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MINNESOTA Department of Revenue <br />• <br />• <br />.] <br />Property Tax Division <br />March 29, 1995 <br />To: All County Assessors <br />Mail Station 3340 Fag: (612) 297-2166 <br />St. Paul, MN 55146-3340 TDD: (612) 282-2095 <br />Re: 1995 State Board of Equalization <br />Enclosed is the format that will be used in preparing your 1995 township and county <br />line perimeter agricultural land maps. This is the same format that was used for the <br />1994 State Board of Equalization. <br />Our desired outcomes from the 1995 State Board of Equalization will be: <br />• Equitable assessments for all types of property within each county. The residential <br />and seasonal-residential-recreational sales will be combined into one study for <br />equalization, unless acceptable documentation is provided to your regional <br />representative that would support maintaining the two sales ratio studies as <br />separate entities. <br />• Equitable assessment of agricultural lands between adjoining counties. <br />• Equitable assessments of similar properties between counties. <br />• A median sales ratio between 90.0 and 105.0 percent based upon the 1995 <br />mini-abstract ratio. -- <br />Please complete the necessary agricultural land maps and forward them to <br />Steve Hurni by April 15, 1995. <br />If you have any questions or need further assistance regarding this matter, please do <br />not hesitate to contact Steve Hurni at (218) 828-2353. <br />Thank you for your cooperation. <br />Sincerely, <br />Gerald D. Garski <br />An egti~nl opporhinity ernptoyer <br />TDD: (612) 297-2196 <br />