Woods County equalization board presses assessor for company-level fair‑market values amid dispute over authority

Woods County commissioners approved routine appropriations and several freeport (in‑transit) exemptions, then reconvened as the county equalization board for a prolonged dispute in which board members demanded company‑specific fair‑market valuations from the county assessor.

The meeting opened with administrative business, including approval of March 18 minutes and the monthly appropriations. The board then approved several freeport exemptions, including filings by a value‑added product (assessed value read as $14,013), Baker Petrolite LLC (assessed value read as $14,057) and Cargill Incorporated (assessed value read as 229,476); a request from Black Hills Service Company (listed as gas-and-storage) was denied.

The substantive debate began when commissioners said they needed the assessor’s numbers for specific companies — repeatedly naming Target, Sim Gas and Energy Transfer — so the board could “make sure that all of those people are treated the same.” Chris, a committee member, told the assessor: “We want to see that you have treated them equally.” The assessor, Cindy, responded that the filings were still being processed and that some records arrive after the March 15 filing date; she told the board she did not have the requested company‑level figures immediately available: “I do…