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Commission approves several property-valuation adjustments after contested abatement filings
Summary
Stark County commissioners approved multiple assessment changes July 7, including Cook-parcel write‑downs, Prairie Hills Mall and Kyber Hospitality valuation reductions, while a contested 23 Street Apartments abatement highlighted filing confusion and statutory limits on relief during hearings.
The Stark County Commission on July 7 approved a series of property-valuation adjustments and heard contested abatement testimony from a large apartment owner who said the city’s approval did not match the applicant’s intent.
At the meeting the commission accepted the Dickinson city recommendations for multiple Cook parcels—reducing assessed values to zero for lots deemed unbuildable or parceled around city utility footprints—and approved smaller reductions for two 23 Street Apartments parcels, a Prairie Hills Mall revaluation to $10,740,000 and a Kyber Hospitality (hotel) valuation change to $4,042,000. The motions to follow the city recommendations passed by voice or roll-call votes where recorded; one commissioner recorded a no vote on the Kyber item.
The hearing over 23 Street Apartments illustrated the limits of the abatement process. An applicant representative said the filing sought tax‑dollar refunds tied to HIF (Housing Incentive Fund) units rather than a blanket assessed‑value reduction. County staff and legal counsel noted North Dakota statutory constraints that limit the commission to granting the specific relief claimed in the application filed for that tax year. The commission approved the valuation adjustments that had been recommended by the city; staff advised the applicant to pursue an exemption form or a corrected filing for future years or consider appeal options to district court.
Tax staff explained methodology differences in commercial valuations: the Prairie Hills Mall number was derived from an income approach using profit‑and‑loss statements supplied by the prior owner; the Kyber/Hospitality reduction used regional room‑unit comparisons and accounted for franchise fees and other investor adjustments, and staff warned market‑driven values could rebound next year as more sales data are collected.
Several commissioners asked staff to follow up with applicants about exemptions, correct application procedures, and the impact of exemptions on taxing entities (schools and other political subdivisions). County legal counsel summarized statute guidance and stressed the commission’s duty to act on the relief claimed at the hearing.
The commission did not adopt proposals that were not in the filings; staff said applicants may amend filings in future years or pursue exemption forms underway for subsequent tax cycles.
