Don’t miss this important
Minnesota Continuing
Minnesota State Bar Association
opportunity to get caught up on
Legal Education
Continuing Legal Education
Nonprofit Org.
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PAID
Your State Bar at Work for You new statutory law, changes in
practice, and a review of all new
Handling
cases from both the Tax Court and
the Minnesota court system!
Property Tax
The expert faculty led by chair Mark K. Maher features
Supreme Court Justice Christopher J. Dietzen and a group
of experts representing all the perspectives involved in
Appeals
this practice area.
Learn all the new law, as well as the important practice
developments in each area from the perspectives that
in Minnesota deal with these issues on a day-to-day basis. Find out
2009
what’s different with the down economy and increased
filings, the latest on charitable exemptions after NorthStar/
Under the Rainbow, decisions from the Tax Court and the
Supreme Court, the latest from the legislature, how the
Hennepin County Assessor’s Office is handling things,
2550 UNIVERSITY AVE W #160-S, SAINT PAUL MN 55114
how to effectively present cases at the Assessor’s
Office, the state of the market, best practices for expert
witnesses, a comparison of eminent domain actions and
property tax law appeals and much, much more!
Registrants will also receive excellent written materials.
DATED MATERIAL – PLEASE EXPEDITE!
Legal Education
Faculty
Minnesota Continuing
Mark K. Maher
Course Chair
Smith, Gendler, Shiell, Sheff, Ford & Maher; Minneapolis
New Law including: James Atchison, SAMA, CAE
Association
Hennepin County Assessor’s Office; Minneapolis
State Bar
RECYCLABLE
• Justice Dietzen gives the Supreme Court perspective
of the process and issues involved in reviewing a Tax Stephen L. Baker, SAMA, CAE
Ramsey County Assessor’s Office; Saint Paul
Court decision
Daniel T. Boris, MAI, SRA, CCIM
• Tax Court and Supreme Court opinions since 2007 Colliers Turley Martin Tucker; Minneapolis
• Handling charitable exemptions after NorthStar/
Justice Christopher J. Dietzen
“Under the Rainbow” Minnesota Supreme Court; Saint Paul
• Appraiser/Expert witnesses in Tax Court John M. Gendler
• The downturn in state of the market from the Smith, Gendler, Shiell, Sheff, Ford & Maher; Minneapolis
appraiser’s perspective Thomas G. Haluska
Anoka County Attorney’s Office; Anoka
Property Tax
2009
• How to effectively present cases at the Assessor’s Office
in Minnesota
Larry D. Martin
Friday, October 23, 2009
• New tax statutes and recent changes
Video replays available.
Handling
LD Martin & Associates, Ltd.; Chaska
Appeals
• Comparing eminent domain and property tax
law appeals Jeffery J. McNaught
Lindquist & Vennum, PLLP; Minneapolis
• And much, much more!
Chief Judge George W. Perez
Minnesota Tax Court; Saint Paul
Friday, October 23, 2009 Howard A. Roston
Minnesota CLE Conference Center Malkerson Gilliland Martin LLP; Minneapolis
Seventh Street and Nicollet Mall | Third Floor City Center, Minneapolis Robert J. Strachota
Video replay details inside. Shenehon Company; Minneapolis
454-10 | vjo
REGISTRATION / ORDER FORM
Schedule
Handling Property Tax Appeals
8:30 – 8:55 AM CHECk-IN & CONTINENTAL BrEAkFAST 1:45 – 2:15 PM
Purely Public Charities: Life after northStar
in Minnesota 2009
8:55 – 9:00 AM
After the Under the Rainbow decision, stakeholders scrambled to address Friday, October 23, 2009 • Minnesota CLE Conference Center
Welcome & Introduction the issues raised for charitable exemptions. Learn about that process, the
Mark K. Maher, Course Chair legislative response, and what it all means for organizations and assessors.
PLEASE “” APPROPRIATE bOX bELOW:
Stephen L. Baker
9:00 – 9:30 AM
LIvE – 10/23/09:
Tax Court update 2:15 – 2:30 PM BrEAk
$275 MSBA member $275 paralegal $335 standard rate
Chief Judge George W. Perez
2:30 – 3:00 PM
vIDEO:
9:30 – 10:15 AM The State of the Market $245 MSBA member $245 paralegal $305 standard rate
Case Law update The commercial real estate market is at the forefront of recent negative
economic news. Hear what property types are most affected, and how this Location Date
A review of decisions of the Tax Court and Supreme Court since 2007. This downturn compares with previous cycles from the appraiser’s perspective.
presentation features a comprehensive and organized summary of each
Daniel T. Boris nEW LAWyER DISCOunT!
decision, a valuable reference for practitioners.
I was first admitted to the bar after October 23, 2006, and have
John M. Gendler deducted $60 from the registration fee marked above.
3:00 – 3:30 PM
10:15 – 10:45 AM Statutory update
I have a Minnesota CLE Season PassSM. Pass #
A Comparison of Eminent Domain Actions and Minnesota’s property tax system is complicated, and changes can have a
Check here if address below is new.
profound impact on your practice. Learn what’s new in the tax statutes, and
Property Tax Law Appeals how recent changes have come about.
Both eminent domain and property tax appeals deal with complex valuation Name (first) (mi) (last)
Jeffery J. McNaught
matters. Hear two experts who practice in both areas analyze how issues
such as contaminated property, the use of experts, and highest and best 3:30 – 3:45 PM QuESTIOnS & AnSWERS Firm
use are dealt with in these forums.
Howard A. Roston & Robert J. Strachota Address
Course Information
10:45 – 11:00 AM BrEAk City/State/Zip
LIvE PRESEnTATIOn CAnCELLATIOn/
11:00 – 11:30 AM Minneapolis nO-SHOW POLICy Phone Fax
The view from the Assessor’s Office Friday, October 23, 2009 Paid registrants who cancel their
Minnesota CLE Conference Center registration at least 72 hours before Email
Case filings are up, market activity is down, and assessors are responsible Seventh Street & Nicollet Mall the program will receive a full credit
for sorting through it all. Find out how the Hennepin County Assessor’s Third Floor City Center on their account; if fewer than 72 Attorney License No. (if applicable)
Office is coping with the tax court calendar, and how practitioners can most hours, a $25 administrative fee will be
effectively present their cases in these busy times. vIDEO REPLAyS
deducted. Paid registrants who do not
Schedule times for replays may differ Profession, if non-attorney
James Atchison cancel, yet fail to attend, will receive
from the live presentation. Start times
the written materials. Passholders
are as indicated below. Register at
11:30 AM – 12:00 PM may purchase the materials for 50%
least one week in advance to secure
of the full retail price. Can’t Attend? Get the Program Materials!
your copy of the materials on the day
The view from the Supreme Court of the seminar. ACCOMMODATIOn I cannot attend. Please send me:
Justice Dietzen combines his unique perspective as a former tax Minneapolis – 11/6/09 & 11/24/09 COST OF ITEM(S) S&H
If you have a disability and need an $ 25.01 – 50 ..........................................$6
practitioner with his observations as a member of the Minnesota Supreme (Registration 8:30; Replay 9:00) copy(ies) of the written
accommodation in order to attend, $ 50.01 – 75 ..........................................$7
Court. Gain an understanding of the process and issues involved in the Minnesota CLE Conference Center materials at $95 each. $ 75.01 – 100 ........................................$8
contact Minnesota CLE at 2550 (available 10/30/09)
review of a Tax Court decision. Seventh Street and Nicollet Mall University Avenue West, Suite 160-S,
$100.01 – 150.......................................$9
$150.01 – 250.....................................$12
Third Floor City Center Saint Paul, MN 55114 or call us at Cost of book(s) $
Justice Christopher J. Dietzen $ 250.01+ ...........................................$15
Moorhead – 12/11/09 651-227-8266 or 800-759-8840. Expedited shipping available
(Registration 9:00; Replay 9:15) Shipping/Handling $ TAX On SubTOTAL
12:00 – 12:15 PM QuESTIOnS & AnSWERS QuESTIOnS? Pick the appropriate tax based on
Moorhead Public Library
118 Fifth Street South Call 651-227-8266 or 800-759-8840 Subtotal $ where the book is received.
Minneapolis, MN ......................... 7.775%
12:15 – 1:00 PM LUNCH (ON yOUr OWN) or visit www.minncle.org. Saint Paul, MN ............................. 7.625%
Park Rapids – 12/18/09 Tax $ Hennepin Co. (outside Mpls.) ..... 7.275%
(Registration 8:45; Replay 9:00) Ramsey Co. (outside St. Paul) ..... 7.125%
1:00 – 1:45 PM Hubbard County Courthouse TOTAL $ Anoka, Dakota, Washington Co. . 7.125%
All other MN ................................ 6.875%
Expert Witnesses in the Tax Court 301 Court Street TO REGISTER... Outside MN ................................. exempt
Saint Cloud – 11/24/09
Both of these experienced practitioners recently litigated cases involving MAIL TO: 2550 University Avenue W.
(Registration 8:45; Replay 9:00) EnCLOSED IS $ by:
the qualifications necessary to testify as an appraiser in the Tax Court. Learn Kelly Inn Suite 160-S
how courts have resolved the issue of who is an expert, and gain insight Highway 23 & Fourth Avenue South Saint Paul, MN 55114 Check (payable to Minnesota CLE)
into how statutes, licensing laws, and evidentiary issues influence expert VISA MasterCard Discover AmEx
FAX TO: 651-227-6262
qualification issues. CREDITS
GO OnLInE: www.minncle.org Card No. Exp.
Larry D. Martin & Thomas G. Haluska Minnesota CLE is applying to the
State Board of CLE for 5.5 standard OR CALL: 651-227-8266 or
CLE credits. 800-759-8840 Signature