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Morton County denies waterfront lot appeal, urges state review option
Summary
A county hearing denied an appeal by a Mandan homeowner who challenged a sharp land-value increase for a Lakewood waterfront lot; commissioners encouraged the owner to pursue a state-level appeal.
The Morton County Board of Equalization on June 10 voted to deny an appeal by a Mandan property owner who argued his Lakewood waterfront lot was overvalued for tax year 2025.
Why it matters: The decision keeps the county’s assessment for this lot at its proposed 2025 level and preserves the owner’s right to seek review by the North Dakota State Board of Equalization.
At the hearing, property owner Jeffrey Zuger said his lot at 4320 Borden Harbor Place SE had been assessed at $375,000 and that recent 2024 sales did not support that increase. He told commissioners he believed lot-specific issues — proximity to boat traffic, view and size differences — made his parcel less valuable than other waterfront lots the assessor grouped with his property.
“There's not evidence in 2024 that my $325,000 lot value should go up based on 3 lots having sold,” Zuger said, asking that the county keep his assessed value at 2024 levels.
City and county appraisal staff explained the methodology: for sales-ratio studies the office uses one year of sales when there are sufficient sales and may use multi-year data in areas with fewer transactions. Kim Markley, the City of Mandan assessor (appearing for the assessors), said the city uses different study areas for waterfront and other areas and that development status (developed lot versus undeveloped) can produce valuation differences.
After questions and a period of review, Commissioner Morrell moved to deny the appeal and invited Zuger to pursue the state review process. The motion passed on a roll call with all commissioners voting yes.
Ending: County staff noted the next formal step for the property owner is to appeal to the North Dakota State Board of Equalization, which conducts an independent review and may perform its own inspection.
