Resolution for Taxation of Private Easements

4P

M a r s h a l l County R e c o r d e

Recording Fees 0.00

JOYCE Date 07/01/2011 Time 09:00 44

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RESOLUTION NO. 2010-07

RESOLUTION FOR TAXATION OF PRIVATE EASEMENTS

TO THE LAKE OF THE WOODS

WHEREAS, the Board of Commissioners of Marshall County has made a

determination of which accesses are public accesses and which accesses are private accesses

to the Lake of the Woods by various subdivisions and landowners around said lake; and

WHEREAS, the Board of Commissioners of Marshall County has determined that

numerous parcels dedicated as private accesses to the Lake of the Woods by various

subdivisions and landowners around said lake are not currently on the real estate tax rolls

of Marshall County;

NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of

Marshall County that;

Those right-of-ways, easements, and accesses dedicated as public

accesses to the Lake of the Woods shall remain public accesses.

2. Those right-of-ways, easements and accesses dedicated as private

accesses shall remain private and as such shall be subject to real estate

property taxation. The private accesses are reflected by the Special

Meeting and the minutes of June 21, 2010. A list of said parcels both

public and private, is attached hereto.

All private accesses should be taxed in accordance with the policies of

Marshall County.

4. All County officials including the Assessor, Treasurer and Auditor

should make assessment of the private accesses and shall pro-rate the

assessment amongst the number of lot owners in the respective

subdivisions.

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It is the intention of the County Commissioners that for those private

accesses as found by the Commissioners, which have previously not

been taxed and assessed, that such properties be assessed and the

assessment be divided equally amongst those benefiting from the

private access. T h e Commissioners do not distinguish those lot

owners that may already have lake access or multiple accesses from

those who do not in the respective subdivisions.

As soon as the County officials can complete their assessment and

recording of the official records that said real estate be taxed in the

normal course and procedure for the taxation of real estate in

Marshall County. (Presently intended for 2012, payable in 2013.)

WHEREFORE, the Board of Commissioners of Marshall County resolve to tax

private accesses to the Lake of the Woods as soon as County officials can accomplish said

endeavor.

PASSED AND ADOPTED by the Marshall County Board of Commissioners this

6 day of D E L . 2010.

MARSHALL COUNTY BOARD OF

COMMISSIONERS

м и V v m u u

Kevin Overmyer, President

back a K o T

• Jack W. Roose, Vice-President

Thomas Chamberlin, Member

Attested by: Penny Lukenbill, County Auditor

jimc:resolution for taxation of private easements to LOTW

{Public}"

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APPENDIX TO RESOLUTION NO. 2010-07

Public - accepted and maintained by the County

Sycamore Acres - 30 ft. road through subdivision

Seawood Shores Addition - 30' road (Sea Lane) with cul-de-sac

Smith's East Shore Addition - Abbott and Addison Streets to the lake

Sandy Beach Subdivision - Addison and Alabama Streets to Lakeshore

Washnock's Additions - Atlantic, Baltic, Bell, Carter, Chicago, Clark, Dart, Denver, Dill

and Dover Streets to Lake Shore Drive; Lot 16 in Washnock's Second Continued

Addition

Englewood Park - Elmira, Essex, Ethel and Faith Streets to Lake Shore

Pleasant Pointe Beach Subdivision - Federal, Flat and Fortune to Lakeshore Drive

D R Property - 1.56 acres on west side owned by Commissioners

Lagoon Beach Addition - Lagoon Beach Drive; replat of Lot 32 dedicated Liberty Street

as public

Marks's Park Subdivision - 4th Street to the lake; lot at North end and east of street for

lake access for public use

Rodgers Subdivision - 4th Road to the lake

Shadyside Point - East 20' of West Shore Drive

Public - but not accepted by the County

Vangilder's Addition - 30' road

Andrew Thayer's Addition - No record that remaining roads were ever accepted by

Commissioners: Remains of 4th Street now end of Lipton Street; 3rd Street being used

by parcel adjoining to east; 2nd Street has large trees growing in street; 1st Street still

being used as right-of-way. these are not being maintained or taxed.

Frank and Grace Smith's First Addition, Lot 10 - deeded to the County but not

accepted by the Commissioners

Private - dedicated by subdivision for use only

by lot owners within that subdivision

Sycamore Acres - Private walk- 10' easement between Lots 3 and 4 for use by owners of

Lots 1 - 6 and 12 in Addition; Lots 1 - 13 in 2nd Addition; Lots 1 - 10 in 3rd Addition;

Lots 17 - 22 in 4th Addition

Seawood Shores Addition - Private drive off Sea Lane cul-de-sac for Lots 5, 6, 7, & 8

Sandy Beach Subdivision - Private parkway between Lots 34 & 35 (end of Alabama St)

f/b/o owners of lots in subdivision; strip of land between easement and water's edge

for pedestrian access only

Washnock's Additions - Ends of Atlantic & Baltic as private beaches; parcel between

Lots 48 & 49 as private beach, with pedestrian access; parcel between Lots 15 & 16 with

pedestrian access f/b/o lot owners; other private beaches & roads as designated on the

{Püblic)"

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plats f/b/o benefit of lot owners. Clark, Dart, Denver, Dill and Dover Streets from Lake

Shore Drive to lake.

Englewood Park - Ends of Elmira, Essex, Ethel, & Faith Streets are Lots 4, 10, 16 and 23

respectively and are privately owned.

Pleasant Pointe Beach Subdivision - Ends of Federal, Flat & Fortune are private drives

f/b/o owners of lots in subdivision

Pleasant Point Lane and Crane Lane - Private drives f/b/o adjacent property owners

Smith's 2nd Addition - Plum Court and walk to lake

Smith's 3rd Addition - Private drive on south side of South Shore

Lagoon Beach Park Addition - Private park and private parkway drive as designated

on platf/b/o subdivision lot owners; outlines procedures for owner's association

Bonnie Nev's Addition & 2nd Addition and Reese's Subdivision - Four 50' wide

roads designated private for foot traffic, f/b/o subdivision lot owners; accesses to lake

and the private walk (currently assessed to Reese's Subdivision).

Shadyside Point - Birch Drive and Maple Road dedicated f/b/o low owners; no

easement along lakeshore for pedestrian use

Ralston's Subdivision - 50 foot access - Private Drive