They came, they saw, they didn’t conquer.

Not yet, at least.

Even if you subtract the 30 minutes John Felten spent talking about a nagging drainage issue near his farm at the intersection of Mower County CSAH Nos. 19 and 22 in Nevada Township, it was a very long meeting: 3 1/2 hours to be exact, running right through the lunch hour Monday.

One of the taxpayers seeking relief after a three-digit increase in property valuations was Dan Hoffman, Grand Meadow businessman, economic development entrepreneur and rental property owner.

Hoffman was the first to address the Board of Equalization (the Mower County Board of Commissioners).

When he finished, he sat down and listened to six other taxpayers petitioning for relief from what they called exorbitant increases in property valuations as well as Felten’s oft-repeated drainage issue complaint.

He was there when Richard Peterson, the Mower County assessor, announced to all, “I’ve heard no additional evidence today that would make me recommend any changes.”

So, what was Hoffman’s reaction to seeing this example of government in action? “I hope they look at everything objectively,” he said.

The commissioners will — Hoffman and the other taxpayers hope — look at the complaints about valuations Tuesday, June 24, when they meet again in regular session.

That’s when they will make recommendations to approve or reject the complaints.

Before the 11 a.m. announcement, the board members plan to visit at least two of the sites: 5 acres of platted hay ground in Elkton and a home in Austin that languished on the for sale market for more than 900 days before being sold only to have its valuation skyrocket upward.

After the Board of Equalization makes its recommendations, they go to the same five people, this time acting as the Board of Commissioners for final approval. The board never wavers from accepting the assessor’s recommendations.

Last year, one complaining taxpayer — Kyle Klaehn — won a temporary reprieve from the Minnesota Department of Revenue, who oversees Peterson’s work, only to lose that same decision, regarding his property in 2009.

The first appeal to be heard Monday morning was Hoffman’s, who could help but notice the irony of his latest visit before the county board members.

That occurred over a year ago, when Hoffman owns the Grand Meadow Development Center.

Hoffman made a presentation to the county commissioners that they consider locating an out-county public health and social services office in Grand Meadow to serve area residents more efficiently.

“You said you liked the idea and told me ‘If only you were in Austin,’” Hoffman recalled.

Hoffman’s first complaint was about a 239 percent valuation increase on a five-plex apartment building he owns in Dexter.

When he did his homework, Hoffman discovered comparable sale prices of properties did not match the taxes he could expect to pay for his Dexter property.

An eight-plex Hoffman owns in Adams suffered a similar fate when its valuation went up dramatically.

Peterson’s response to Hoffman’s accusations was that he was only increase valuations to the state-mandated 90 to 105 percent of the sale price value.

Ray Tucker, 2nd District county commissioner, took sympathy on Hoffman’s plight.

“There’s no industry in these towns, people are paying $4 for a gallon of gasoline and the need affordable housing.” Tucker said.

The second appellant to speak was attorney Dean Adams, representing Austin Eagles Aerie No. 703.

The fraternal organization was a recurring victim of flooding at its old location along the banks of the Cedar River until the city of Austin induced it to move to a strip mall on higher ground off 11th Street Northeast near Jim’s Super Valu.

Because there is nothing comparable to base its valuation on, the $903,500 valuation can only be based on its construction cots, according to the attorney.

Meanwhile, the popular Applebee’s Neighborhood Grill and Bar is valued at $725,000, Town Center at $753,000, American Legion Hall $325,000 and Moos Club $18,000.

Peterson’s defense of his actions include noting the other buildings mentioned had less square footage than the new Austin Eagles headquarters’ 9,600 square feet.

Groh: What about location, location, location?

Even Mower County Auditor -Treasurer Doug Groh’s attempt to understand the valuation fell on apparent deaf ears.

Groh pointed out the cardinal rule of successful business was “location, location, location.”

“Applebee’s has that advantage and so does the American Legion, when you compare them with the Eagles club,” Groh said.

Margaret Johnson told how an alleged “clerical error” resulted in a huge increase in her home’s valuation.

It was reduced by $54,500. Her application for another reduction was denied.

Diane Englehart, Elkton, was obviously frustrated as she described how the valuations on 5 acres of hay ground had its valuations escalate by the County Assessor.

“It’s a hay field,” she said. “The city may have platted it, but there’s no water or sewer hookups out there.

“A guy comes by — I don’t even know his name — each summer and asks if he cab gave the hay and we always say ‘yes,’” she added.

The 5 acres amount to 16 lots, which Peterson valued at $5,000 or $6,000 en route to computing the $96,200 valuation.

Commissioner Tucker said Elkton shouldn’t be punished with exorbitant valuations.”

“Taopi is as big as Austin, but it’s all agriculture land,” Tucker said. “It might be platted, but there are no sewer and water hookup and there never will be.”

“We value by the use of the property,” Peterson told Englehart.

Peterson said the city of Elkton plans to have its own appraisals done of property this summer.

Klaehn on a mission to convince

Kyle Klaehn distributed handouts to the board members to make his appeal.

One of them was the Mower County Comprehensive Plan which ranks preservation of ag land second only to helping protect families and children and their way of life.

Peterson also stripped Klaehn of his agriculture homestead exemption a year ago.

Peterson’s ruling was overturned by the Department of Revenue, but only for a single year. Klaehn faces losing it again and, maybe, forever.

The articulate and animated appellant once again refuted all of Peterson’s reasons given for taking away the exemption and admitted it would sound familiar. “We’re going to look at some things we looked at last year at this same time,” Klaehn said.

The crux of his argument was, “No, you do not have to have 10 tillable acres to qualify for the agriculture homestead exemption,” he argued.

According to Klaehn, the county board has the “right by Minnesota statute to change classifications.”

Lastly, Troy Miller told how Peterson had placed a $309,000 valuation on a house that was listed for sale for 948 days.

The sales history of the property, provided by Peterson, showed it sold for $200,000 in 1998, $237,000 in 2001, $290,000 when a relocation company purchased it in 2007 and $187,000 in February 2008 when Miller bought it from the relocation company.

Mike Steichen, an Austin real estate agent, joined the argument on behalf of Miller.

“The market is what it is,” Steichen said, arguing the sale price more closely approximated the property’s actual value than Peterson’s computations.

When county board and Equalization Board chairman Dave Tollefson called for any walk-ins, Scott Johnson spoke up.

The Racine man owns an antique shop that is open only six months a year, at the most.

He asked for a “break” on his property’s valuation to reflect the business is not, like others, open and, therefore, not an income-producing property when its closed.