value from $628,800 To $428,800.

    Ayes:   5  Nays:   0

    Rec‑id:  57978

    County Appeal: 162

    Taxpayer:  SCHULDT, STACEY A

    Legal:   STONEY BROOK ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 26 Block 9 STONEY BROOK ADDN TO CITY OF SIOUX FALLS

    Lot:  26   Block:   9

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

    Changed Na‑Bldg Value from $256,600 to $56,600.  Changed Total Value from $297,400 To $97,400.

    Ayes:   5  Nays:   0

    Rec‑id:  87998

    County Appeal: 163

    Taxpayer:  MURTHA, DANIEL & MURTHA, KATY

    Legal:   MANIFOLD ACRES ADDN TO CITY OF SIOUX FAL

    Description:  Lot 45 Block 14 MANIFOLD ACRES ADDN TO CITY OF SIOUX FALLS

    Lot:  45   Block:   14

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

    Changed Na‑Bldg Value from $369,100 to $169,100.  Changed Total Value from $421,200 To $221,200.

    Ayes:   5  Nays:   0

    Rec‑id:  42834

    County Appeal: 164

    Taxpayer:  ERICKSON, AARON A

    Legal:   PETTINGILL & STEADMANS ADDN TO CITY OF S

    Description:  S 16' 2 & ALL Lot 3 Block 15 PETTINGILL & STEADMANS ADDN TO CITY OF SIOUX FALLS

    Lot:    3    Block:   15

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

    Changed Na‑Bldg Value from $201,900 to $1,900.  Changed Total Value from $235,600 To $35,600.

    Ayes:   5  Nays:   0

    Rec‑id:  57748

    County Appeal: 165

    Taxpayer:  AUSTIN, ROGER J

    Legal:   BRANDON PARK 2ND ADDN TO CITY OF BRANDON

    Description:  Lot 19 Block 4 BRANDON PARK 2ND ADDN TO CITY OF BRANDON

    Lot:  19   Block:   4

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

    Changed Na‑Bldg Value from $252,000 to $52,000.  Changed Total Value from $283,600 To $83,600.

    Ayes:   5  Nays:   0

    Rec‑id:  57839

    County Appeal: 166

    Taxpayer:  LAMP, BENJAMIN G & LAMP, LAURIE J

    Legal:   KINGSWOOD ESTATES 5TH ADDN TO CITY OF SI

    Description:  Lot 20 Block 4 KINGSWOOD ESTATES 5TH ADDN TO CITY OF SIOUX FALLS

    Lot:  20   Block:   4

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

    Changed Na‑Bldg Value from $300,300 to $100,300.  Changed Total Value from $333,700 To $133,700.

    Ayes:   5  Nays:   0

    Rec‑id:  69548

    County Appeal: 167

    Taxpayer:  KITTRELL, HAROLD & KITTRELL, DONNA NEWTON LETT

    Legal:   PALMER GLEN ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 14 Block 4 PALMER GLEN ADDN TO CITY OF SIOUX FALLS

    Lot:  14   Block:   4

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

    Changed Na‑Bldg Value from $449,800 to $249,800.  Changed Total Value from $495,900 To $295,900.

    Ayes:   5  Nays:   0

    Rec‑id:  45572

    County Appeal: 168

    Taxpayer:  MORALES, ELISHA

    Legal:   SCENIC HILLS ADDN TO CITY OF SIOUX FALLS

    Description:  LOT 8 BLOCK 1 REPLAT SCENIC HILLS ADDN TO CITY OF SIOUX FALLS

    Lot:    8    Block:   1

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

    Changed Na‑Bldg Value from $348,000 to $148,000.  Changed Total Value from $382,700 To $182,700.

    Ayes:   5  Nays:   0

    Rec‑id:  91523

    County Appeal: 169

    Taxpayer:  TENNESSEN, ANTHONY LEE TENNESSEN, TETYANA Y

    Legal:   HAZELTINE ADDITION TO THE CITY OF SIOUX

    Description:  Lot 20 Block 7 HAZELTINE ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  20   Block:   7

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

    Changed Na‑Bldg Value from $536,400 to $336,400.  Changed Total Value from $589,300 To $389,300.

    Ayes:   5  Nays:   0

    Rec‑id:  24182

    County Appeal: 170

    Taxpayer:  WILLIAMS, DAWN B

    Legal:   SHERMAN CITY ORIGINAL SUBD

    Description:  LOT 13 & S1/2 Lot 14 Block 8 SHERMAN CITY ORIGINAL SUBD

    Lot:  14   Block:   8

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

    Changed Na‑Land Value from $2,700 to $0.   Changed Na‑Bldg Value from $184,500 to $0.  Changed Total Value from

    $187,200 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  24870

    County Appeal: 171

    Taxpayer:  HEATON, JAMES E JR & HEATON, HELEN M

    Legal:   ASCOT PARK ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 6 Block 14 ASCOT PARK ADDN TO CITY OF SIOUX FALLS

    Lot:    6    Block:   14

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

    Changed Na‑Bldg Value from $213,000 to $13,000.  Changed Total Value from $250,300 To $50,300.

    Ayes:   5  Nays:   0

    Rec‑id:  42666

    County Appeal: 172

    Taxpayer:  SEEKINS, DAVID L & SEEKINS, LISA

    Legal:   PETTIGREW & TATES 7TH ADDN TO CITY OF SI

    Description:  N 38 1/2' 8 & ALL Lot 9 Block 8 PETTIGREW & TATES 7TH ADDN TO CITY OF SIOUX FALLS

    Lot:    9    Block:   8

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

    Changed Na‑Bldg Value from $223,800 to $23,800.  Changed Total Value from $269,900 To $69,900.

    Ayes:   5  Nays:   0

    Rec‑id:  55004

    County Appeal: 173

    Taxpayer:  SCHULTZ, TRAVIS

    Legal:   SILVER VALLEY THIRD ADDN TO CITY OF SIOU

    Description:  Lot 7 Block 1 SILVER VALLEY THIRD ADDN TO CITY OF SIOUX FALLS

    Lot:    7    Block:   1

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

    Changed Na‑Bldg Value from $212,400 to $12,400.  Changed Total Value from $234,500 To $34,500.

    Ayes:   5  Nays:   0

    Rec‑id:  96421

    County Appeal: 174

    Taxpayer:  ERICKSON, DYLAN & ERICKSON, MEGAN

    Legal:   WESTWOOD VALLEY 2ND ADDITION TO THE CITY

    Description:  LOT 17 BLOCK 20 WESTWOOD VALLEY 2ND ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  17    Block:   20

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

    Changed Na‑Bldg Value from $320,400 to $120,400.  Changed Total Value from $365,400 To $165,400.

    Ayes:   5  Nays:   0

    Rec‑id:  89770

    County Appeal: 175

    Taxpayer:  RICHART, QUAID & CORTES MUNGUIA, ELISA

    Legal:   WESTWOOD VALLEY 2ND ADDITION TO THE CITY

    Description:  Lot 7 Block 17 WESTWOOD VALLEY 2ND ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    7    Block:   17

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

    Changed Na‑Bldg Value from $226,900 to $26,900.  Changed Total Value from $265,800 To $65,800.

    Ayes:   5  Nays:   0

    Rec‑id:  78049

    County Appeal: 176

    Taxpayer:  HOLTER, JOHN V & HOLTER, TRACI T

    Legal:   PRAIRIE GARDENS ADDN TO CITY OF SIOUX FA

    Description:  Lot 5 Block 12 PRAIRIE GARDENS ADDN TO CITY OF SIOUX FALLS

    Lot:    5    Block:   12

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

    Changed Na‑Bldg Value from $493,600 to $293,600.  Changed Total Value from $544,400 To $344,400.

    Ayes:   5  Nays:   0

    Rec‑id:  51809

    County Appeal: 177

    Taxpayer:  PETERSON, RICKY A & PETERSON, MICHELLE L

    Legal:   WEST MESA HIGHLANDS ADDN TO CITY OF SIOU

    Description:  Lot 5 Block 8 WEST MESA HIGHLANDS ADDN TO CITY OF SIOUX FALLS

    Lot:    5    Block:   8

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

    Changed Na‑Bldg Value from $240,000 to $40,000.  Changed Total Value from $275,500 To $75,500.

    Ayes:   5  Nays:   0

    Rec‑id:  54709

    County Appeal: 178

    Taxpayer:  RUESCH, DANIEL J

    Legal:   SPLIT ROCK HEIGHTS SECOND ADDITION, MINN

    Description:  Lot 4 Block 4 SPLIT ROCK HEIGHTS 2ND ADD 19‑101‑4 8 SPLIT ROCK TOWNSHIP

    Lot:    4    Block:   4

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

    Changed Na‑Bldg Value from $343,800 to $143,800.  Changed Total Value from $438,900 To $238,900.

    Ayes:   5  Nays:   0

    Rec‑id:  89286

    County Appeal: 179

    Taxpayer:  SEILER, JAMES A & SEILER, CONNIE K  LIVING TRUST

    Legal:   DISCOVERY PARK ADDITION TO THE CITY OF S

    Description:  Lot 6 Block 10 DISCOVERY PARK ADDITION TO THE CITY OF SIOUX FALLS

    Lot:    6    Block:   10

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

    Changed Na‑Bldg Value from $233,500 to $33,500.  Changed Total Value from $261,900 To $61,900.

    Ayes:   5  Nays:   0

    Rec‑id:  34604

    County Appeal: 180

    Taxpayer:  FLEMING, ANTHONY

    Legal:   HAYES ADDN TO CITY OF SIOUX FALLS

    Description:  NE1/4 Block 9 HAYES ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   9

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

    Changed Na‑Bldg Value from $535,000 to $335,000.  Changed Total Value from $663,900 To $463,900.

    Ayes:   5  Nays:   0

    Rec‑id:  77798

    County Appeal: 181

    Taxpayer:  SAYLER, ARLYN J

    Legal:   R B  FLOWERFIELDS ADDN TO CITY OF SIOUX

    Description:  Lot 14 Block 3 R B  FLOWERFIELDS ADDN TO CITY OF SIOUX FALLS

    Lot:  14   Block:   3

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

    Changed Na‑Bldg Value from $344,800 to $144,800.  Changed Total Value from $388,700 To $188,700.

    Ayes:   5  Nays:   0

    Rec‑id:  48163

    County Appeal: 182

    Taxpayer:  DAHLENBURG, GREGORY J & DAHLENBURG, KATHRYN R

    Legal:   SUMMIT ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 4 Block 12 SUMMIT ADDN TO CITY OF SIOUX FALLS

    Lot:    4    Block:   12

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

    Changed Na‑Land Value from $23,300 to $0.   Changed Na‑Bldg Value from $111,400 to $0.  Changed Total Value from

    $134,700 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  80293

    County Appeal: 183

    Taxpayer:  IZZO, PAUL & IZZO, SHARA

    Legal:   SVERDRUP TOWNSHIP 103‑49

    Description:  LOT B1 TRACT 2 BOY'S ADDITION N1/2 32 103 49 SVERD RUP TOWNSHIP 103‑49

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

    Changed Na‑Bldg Value from $567,600 to $367,600.  Changed Total Value from $657,300 To $457,300.

    Ayes:   5  Nays:   0

    Rec‑id:  64185

    County Appeal: 184

    Taxpayer:  STEEN, DANIEL R TRUSTEE & STEEN, PATRICIA ANN TRUS DANIEL & PATRICIA STEEN TRUST

    Legal:   RIVER RIDGE ADDN NW1/4  29‑103‑47 PALISA

    Description:  Lot 4 RIVER RIDGE ADDN NW1/4  29‑103‑47 PALISADE TOWNSHIP

    Lot:    4    Block:

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

    Changed Na‑Bldg Value from $439,100 to $239,100.  Changed Total Value from $490,300 To $290,300.

    Ayes:   5  Nays:   0

    Rec‑id:  35358

    County Appeal: 185

    Taxpayer:  HART, JAMES E & MARKUS, TERRY L

    Legal:   HIGHLAND ADDN TO CITY OF SIOUX FALLS

    Description:  S 22' 5 & ALL Lot 6 Block 12 HIGHLAND ADDN TO CITY OF SIOUX FALLS

    Lot:    6    Block:   12

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

    Changed Na‑Land Value from $27,500 to $0.   Changed Na‑Bldg Value from $165,300 to $0.  Changed Total Value from

    $192,800 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  89673

    County Appeal: 186

    Taxpayer:  COUCH, DANIEL W L & COUCH, JEANNIE K

    Legal:   HAZELTINE ADDITION TO THE CITY OF SIOUX

    Description:  Lot 13 Block 3 HAZELTINE ADDITION TO THE CITY OF SIOUX FALLS

    Lot:  13   Block:   3

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

    Changed Na‑Bldg Value from $474,500 to $274,500.  Changed Total Value from $527,800 To $327,800.

    Ayes:   5  Nays:   0

    Rec‑id:  26942

    County Appeal: 187

    Taxpayer:  WELLS, CLINTON & WELLS, DIANA

    Legal:   BOYCE'S ADDN TO CITY OF SIOUX FALLS

    Description:  PETERSONS SUBD OF PART OF Lot 3 Block 1 BOYCE ADDN TO CITY OF SIOUX FALLS

    Lot:    3    Block:   1

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

    Changed Na‑Bldg Value from $237,500 to $37,500.  Changed Total Value from $279,000 To $79,000.

    Ayes:   5  Nays:   0

    Rec‑id:  91090

    County Appeal: 188

    Taxpayer:  BREWER, REBECCA OR BREWER, CHARLES E

    Legal:   POWDER HOUSE HILLS MOBILE HOME COURT SIO

    Description:  2016 MANSION ‑28 X 68 SERIAL NO. MO396042 POWDER HOUSE HILLS MOBILE HOME COURT

    SIOUX FALLS CITY

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

    Changed Na‑Bldg Value from $66,100 to $0.  Changed Total Value from $66,100 To $0.

    Ayes:   5  Nays:   0

    Rec‑id:  93643

    County Appeal: 189

    Taxpayer:  SCHOUTEN, DUSTIN J & SCHOUTEN, KARA

    Legal:   DIAMOND FIELD ESTATES AN ADDN TO THE CIT

    Description:  Lot 7B Block 5 DIAMOND FIELD ESTATES AN ADDN TO THE CITY OF SIOUX FALLS

    Lot:  7B   Block:   5

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

    No Change.

    Ayes:   5  Nays:   0

    4/8/2025  11:50 AM

    MOTION by Heisey, seconded by Bleyenberg, to enter into Executive Session pursuant to SDCL 1‑25‑2 (1), (3), (4), and (6)

    at 9. 5 ayes.   
   
    Commissioner Kippley excused himself from executive session at 9:50 a.m.
   
    Commissioner Karsky excused himself from executive session at 10:38 a.m.     
   
    Vice‑Chair Bleyenberg declared the executive session concluded at 10:52 a.m.   
   
    MOTION by Beninga, seconded by Heisey, to Recess as the Board of Equalization at 10:52 a.m. 3 ayes.

    4/15/2025   1:24 PM

    Gerald Beninga, Jen Bleyenberg, Joe Kippley, Cole Heisey were present.

    MOTION by Heisey, seconded by Kippley, to Reconvene as the County Board of Equalization.  By

    roll call vote: 4 ayes.

    MOTION by Beninga, seconded by Kippley, to Approve the Agenda. By roll call vote: 4 ayes.

    Rec‑id:  99293

    County Appeal: 2

    Taxpayer:  VANLIERE, JUNE VANLIERE LIVING TRUST

    Legal:   GRAND MEADOW TOWNSHIP  103‑51

    Description:  S1/2 SW1/4 (EX TR 1 & 2 VAN LIERE`S ADDN & EX E1/2 SE1/4 SW1/4) 15 103 51 GRAND MEADOW

    TWP

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

    Changed Ag‑Land Value from $77,700 to $125,500.  Changed Total Value from $77,700 To $125,500.

    Ayes:   4  Nays:   0

    Rec‑id:  100155

    County Appeal: 3

    Taxpayer:  ELVERSON, TOM & CINDY TRUST & ELVERSON, CINDY & TO

    Legal:   HIGHLAND TOWNSHIP  104‑47

    Description:  W1688' NE1/4 28 104 47 HIGHLAND TWP

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

    Changed Ag‑Land Value from $0 to $345,500.  Changed Total Value from $0 To $345,500.

    Ayes:   4  Nays:   0

    Rec‑id:  100156

    County Appeal: 4

    Taxpayer:  ALBERS, CHASE & MCDONALD, SARAH

    Legal:   WELLINGTON TOWNSHIP  101‑52

    Description:  E1056' S528' SE1/4 (EX LOT H‑1) 2 101 52 WELLINGTON TWP

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

    Changed Ag‑Land Value from $0 to $38,000.   Changed Ag‑Bldg Value from $0 to $122,000.   Changed Na‑Bldg Value from

    $0 to $319,800.  Changed Total Value from $0 To $479,800.

    Ayes:   4  Nays:   0

    Rec‑id:  50182

    County Appeal: 6

    Taxpayer:  MILLS, DENISE J

    Legal:   TUTHILL PARK HILLS ADDN TO CITY OF SIOUX

    Description:  Lot 7 Block 5 TUTHILL PARK HILLS ADDN TO CITY OF SIOUX FALLS

    Lot:    7    Block:   5

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

    Changed Na‑Bldg Value from $412,600 to $386,200.  Changed Total Value from $448,800 To $422,400.

    Ayes:   4  Nays:   0

    Rec‑id:  97882

    County Appeal: 8

    Taxpayer:  BURNS FAMILY LIMITED  PARTNERSHIP

    Legal:   BURNS ADDITION TO THE CITY OF SIOUX FALL

    Description:  TRACTS 1‑3 (EX H‑LOTS & EX BURNSFIELD ADDN) BURNS ADDN TO THE CITY OF SIOUX FALLS

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

    No Change.

    Ayes:   3  Nays:   1  ‑ Cole Heisey

    Rec‑id:  89396

    County Appeal: 203

    Taxpayer:  JACOBSON, GARRY

    Legal:   WASHINGTON SQUARE ADDITION TO SIOUX FALL

    Description:  UNIT 702 WASHINGTON SQUARE CONDOMINIUMS Lot 2 WASHINGTON SQUARE ADDITION TO

    SIOUX FALLS

    Lot:    2    Block:

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  58459

    County Appeal: 205

    Taxpayer:  LEISINGER, COREY & BORR, CARLY

    Legal:   BENTON TOWNSHIP 102‑50

    Description:  TRACT 1 BENSON'S ADDN NE1/4 13 102 50 BENTON TOWNSHIP 102‑50

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

    Changed Na‑Bldg Value from $370,000 to $301,000.  Changed Total Value from $499,000 To $430,000.

    Ayes:   4  Nays:   0

    Rec‑id:  49550

    County Appeal: 190

    Taxpayer:  SLATTERY, MARY T

    Legal:   TOMAR HEIGHTS ADDN TO CITY OF SIOUX FALL

    Description:  Lot 8 Block 1 TOMAR HEIGHTS ADDN TO CITY OF SIOUX FALLS

    Lot:    8    Block:   1

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

    Changed Na‑Bldg Value from $378,600 to $371,400.  Changed Total Value from $527,000 To $519,800.

    Ayes:   4  Nays:   0

    Rec‑id:  23674

    County Appeal: 204

    Taxpayer:  BENNETT, DEBORAH S & OLSON, MINDY S

    Legal:   PARK VIEW ADDN TO CITY OF HARTFORD

    Description:  N 44' LOT 5 & ALL Lot 6 Block 1 PARK VIEW ADDN TO CITY OF HARTFORD

    Lot:    6    Block:   1

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

    Changed Na‑Bldg Value from $123,600 to $27,000.  Changed Total Value from $159,000 To $62,400.

    Ayes:   4  Nays:   0

    Rec‑id:  79108

    County Appeal: 11

    Taxpayer:  HU, YANG & ZHENG, KAI

    Legal:   ROOSEVELT PARK ADDN TO CITY OF SIOUX FAL

    Description:  Lot 7 Block 14 ROOSEVELT PARK ADDN TO CITY OF SIOUX FALLS

    Lot:    7    Block:   14

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  80162

    County Appeal: 1

    Taxpayer:  OLSON, MINDY S & OLSON, WILLIAM J

    Legal:   KELLY POINT ADDN TO CITY OF HARTFORD

    Description:  Lot 5 Block 3 KELLY POINT ADDN TO CITY OF HARTFORD

    Lot:    5    Block:   3

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

    Changed Na‑Bldg Value from $356,500 to $408,000.  Changed Total Value from $417,500 To $469,000.

    Ayes:   4  Nays:   0

    4/15/2025   3:16 PM

    MOTION by Kippley, seconded by Heisey, to Recess until April 16 at 8:30 a.m. By roll call vote: 4 ayes.

    4/16/2025   8:27 AM

    Gerald Beninga, Jen Bleyenberg, Joe Kippley, Cole Heisey were present.

    MOTION by Heisey, seconded by Kippley, to Reconvene as a County Board of Equalization. By roll

    call vote: 4 ayes.

    MOTION by Kippley, seconded by Heisey , to Approve the Agenda.  By roll call vote: 4 ayes.

    Rec‑id:  46797

    County Appeal: 9

    Taxpayer:  NORCRAFT COMPANIES LIMITED PARTNERSHIP

    Legal:   SIOUX EMPIRE DEVELOPMENT PARK ONE ADDN T

    Description:  LOTS 1 THRU 3 & LOTS 7 THRU Lot 9 Block 9 SIOUX EMPIRE DEVELOPMENT PARK ONE ADDN TO

    CITY OF SIOUX FA LL

    Lot:    9    Block:   9

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  55472

    County Appeal: 10

    Taxpayer:  LONGS PEAK CAPITAL LLC

    Legal:   BURKMAN INDUSTRIAL PARK ADDN TO CITY OF

    Description:  TRACT 1 (EX W151) BURKMAN INDUSTRIAL PARK ADDN TO CITY OF BRANDON

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  24565

    County Appeal: 7

    Taxpayer:  COVALENCE SPECIALTY MATERIALS CORP % BERRY GLOBAL INC

    Legal:   AIRPORT ADDN TO CITY OF SIOUX FALLS

    Description:  VAC L AVE LYING ADJ & LOTS 1 & 2 BLOCK 6 & ALL Block 7 AIRPORT ADDN TO CITY OF SIOUX

    FALLS

    Lot:  Block:   7

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  61160

    County Appeal: 5

    Taxpayer:  RIDGEVIEW EAST TOWNHOMES LLC

    Legal:   QUE PLACE 1ST ADDN TO CITY OF SIOUX FALL

    Description:  QUE PLACE 1ST ADDN TO CITY OF SIOUX FALLS

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

    Changed Na‑Bldg Value from $3,706,200 to $3,656,600.  Changed Total Value from $4,073,700 To $4,024,100.

    Ayes:   4  Nays:   0

    Rec‑id:  32372

    County Appeal: 200

    Taxpayer:  500 S DAKOTA AVE LLC

    Legal:   GALES SIOUX FALLS

    Description:  Lot 1 Block 16 GALES SIOUX FALLS

    Lot:    1    Block:   16

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  46403

    County Appeal: 202

    Taxpayer:  MONARCH REAL ESTATE LLC

    Legal:   SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Description:  W1/3 SW1/4 Block 10 SHERMAN'S ADDN TO CITY OF SIOUX FALLS

    Lot:  Block:   10

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  42371

    County Appeal: 191

    Taxpayer:  48 SF UNIT PORTFOLIO LLC

    Legal:   PETTIGREW'S ADDN TO CITY OF SIOUX FALLS

    Description:  LOTS 4, 5, 6 & N1/2 7 & ALL 13 & S1/2 LOT 14 BLOCK 41 PETTIGREW'S ADDN TO CITY OF SIOUX

    FALLS

    Lot:  14   Block:   41

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

    Changed Na‑Bldg Value from $1,777,100 to $1,765,500.  Changed Total Value from $1,868,700 To $1,857,100.

    Ayes:   4  Nays:   0

    Rec‑id:  42372

    County Appeal: 192

    Taxpayer:  48 SF UNIT PORTFOLIO LLC

    Legal:   PETTIGREW'S ADDN TO CITY OF SIOUX FALLS

    Description:  N1/2 LOT 14 & ALL LOT 15 BLOCK 41 PETTIGREW'S ADDN TO CITY OF SIOUX FALLS

    Lot:  15   Block:   41

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  38698

    County Appeal: 197

    Taxpayer:  48 SF UNIT PORTFOLIO LLC

    Legal:   LEWIS ADDN TO CITY OF SIOUX FALLS

    Description:  E 33' LOT 18 & E 33' N 2' LOT 17 & W1/3 LOTS 1 & 2 BLOCK 3 LEWIS ADDN TO CITY OF SIOUX

    FALLS

    Lot:    2    Block:   3

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  38714

    County Appeal: 198

    Taxpayer:  48 SF UNIT PORTFOLIO LLC

    Legal:   LEWIS ADDN TO CITY OF SIOUX FALLS

    Description:  E57 16 & ALL 17 (EX E33 N2) & ALL (EX E33) LOT 18 BLOCK 3 LEWIS ADDN TO CITY OF SIOUX

    FALLS

    Lot:  18   Block:   3

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

    No Change.

    Ayes:   4  Nays:   0

    Rec‑id:  46838

    County Appeal: 201

    Taxpayer:  CREC LENDER LLC

    Legal:   SIOUX EMPIRE DEVELOPMENT PARK TWO ADDN T

    Description:  TRACT 8B SIOUX EMPIRE DEVELOPMENT PARK TWO ADDN TO CITY OF SIOUX FALL

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

    Changed Na‑Bldg Value from $2,722,400 to $2,589,400.  Changed Total Value from $3,133,500 To $3,000,500.

    Ayes:   4  Nays:   0

    Rec‑id:  64934

    County Appeal: 196

    Taxpayer:  MENARD INC ATTN: CORPORATE ACCOUNTING

    Legal:   SWENSONS ADDN TO CITY OF SIOUX FALLS

    Description:  TR 1 & TR 2A MENARDS 2ND ADDN & TR 1 LOT 2 & LOT A TR 3 LOT 2 & LOT B (EX E197') TR 3 LOT

    2 SF FARM STEAD RE‑SUBD & (EXTR 2A MENARD'S 2ND ADDN) LOTS 1, 2 & Lot 3 SWENSONS

    ADDN TO CITY OF SIOUX FALLS

    Lot:    3    Block:

    Motion by:  Seconded by:  to approve the following:

    No Action

    Ayes:   0  Nays:   0

    Rec‑id:  74973

    County Appeal: 195

    Taxpayer:  MENARD INC ATTN: CORPORATE ACCOUNTING

    Legal:   MENARDS 3RD ADDN TO CITY OF SIOUX FALLS

    Description:  Lot 1 MENARDS 3RD ADDN TO CITY OF SIOUX FALLS

    Lot:    1    Block:

    Motion by:  Seconded by:  to approve the following:

    No Action

    Ayes:   0  Nays:   0

    Rec‑id:  76750

    County Appeal: 193

    Taxpayer:  MENARD INC ATTN: CORPORATE ACCOUNTING

    Legal:   MENARDS 3RD ADDN TO CITY OF SIOUX FALLS

    Description:  (EX LOT H1 & EX TRACT A) Lot 3 MENARDS 3RD ADDN TO CITY OF SIOUX FALLS

    Lot:    3    Block:

    Motion by:  Seconded by:  to approve the following:

    No Action

    Ayes:   0  Nays:   0

    Rec‑id:  76751

    County Appeal: 194

    Taxpayer:  MENARD INC ATTN: CORPORATE ACCOUNTING

    Legal:   MENARDS 3RD ADDN TO CITY OF SIOUX FALLS

    Description:  (EX TRACT A) Lot 4 MENARDS 3RD ADDN TO CITY OF SIOUX FALLS

    Lot:    4    Block:

    Motion by:  Seconded by:  to approve the following:

    No Action

    Ayes:   0  Nays:   0

    Rec‑id:  94715

    County Appeal: 199

    Taxpayer:  MILLSTONE APARTMENTS LLC

    Legal:   SUNDANCE RIDGE ADDITION TO CITY OF SIOUX

    Description:  LOT 1 BLOCK 1 SUNDANCE RIDGE ADDITION AN ADDN TO CITY OF SIOUX FALLS

    Lot:    1    Block:   1

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

    Changed Na‑Bldg Value from $30,645,900 to $30,006,300.  Changed Total Value from $32,454,200 To $31,814,600.

    Ayes:   4  Nays:   0

    Rec‑id:  12186

    County Appeal: 207

    Taxpayer:  12TH STREET DAKOTA LLC

    Legal:   HAYWARDS SUBD 23‑101‑50 IN CITY OF SIOUX

    Description:  N3/4 VAC ST LYING BTWN BLKS 3 & 4 & W82 N1/2 & NW1 /4 S1/2 BLK 3 & N1/2 S1/2 Block 4

    HAYWARDS SUBD 23 ‑101‑50 IN CITY OF SIOUX FALLS

    Lot:  Block:   4

    Motion by:  Seconded by:  to approve the following:

    No Action

    Ayes:   0  Nays:   0

    4/16/2025   9:24 AM

    MOTION by Kippley, seconded by Heisey, to Adjourn.  By roll call vote: 4 ayes.
    Dean Karsky

    Chairman

   ATTEST:
    Kym Christiansen

    Deputy Auditor

Published at the approximate cost of $906.10 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-1tc

FACT OF ADOPTION

An ordinance amending the 1990 Revised Zoning Ordinance for Minnehaha County.

The Minnehaha County Board of Commissioners adopted Ordinance MC16-183-25 on April 22, 2025. This ordinance amended Ordinance MC16-90, the 1990 Revised Zoning Ordinance for Minnehaha County was amended to add Accessory Dwelling Unit (ADU) as a conditional use in the A-1 Agriculture District, RR Rural Residential District, RS-1 Residential District, RC Recreation/Conservation District; add Accessory Dwelling Unit (ADU) in the Additional Use Regulations; and add definitions for and related to Accessory Dwelling Unit (ADU).

The entire ordinance is on file in the office of the County Auditor and available for inspection during regular business hours.

Leah Anderson

County Auditor

Published twice at the approximate cost of $21.09 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-2tc

FACT OF ADOPTION

An ordinance amending the 1990 Revised Zoning Ordinance for Minnehaha County.

The Minnehaha County Board of Commissioners adopted Ordinance MC16-184-25 on April 22, 2025. This ordinance amended Ordinance MC16-90, the 1990 Revised Zoning Ordinance for Minnehaha County by amending Articles 3.04 & 9.04 regulating the transfer of a building eligibility from one parcel to another parcel.

The entire ordinance is on file in the office of the County Auditor and available for inspection during regular business hours.

Leah Anderson

County Auditor

Published twice at the approximate cost of $16.61 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-2tc

NOTICE TO CREDITORS

In the Matter of the Estate of ROGER D. ELVERSON,Deceased.

Pro. 25-105

STATE OF SOUTH DAKOTA)

 :SS

COUNTY   OF  MINNEHAHA)

IN CIRCUIT COURT

SECOND JUDICIAL CIRCUIT

Notice is hereby given that on the 25th day of April, 2025, Thomas D. Elverson, whose address is 24663  486th Avenue, Sherman, South Dakota, 57030, was appointed as Personal Representative of the Estate of Roger D. Elverson, 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 Representative or may be filed with the Clerk of the Circuit Court, and a copy of the claim mailed or delivered to the Personal Representative.

Dated this 25th day of April, 2025.

    /s/ THOMAS D. ELVERSON    

Thomas D. Elverson - Personal Representative

24663 486th Avenue

Sherman, South Dakota 57030

KARLA KALB

Clerk of Circuit Court

Minnehaha County Courthouse

425 N. Dakota Avenue

Sioux Falls, South Dakota 57104

(605) 367-5900      

Dell Rapids Law Firm

P. O. Box 100

Dell Rapids, SD 57022-0100

(605) 428-5444

Attorneys for Personal Representative

Published three times at the approximate cost of $48.92 and can be viewed for free at www.sdpublicnotices.com. 5-1-25-3tc