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EQUAL EYES
OFFICIAL PUBLICATION OF THE MINNESOTA ASSOCIATION OF ASSESSING OFFICERS MNMAAO.ORG
Winter 2021
VOLUME 43 NUMBER 163
The Greatest Architectural Loss
in Minneapolis History
Education: A Year in Review
Photo Contest Winners
MAAO
LEADERSHIP
Executive Officers
President Patrick Chapman, SAMA
1 Vice President
st
Joe Udermann, SAMA
2nd Vice President Tim Bulger, SAMA
Imagine partnering with a pioneer in the Financial Officer Chase Peloquin, SAMA
industry – a company who has empowered Past President Daryl Moeller, SAMA
appraisal and tax professionals for more
than 80 years. We connect communities by Regional Directors
empowering your organization to achieve Region 1 Ryan DeCook, SAMA
increased efficiency, productivity, and accuracy. Region 2 Jennifer Flicek, SAMA
Take ownership of your future and succeed Region 3 Jean Sowada-Popp, SAMA
in delivering fair, equitable, and defendable Region 4 Amber Peratalo, SAMA
taxation with Tyler. tylertech.com/appraisal Region 5 David Parsons, SAMA
Region 6 Doug Bruns, SAMA
Region 7 Chris Odden, SAMA
EDITORIAL COMMITTEE Region 8
Region 9
Mary Jo Otten, SAMA
Joshua Hoogland, SAMA
Committee Chairs
Agricultural Mark Koehn, CMA
CAMA and GIS Randy Lahr, SAMA
Conference Coordinator Paul Knutson, SAMA, RES
Editorial Jason Jorgensen, SAMA
Information Systems Michael Neimeyer, CMA
Lori Thingvold, SAMA Jason Jorgensen, SAMA Jamie Freeman, SAMA
Wright County Wadena County Clearwater County Legislative Mark Peterson, SAMA
Managing Editor Associate Editor Membership Coordinator Rebecca Malmquist, SAMA, RES
Committee Chair
Nominating and Procedures Michelle Snobl, AMA
Residential John Conway, SAMA
Rules and Resolutions Joe Udermann, SAMA
Sales Ratio Dell Sanko, CMA
Scholarship Carrie Borgheiinck, SAMA
Secretary Penny Vikre, SAMA
Site Selection Lisa Clarke, CMA
Amber Swenson- Hill, SAMA
Strategic Planning Michelle Moen, SAMA
Nancy Gunderson SAMA Jake Pidde, SAMA
Clay County Stearns County Polk County Summer Seminar Coordinator Kim Jensen, SAMA, CAE
Tax Court / Valuations Ann Miller, SAMA
Treasurer Reed Heidelberger, SAMA
U40/10 Troy Halter, CMA
Educational Workgroups
Assessor Development Patrick Chapman, SAMA
Course Management Tina Diedrich-Von Eschen, SAMA
Mike Bjork, AMA Missy Manke, CMA Holly Soderbeck, SAMA Course Curriculum & Standards Sherri Kitchenmaster/Jessi Glancey, SAMA
Washington County Wright County MN Dept of Revenue Education Coordinator/Online Admin. Emily Squyres
2 Winter 2021 / Equal Eyes
INdex
Commissioner’s Comments 4
President’s Perspective 6
MAAP Update 8
Education 10
Top 10 20
Classifieds 22
The Greatest Architectural Loss What You Get For 23
in Minneapolis History Out of the Past 25
12
Transitions 26
Tax Court 28
* The statements made or opinions expressed by authors in Equal Eyes do not necessarily represent a policy position of
the Minnesota Association of Assessing Officers.
Winter 2021 / Equal Eyes 3
Commissioner’s
Comments
By Robert Doty
MN Revenue Commissioner
New Year, New Opportunities
Now that 2021 is here, the Department on the agenda as the governor and easy, though not always seamless,
of Revenue is gearing up for another legislators craft a budget for 2022- which mirrors our experience at
productive year for the agency and our 23. Revenue.
partners like MAAO.
You play a key role in our property tax We’re fortunate that telework and
Before continuing this discussion, system, which helps fund important online conferencing technology
I’d like to introduce myself as the public services across Minnesota. make it possible to do much of our
new revenue commissioner. For the Whatever this year brings, the work at a safe, social distance. We
last three decades, I’ve worked as an department is here to support you may be able to transition back to
accounting, finance, and organizational with the tools and guidance you need. office work this year, as COVID-19
leader in both the private and public In normal times, physical inspections vaccines become more available.
sectors. and meetings make up a large part However, we all continue to deal
of your work. But last year we all with some big unknowns. It’s not
Most recently, I served as Revenue’s needed to adapt quickly to social yet clear when things will start
assistant commissioner for tax policy distancing requirements and other returning to what we remember as
and public engagement. In that role, safety measures just as appeals “normal.” At the Fall Conference,
I’ve seen how the department’s season began – one of the busiest some concerns were raised about the
partnership with MAAO benefits our times on the property tax calendar. pandemic’s continuing impact on our
state. We continued to adapt our routines collective work.
throughout the year. Together, we
I look forward to building on this tackled many questions about how to We continue to take questions
relationship, and to meeting you – fulfill assessors’ statutory duties in a and consider options for how to
whether virtually or in-person – at safe way for you and the Minnesotans administer property taxes in a safe
future MAAO-Revenue events. we all serve. and fair manner for 2021 and beyond.
For now, please stay safe and follow
Fluid Situation
I know our Property Tax Division our existing guidance on the use of
The COVID-19 pandemic continues to discussed these, and other topics, with virtual meetings and other tools to do
present special challenges to property you at the MAAO Fall Conference in your work remotely.
assessors and dominate public debate October. That discussion showed how
at the Capitol as the legislative session many assessors found the transition The department will continue
begins (January 5). Taxes will also be to working from home relatively to monitor this situation and the
4 Winter 2021 / Equal Eyes
Commissioner’s Comments, continued
legislative session. As always, we’ll If you have any questions, please • Providing information in alternate
provide updates and guidance on email us at proptax.questions@state. languages or formats for people
any law or policy changes that affect mn.us or contact your Property Tax whose primary language is not
your work. Compliance Officer. English, or who may have visual
or other impairments to reading
Short-Term Rentals Building One Minnesota
Speaking of changes, in December Finally, I’m honored that Gov. • Internship programs to draw
we sent you guidance on a new law Tim Walz appointed me to lead the new assessors from diverse
that clarifies the classification of department. I share his vision for One backgrounds into the field
residential properties rented out by Minnesota. As commissioner, my
their owners. Qualifying short-term top priority is to provide a fair and • Sharing information among
rental properties may be classified transparent revenue system to help assessors of different ages and
as 4b(1) residential nonhomestead plan for Minnesota’s future. experiences, and mentoring staff
if they:
• Rented for more than 14 Increasing diversity, equity, and These kinds of engagement help
days in the previous year inclusion for the Minnesotans we all of us, whether in - or outside of
serve and within our own agency is a government. I’m excited to see the
• Rented for periods of less key part of this effort at Revenue– as progress we’ll make together.
than 30 consecutive days it is for all government agencies.
• Have fewer than four units After the MAAO conference, several On behalf of everyone at Revenue,
of you shared what your organizations Happy New Year – and thank you for
• Are not homesteaded are doing in this regard. To name a your partnership.
few:
The new law applies only to taxes Robert Doty is commissioner of the
payable in 2022 and later. For 2021, Minnesota Department of Revenue.
• Training employees on diversity,
the classification made during the equity, and inclusion
2020 assessment applies.
If you have any questions, please email us at
proptax.questions@state.mn.us
or contact your Property Tax Compliance Officer.
Winter 2021 / Equal Eyes 5
president’s
perspective By Patrick Chapman, SAMA
Ramsey County
MAAO President
“The Pessimist Sees Difficulty in Every Opportunity.
The Optimist Sees Opportunity in Every Difficulty.”
– Winston Churchill
I would like to thank all the members been working on several things, Seminar was tremendous. We were
of MAAO for electing me president. mostly involving decisions on able to host some classes and get
I look forward to working with classes. I know around the state them done so our members could
all the executive board members, there is a wide opinion on the way have the education they needed as
MAAO members and the regional that classes should be held. I will the licensing cycle was coming to
directors of the next year. We have listen to all the opinions and try to a close. I would like to personally
a challenge Infront of us, but it is a make good decisions that will work thank Emily Squires for her effort
great opportunity to grow. We will for the whole of MAAO. We have in the area. She was brilliant in
meet this challenge. challenges in front of us that none facilitating this effort. Other people
of us were really expecting. Have that I would like to shine a light
To let you know a bit about myself. faith that we will make decisions on were Brett Hall, Dan Squires,
I am currently working for Ramsey that we feel are the best for all John Conway, Bob Thompson,
County Assessor’s office as the concerned. and Anthony Cortilet. These
Residential Supervisor. We have individuals stepped up and walked
a 23-person section that handles We h a d a n e x e c u t i v e b o a r d into the unknown of the virtual
all 148,000 residential parcels for meeting recently in Grand Rapids classroom. Thank you to all of them
value and classification. I have been Minnesota. Like most of our events for responding so swiftly to the call
in this office for 13 years. Prior to these days it was a hybrid meeting. for action in our organization’s time
working at Ramsey County, I was a I think this will become the norm of need.
fee appraiser in the metro area. I am for us as we move forward. We
also proud to say that I am a veteran need to find ways to stay together The MAAO is made up of several
of the US Army and was on active and be apart. We will ensure that great committees. They drive the
duty from 1987 to 1991 and was the classes can meet social distance work that our organization does.
with the Minnesota National Guard guidelines and be remote whenever I would like all of you to look at
from 1991 to 1997. I have many we can. Making classes virtual is a the webpage and look at the list
interests and most of them involve huge undertaking. There is no quick of committees and see if there is
the outdoors, softball, hunting and way to get some of this done and something on there that you want
fishing just to name a few. it will take some time and effort to to get involved with. I do have
make strides forward. The effort one chairperson that would like to
Since being elected president I have that went into last year’s Summer step down and that would leave an
6 Winter 2021 / Equal Eyes
President’s Perspective, continued
opportunity for someone to take information needed. We hope to be me as we navigate some uncharted
over the nomination committee as able to do things in person this year waters and hit some really big
Michelle Snobl would like to move but are ready to pivot at a moment’s waves. I am looking forward to the
on from that committee. Their work notice if we need to be remote. I opportunities that the next year will
is to help find and facilitate our would ask all members to please offer our organization. I cannot wait
elected positions and is a great way maintain your flexibility as we are to see how all of you great people
for someone to get involved with reacting to the situation as it develops. rise and respond. I am extremely
MAAO. Other committees may be If you need any help reach out to our proud of this organization and all
looking for members so take a look committee and we can get you the its members. I know we will be
and take a chance to get involved. help you need. stronger on the other side of this
challenge. I look forward to the
The legislative session was long I really want to mention the job that time when we can all be together
this year and in talking with our was done by my predecessor. Daryl again. Until that moment revel
legislative liaison, Matt Hilgart, Moeller did an outstanding job with in the opportunity provided by
the session was one out of the the worst possible situation. At the challenge.
norm. With COVID-19 affecting beginning of the pandemic, he had
everything it made this a challenging to deal with situations that were I hope all of you stay healthy and
year for the legislature. In the end unconscionable just weeks earlier. safe.
we did get an abbreviated tax The care and integrity in which he
bill and it made the short-term made some very thoughtful decisions
rental part of the 4(b)1 residential was impressive. I would call on all of Patrick Chapman, SAMA
class. It additionally allowed for you to thank Daryl for the job he did President MAAO
a one-time transfer of a disabled holding our organization together.
veteran exclusion to the surviving He was able to get Summer Seminar
spouse. We look forward to another virtual in a couple of short months
legislative season on the horizon. and find a hybrid option for the fall
conference that worked for the whole
As some of you know I am also state. MAAO will be in debt to Daryl
on the designation committee. for some time to come. And I want to
This committee is instrumental in personally say thank you.
providing classes and content for
members to be successful in the We don’t know the future, but we can
pursuit of their AMA designation. learn from the past. Know that we
Last year were we able to give the must be flexible. This is what I have
seminar remotely and provide the planned for the next year. Please join
Winter 2021 / Equal Eyes 7
MAAP By Amanda Lee
2019-2020 MAAP President
UPDATE
amandalee@co.mower.mn.us
“If we don’t change, we don’t grow. If we don’t grow, we aren’t really living.”
~Gail Sheehy
This will be my last article for MAAO as I have accepted a position in our Recorder’s Office. Our Vice
President, Jenna Takemoto, from Sherburne County will be assuming my duties. I hope that you and
yours are still staying healthy. Look for information coming next year for our MAAP 2021 conferences!
~Amanda Lee
8 Winter 2021 / Equal Eyes
MAAP
UPDATE
By Jenna Takemoto
2020-2021 MAAP President
Hello MAAO Members!
This year has quickly gone by. MAAP officers made the decision early on to put all 2020 events and
seminars on hold due to the pandemic.
Our 2021 MAAP Summer Workshop will be held in St. Cloud on August 19th & 20th at the Holiday Inn.
Our Winter 2021 meeting will be held at the Sherburne County Government Center in December – date
to be determined. Both meetings we hope to hold in person as well as offer virtual options. We will
follow all CDC guidelines.
We are working with DOR to receive Continuing Education Hours (CEH) at the winter meeting. Since we
had a great turn out in 2019, we are working on getting 4 CEH credits instead of 3. Once again, we
extend an invite to all MAAO members. At this time our topics for both workshops are still to be
determined.
If you or any staff are not a current MAAP member and would like to join us, the annual MAAP
membership fee is $10. You may contact me for details.
I encourage MAAP participation of all administrative staff in each county. We always have topics of
discussion relating to some parts of our jobs. Bonus – networking opportunity is always fun! It’s amazing
to be able to speak and learn from others who do the same position. It will benefit you, your office and
county!
“The best way to predict your future Is to create it.” ~ Abraham Lincoln ~
Jenna Takemoto
2020-2021 MAAP President
Jenna.takemoto@co.sherburne.mn.us
Winter 2021 / Equal Eyes 9
MAAO Education 2020 –
A Year in Review
By Emily Squyres,
MAAO Education Coordinator
The year 2020 has challenged each of us jump into it - sink or swim! With and registration was opened a short
and required us to be thoughtful, nimble, a six-week countdown between six weeks after the initial decision to
and innovative, and MAAO has done the cancellation of the in-person cancel the in-person conference. It
no less with its educational offerings. conference and the date to open was no small feat for MAAO, with no
While we began 2020 education strong online registration, a small team of previous online education expertise,
with good showings for “ALP with people got busy working through the to generate an online education
Ethics,” “Basic Appraisal Principles,” many facets that would be required experience from start to finish in six
and “Basic Appraisal Procedures” in to successfully host MAAO’s first- weeks’ time. But it was successful,
January and February, and “USPAP” ever Online Summer Seminars and it was all motivated by the passion
in March, the statewide shutdown in at the end of May. MAAO’s and dedication of MAAO leadership
March necessitated that MAAO cancel Education Steering Committee and to support assessors by offering the
the March “Mass Appraisal Basics” Conference Content Committee kind of high-quality education you
offering. That decision, and the new worked diligently behind the scenes need and expect from MAAO.
reality we all found ourselves within, to find instructors who were willing
initiated flurries of email chains and and able to transition their seminars With a successful Summer Seminars
many hours spent on the phone and to a virtual offering, modify their accomplished, we had the confidence to
in video conferences discussing the presentations as necessary and to transition both the 8-hour Residential
next few months of courses. MAAO re-submit those seminars for online Case Study Exam Workshop (June)
leadership carefully considered each in- CEH approval. These instructors and the 8-hour Income Case Study
person offering and began making the adapted their presentations and took Workshop (October) to an online
difficult decision to cancel additional extra time to learn and practice the platform. Both instructors delivered
2020 education including the June online platform to ensure a smooth informative virtual workshops for
“Residential Assessing 101” and “Basic delivery the day-of their seminar. assessors from across the state, giving
Apartment Valuation” courses. It was MAAO staff worked to identify and many more of them the confidence
not long before these conversations select an online platform to host and direction to complete their exams
ultimately led to the decision to also the seminars, becoming experts in and move up in their designations.
cancel in-person Summer Seminars. it, and training those instructors
in it. The Education Steering While online seminars and workshops
C a n c e l i n g t h o s e o ff e r i n g s h a d Committee Chair and MAAO were working well, we were still
consequences for many assessors who leadership worked closely with the anxious to get back to in-person
required vital Continuing Education State Board of Assessors to get each meetings for two-day and weeklong
Hours to maintain their licensure, and seminar re-approved for CEH’s in course offerings. In order to do so, we
the end of the licensing cycle – June the online platform, and ensuring worked closely with each event venue
30, 2020 – was looming. The solution important details like registration, (and in several cases, moved venues
and was clear: MAAO would offer attendance, and attentiveness were all together), and made adjustments
Online Summer Seminars. While online accurately captured for assessor for the new Covid-19 reality: courses
education was something MAAO had licensing standards. A new Online would be held in rooms four times the
not previously offered, it became clear Summer Seminars website and normal size of our classrooms (so large
that 2020 would be the year we would registration process was generated, that the last two rows of each class
10 Winter 2021 / Equal EyesMAAO Education, continued
are now referred to as the “North distance between members, with optimistic that the latter 2021 courses
40”), catering adjustments had to be thoughtful leadership and careful will be offered as planned.
made, the instructors and I became planning by the Conference
a quick draw with the temporal Coordinators and Conference In the latter half of 2021, we
thermometer, and we distributed blue Content Committee and staff, l o o k f o r w a r d t o o ff e r i n g t h e
paper masks like candy. We were MAAO was able to pull together newly-developed “Advanced Ag.
all glad when the course schedule again and offer vital connection and Assessment” developed by the MAAO
resumed in July with “ALP with education to Minnesota assessors Agricultural Committee, the newly-
Ethics” as our first in-person offering in a year when keeping physical updated “MAAO Basic Income,” and
since the pandemic crisis began, and distance from each other has been a an additional IAAO Course entitled
we were thankful to be able to hold defining feature of collegiality. “IAAO 101 – Fundamentals of Real
the remainder of the 2020 courses Property Appraisal.” Registration is
in-person, even rescheduling the Looking forward to 2021, we have now open for each of these offerings!
previously-canceled “Residential a full schedule of courses planned MAAO recognizes the way 2020
Assessing 101” course for October. which includes considerations for the has altered people’s expectations for
changes to licensing requirements education and continues to actively
Fall Conference was another big and ongoing precautions for explore options for online education
undertaking for MAAO education Covid-19 while remaining flexible for 2021 and beyond.
and, even with necessarily diminished to “dial up” or “dial down”
in-person attendance, MAAO safely restrictions in accordance with
hosted 13 seminars approved for the Governor’s guidance. We are
CEH’s, six of which had a virtual already making adjustments to early
option and alone brought in 240 2021 offerings in response to the
registrations. Despite the physical changing environment and remain
If you have questions about MAAO education or are
interested in getting more involved with it, feel free to
reach out to Emily at:
educationcoordinator@mnmaao.org.
Winter 2021 / Equal Eyes 11THE GREATEST
ARCHITECTURAL
LOSS IN
By Melissa Manke, CMA
Wright County
Editorial Committee Member
MINNEAPOLIS
HISTORY
light court looking down
12 Winter 2021 / Equal EyesT
he Northwestern Guaranty growing rather quickly, and Menage
Loan Building, later and with keen foresight, bought up
more commonly known as farmland and meadows along the
the Metropolitan Building, was city’s southern boundaries, platting
considered the city of Minneapolis’s the land, laying out streets and
first skyscraper and one of the most water and sewer hookups, and
architecturally significant structures constructing houses. He convinced
in the city’s history. It had 12 stories his good friend and fellow
and stood at 218 ft tall. It had small entrepreneur Thomas Lowry to lay
observation towers that poked in a streetcar line to provide transit
up about the corners, and a very to the hordes of new residents
popular rooftop garden. he expected to move into these
newly developed areas. To help
The building was built for, and finance it all, he started his own
owned by, the Northwestern mortgage banking firm, the
Guaranty Loan Company, Northwestern Guaranty
Louis F Menage Loan Company. The
being the company’s board members
founder. Menage had for the NGLC
made his fortune consisted of
while speculating other prominent
on real estate in Minneapolis
the Minneapolis political and
area in the 1880’s, business figures
but didn’t start such as: John
out in real estate. S Pillsbury,
Menage, born and William D
raised in Rhode Washburn,
Island, moved to and Thomas
Minnesota in 1871 Lowry. Menage
when advised by developed most of
a physician that he the Lakes District
had “weak lungs” – a as well as Prospect
precursor to full-blown Park.
tuberculosis. Minnesota’s
“bracing climate” was then At the height of his career,
considered to be a good course of Menage hired E. Townsend Mix,
treatment. an architect from Milwaukee,
to design the new home for the
During his first winter here, Menage Northwestern Guaranty Loan
taught shorthand at the local Company. The Northwestern
business school, and spent a couple Guaranty Loan Building would later
years as a clerk and timekeeper in a and more notably be known as the
Northern Minnesota timber camp. Metropolitan Building, named after
These positions did not satisfy his the Metropolitan Life Insurance
ambition and he moved back to Company that bought it after NGLC
Minneapolis and opened a real estate collapsed.
office on Washington Avenue.
At the time, Minneapolis was
Winter 2021 / Equal Eyes 13The Metropolitan Building was that were cantilevered from the
noted as a stylistic trendsetter. building’s frame, so they required
Construction of the 12-story building no support columns. The galleries
started in May of 1888 and its grand were lined with 7-foot-high Italian
opening was held on May 31, 1890. marble wainscoting and ornamental
Thousands of invited guests streamed cast-iron balustrades with polished
into the building to see its wonder. brass handrails. The balustrades,
which featured an intricate pattern
The first three floors were of concentric circles and spiraling
constructed of 4-foot thick exterior curves, were made by Crown Iron
walls of green New Hampshire Works, a Minneapolis company
granite. Red Lake Superior sandstone founded in 1878. Office doors
CONSTRUCTION
quarried near Houghton, MI, and windows were trimmed with
trimmed the upper nine floors, where irreplaceable old-growth oak.
the exterior walls slimmed to 2 feet
thick. Most of the rock used to build The entire twelfth floor was
the Metropolitan were rock-faced, originally occupied by the Guarantee
meaning the face of the rock was left Loan Restaurant. The restaurant
much as it came out of the quarry. was a novelty for the young city of
It’s two main entrances were arced Minneapolis, but also quite possibly
and flanked with polished granite the only one of its kind outside of
columns. Some of the windows New York City. The main dining
through out the upper 9 levels were room was outfitted with antique
centered with polished granite oak furnishings, frescoed walls
columns as well. and overlooked Second Ave South.
It could seat up to 700 diners. The
The main corner of the building restaurant also had a “lady’s dining
featured a prominent rounded bay room”, a “gentleman’s café”, six
that extended all the way to the roof private dining rooms, and a billiard
and then continued upward in the room.
form of a fifty-foot lookout tower
thrust forward on massive brackets.
The roofline of the Metropolitan was
visually exciting as well. Lookouts
at every corner, clustered chimneys,
and a heavy stone parapet that
doubled as a protective railing for
patrons of the rooftop garden; one
of only a few in the United States,
and the only one on top an office
building.
From inside its second level, its
most notable feature comes into
view. A 56 by 90 light court with
filigreed grillwork. Six manually
operated birdcage-style evaluators
and their machinery were open
for all to see. The offices on all
the upper levels were accessed by
6-foot wide glass-floored galleries color glass
floors
14 Winter 2021 / Equal EyesMinneapolis’ downtown had ruled in their favor.
THE METS
was ailing postwar, and
a dramatic gesture made On Halloween 1961,
by the city’s Housing the last of the Met’s
and Redevelopment tenants were evicted.
DEMISE
Authority (HRA) was Demolition began two
thought to be the only months later, finishing
cure. Demolish the with the last of the
city’s skid row, 22 rubble being hauled
blocks now known as away on September
the Gateway District, 23, 1962. Minneapolis
which primarily housed Star columnist Don
bars, liquor stores, pawn Morrison eulogized
shops, and flop houses. the Met’s demise as “A
The Metropolitan being victim of the peculiar
on the edge of this, American idea that
originally made the motion is the same
preservation cut only to thing as progress”.
have the HRA make a
case against it. In May The HRA later sold
of 1959, the process of the lot, and it became a
condemnation started, parking lot for nearly 20
even though at the time, years. Some parts of the
the building was 98% Metropolitan building
occupied and generating were salvaged. Many
a revenue of $300,000 of the intricate iron
for its owners. grillwork disappeared
into homes and
Many arguments to businesses.
save the Met were
waged against the 12th floor
Many of the massive
HRA’s board, at dining hall
stone blocks were laid
Minneapolis City to rest in a Delano
council meetings, in landfill. Some of
letters to the editor in that granite had later
local newspapers, and been resurrected and
in the offices of state repurposed into a
and local politicians. sculpture-park project
This was at a time in south Minneapolis.
when very few historic
preservation laws A very nondescript
existed, and the courts office building built in
were not inclined to 1980 now occupies that
challenge urban renewal corner.
programs. The HRA
was very intent on
destroying the building granite stone
and refused to make
any concessions as one
court and then another
Winter 2021 / Equal Eyes 151 st Place
Tim Graul
Ramsey County
Photo
Contest
Winner
“A
Touch
of
Jack
Frost”
Lake
Como
St Paul
16 Winter 2021 / Equal EyesPhoto
Contest
Winner
“A
Touch
of
Jack
Frost”
North Shore
Waterfall
in
November
2 nd Place
Gianna Olson
City of Minneapolis
Winter 2021 / Equal Eyes 173 rd Place
Lynette Gaustad
Ottertail County
Photo
Contest
Winner
“A
Touch
of
Jack
Frost”
Located in
Ottertail
County
18 Winter 2021 / Equal EyesPhoto Contest
Honorable Mentions
Winter 2021 / Equal Eyes 19THE TOP 10 cOVID-19 IMPACTS
ON THE REAL Jamie Freeman, SAMA
ESTATE MARKET
Clearwater County
Editorial Committee Member
Top 10
IMPACTS COVID-19 HAS ON THE REAL ESTATE MARKET
The real estate market is not immune to the effects felt around the world due to COVID-19. As the world has
adapted to the coronavirus outbreak, the real estate market has shifted as well.
1. The “Office” looks very different for many professionals who
work in the real estate field. Assessors, realtors, bankers and
so forth have adjusted their work and technology to meet the
demands associated with the pandemic.
2. Commercial real estate sales have slowed to a crawl. As
thousands of restaurants, hotels and local businesses struggle to
stay open, delinquency rates for commercial loans have
increased significantly.
3. Real Estate Investors are re-evaluating their choices. Rental property does not look near as attractive
to buyers as it did pre-pandemic due to the decline in tenant’s ability to pay rent.
20 Winter 2021 / Equal EyesTOP 10, CONTINUED
4. COVID-19 has transformed the traditional single family
home into a multi-functional structure. A typical residence
now serves as a home, office, school, gym, restaurant and
more. As COVID-19 continues to influence how we use our
homes, new home designs will likely surface in the real
estate market.
5. In order to keep people safe and healthy, many banks are
locking their doors and using creative methods to meet the needs of consumers and the real estate
industry. In addition, mortgage delays are taking place due to the staffing of third parties, such as
appraisers, title companies, etc.
6. The good news is…we continue to see low interest rates,
which ups the buying power for those who are
purchasing real estate in this ever-changing COVID-19
climate.
7. Virtual real estate sales and Zoom buyer consultations
are now common practice.
8. Some areas are experiencing decreased buyers in the residential market due to the pandemic. Citing
economic fears, furloughs and social distancing as the top reasons preventing those from buying at this
time.
9. Negative impact on the Airbnb business. This once thriving business is now seeing an occupancy rate
as low as 10% for some dwellings. Travel bans, social distancing and fear of spreading COVID-19 has
many choosing to stay home rather than travel.
10. Construction is generally moving forward. There have been
some challenges with on-site safety for workers as well as the high
cost of building materials. Overall, many areas are seeing an above
normal amount of new construction.
Winter 2021 / Equal Eyes 21Classifieds Amber Swenson-Hill, SAMA
Polk County
Editorial Committee Member
3209 Galleria #1802, Edina
$5,300,000
Built in 2008, 3209 Galleria #1802 is the
most expensive condo for sale in Minnesota.
What does $5.3 million get you?
Three bedrooms, five bathrooms, and 5,024
square feet. Need more? There are also
10-foot ceilings, floor-to-ceiling windows, a
walk-in wine cooler, mini movie theater,
library, four balconies, and four underground
garage stalls.
Building amenities include pool, gym, and a
walkway to the Galleria. Penthouse has its
own private entrance.
Property has been listed since October
2020. HOA fees are $3,059 per a month.
The annual tax bill is $59,836.
22 Winter 2021 / Equal EyesWhat You Get For
A Tiny HOuse Amber Swenson- Hill, SAMA
Polk County
Editorial Committee Member
What do you get for a 2016 tiny house in Minneapolis?
$289,400, according to the September 2020 sale of 749
Buchanan St Ne.
The main floor is a 440-square-foot heated garage,
followed by living area, and roof top deck. Interior of
home is one bedroom and one bath.
Taxes payable 2020
Estimated Market Value: $143,500
Taxes: $2,079.90
Winter 2021 / Equal Eyes 23Assessor Word Find
SOURCE:
24 Winter 2021 / Equal Eyesout of the past
Remembering Yesterday Amber Swenson-Hill, SAMA
Polk County
Editorial Committee Member
5 Years Ago—2016 20 Years Ago—2001 35 Years Ago - 1986
5 Years Ago—2016 20 Years Ago—2001 35 Years Ago - 1986
• Dan Whitman was • Jack Pasternacki was • Steve Behrenbrinker
quoted as saying “If promoted to Bloomington joined the State Board of
everyone had to do the City Assessor. Assessors.
job of President (for • Nancy Wojcik took over • The Tax Reform Act of
MAAO) for a time it for Stephen Baker as the 1986 was signed into
would be much easier to Brooklyn Center City effect by President Ronald
operate as an assessor Assessor. Reagan the changes
because everyone would affected every business
have a much better 25 Years Ago – 1996 and family in America.
understanding of the • First federal holiday to
• Don Monk retired from
issues we all deal with recognize Martin Luther
Hennepin county after 19
and how complex it is to King.
years.
do our work.”
• Stephanie Nyhus was 40 Years Ago – 1981
• Jackie Coulter was
promoted to Appraiser
interviewed for •
status. Heavy snow with near
becoming the new blizzard conditions with
education coordinator. • U.S. was in fourth month
of a budget crisis. over a foot of wet snow
10 Years Ago—2011 caused the inflated fabric
30 Years Ago – 1991 of the Metrodome to
• Rebecca Malmquist said collapse and rip.
• Steven Sinell received his
her heartfelt goodbyes
AMA designation and his 50 Years Ago – 1971
as she finished up her
last issue as Equal Eyes SAMA designation.
• Gale Zimmerman was • The Walker Art Center in
Managing Editor.
hired as an Ag Appraiser Minneapolis, designed by
• Corey Erickson joined the
for Morrison County. Edward Larrabee Barnes,
editorial committee.
• October 31 to November 3 was completed.
• Nancy Gunderson was
Halloween blizzard. Over
invited to join the 55 Years Ago – 1966
28 inches at MSP, nearly
Editorial Committee on a
37 inches at Duluth. Nasty • In St. Paul Richard M
snowy Friday afternoon.
windchill conditions, deep Schulze and business
15 Years Ago—2006 snow drifts were harsh on partner James Wheeler
wildlife. Many roads were opened Sound of Music,
• Bill Peterson was MAAO closed for days. Perhaps an audio specialty store.
President, Robert one of the largest and The business was
Wagner was seated as longest lasting blizzards in renamed Best Buy in
First VP. state history. 1983.
• Bruce Giddings took the • Median household income
Lake County Assessor’s was $30,126. 65 Years Ago – 1956
position. • A cease fire brought an
• A new shopping mall in
end to the Persian Gulf
Edina, the first enclosed
War.
shopping mall, was
designed as a center of
community by Victor
Green.
• Dan Whitman was • Jack Pasternacki was • Steve Behrenbrinker
quoted as saying “If promoted to Bloomington joined the State Board of
everyone had to do the City Assessor. Assessors.
job of President (for • Nancy Wojcik took over • The Tax Reform Act of
MAAO) for a time it for Stephen Baker as the 1986 was signed into
would be much easier to Brooklyn Center City effect by President Ronald
operate as an assessor Assessor. Reagan the changes
because everyone would affected every business
have a much better 25 Years Ago – 1996 and family in America.
understanding of the • First federal holiday to
• Don Monk retired from
issues we all deal with recognize Martin Luther
Hennepin county after 19
and how complex it is to King.
years.
do our work.”
• Stephanie Nyhus was 40 Years Ago – 1981
• Jackie Coulter was
promoted to Appraiser
interviewed for • Heavy snow with near
status.
becoming the new blizzard conditions with
education coordinator. • U.S. was in fourth month
of a budget crisis. over a foot of wet snow
10 Years Ago—2011 caused the inflated fabric
30 Years Ago – 1991 of the Metrodome to
• Rebecca Malmquist said collapse and rip.
her heartfelt goodbyes • Steven Sinell received his
as she finished up her AMA designation and his 50 Years Ago – 1971
last issue as Equal Eyes SAMA designation.
• Gale Zimmerman was • The Walker Art Center in
Managing Editor.
hired as an Ag Appraiser Minneapolis, designed by
• Corey Erickson joined the Edward Larrabee Barnes,
for Morrison County.
editorial committee. was completed.
• October 31 to November 3
• Nancy Gunderson was
Halloween blizzard. Over
invited to join the 55 Years Ago – 1966
28 inches at MSP, nearly
Editorial Committee on a
37 inches at Duluth. Nasty • In St. Paul Richard M
snowy Friday afternoon.
windchill conditions, deep Schulze and business
15 Years Ago—2006 snow drifts were harsh on partner James Wheeler
wildlife. Many roads were opened Sound of Music,
• Bill Peterson was MAAO closed for days. Perhaps an audio specialty store.
President, Robert one of the largest and The business was
Wagner was seated as longest lasting blizzards in renamed Best Buy in
First VP. state history. 1983.
• Bruce Giddings took the • Median household income
Lake County Assessor’s was $30,126. 65 Years Ago – 1956
position. • A cease fire brought an
• A new shopping mall in
end to the Persian Gulf
Edina, the first enclosed
War.
shopping mall, was
designed as a center of
community by Victor
Green.
Winter 2021 / Equal Eyes 25transitions
Best Wishes Upon Retirement
Nancy Gunderson, SAMA, Clay County
Editorial Committee Member
From Region 4…
Richard Champagne retired as an appraiser from Cass County on
September 11, 2020. Happy Retirement Richard.
From Region 5…
Redwood County Assessor, Kathy Hillmer retired July 2020
In March 1997, Kathy Hillmer began working in the Redwood County
Assessor’s office, initially hired as the deputy assessor. Six years
later, in April 2003, Kathy was appointed to serve as the county
assessor – a role she continued to serve until July 31st.
Happy Retirement Kathy.
Insert pic here of Kathy
Lincoln County Assessor, Bruce Nielsen is retiring December 31,
2020.
Happy Retirement Bruce.
From Region 9…
Washington County Residential Supervisor, Al LaBine retired on
December 4th
Happy Retirement Al.
26 Winter 2021 / Equal Eyestransitions
Best Wishes Upon Retirement
Nancy Gunderson, SAMA, Clay County
Editorial Committee Member
Patrick Todd, City of Minneapolis
I'M RETIRING!
From eating the right food to the perfect
exercise routine, find the best path to a
healthier and happier you.
After 30 years with the city
of Minneapolis, I'm retiring in
January. I'm looking forward
to what's next, and I'll miss all
my friends and colleagues in
MAAO! ~Patrick
Stay in touch: patricktoddmn@gmail.com
Happy Retirement Patrick.
Winter 2021 / Equal Eyes 27TAX COURT
lowe’s Maple Grove
vs.
hennepin county Jake Pidde, SAMA, Stearns County
Editorial Committee Member
STATE OF MINNESOTA TAX COURT
COUNTY OF HENNEPIN REGULAR DIVISION
Lowe’s Home Centers, LLC, ORDER
(Maple Grove),
Petitioner, File Nos: 27-CV-16-4307
27-CV-17-4539
vs.
Filed: November 13, 2020
County of Hennepin,
Respondent.
______________________________________________________________________________
This matter came before the Honorable Wendy S. Tien, Judge of the Minnesota Tax
Court, for hearing on petitioner’s motion to allow limited additional direct testimony of its expert
witness, Gary Battuello, at trial.
Thomas R. Wilhelmy, Christopher A. Stafford, and Gauri S. Samant, Fredrickson &
Byron, P.A., represent petitioner Lowe’s Home Centers, LLC (Maple Grove).
Shannon M. Harmon, Assistant County Attorney, represents respondent Hennepin
County.
Based upon all the files, records, and proceedings, the Court now makes the following:
ORDER
1. Petitioner’s motion is denied. At trial, Lowe’s may seek leave to present Mr.
Battuello’s testimony in rebuttal, to the extent Mr. Mitchell testifies concerning such
matters, either during cross-examination by Lowe’s, or on redirect examination by the
28 / Equal Eyes
Winter 2021 County.TAX COURT, continued
2. Within 20 days of the date of this Order, the parties shall contact the court for a
pretrial conference to discuss trial date certain scheduling.
IT IS SO ORDERED.
BY THE COURT:
Wendy S. Tien, Judge
MINNESOTA TAX COURT
DATED: November 13, 2020
MEMORANDUM
I. BACKGROUND
On March 31, 2016 and April 5, 2017, Lowe’s Home Centers, LLC (“Lowes”), filed
property tax petitions in this Court with respect to property located at 11201 Fountains Drive
North, in Maple Grove, for the 2016 and 2017 tax payable years. 1 This court entered scheduling
orders in both cases. 2 Both scheduling orders provide the written report of any expert retained in
this case who is expected to testify at trial shall serve as the authoring expert’s direct testimony. 3
Following the parties’ stipulated motion to consolidate these cases, this court ordered the
cases consolidated and included an amended scheduling order, adopting the scheduling order in
1
Pet. No. 27-CV-16-4307 (filed Mar. 31, 2016) (the “Pay-2016 Case”); Pet. No. 27-CV-
17-4539 (filed Apr. 5, 2017) (the “Pay-2017 Case”).
2
Sched. Order, Pay-2016 Case (filed Feb. 6, 2017); Sched. Order, Pay-2017 Case (filed
Apr. 9, 2018). Other than the dates, these scheduling orders are substantively identical and will
be referenced as one Scheduling Order.
3
Sched. Order ¶ 7.
2
Winter 2021 / Equal Eyes 29TAX COURT, continued
the Pay-2017 Case with slight modifications. 4 The consolidation order requires the parties to
serve (but not file) review appraisals not later than March 4, 2019 5 and establishes a new trial
ready date, 6 which has been continued.
The parties exchanged expert reports and subsequently filed pretrial submissions in
accordance with the consolidation order. 7 These included: (1) two primary appraisals of the
subject property by Lowes (one for each tax year), each by Michael MaRous; (2) two primary
appraisals of the subject property by the County (one for each tax year), each by Timothy
Mitchell; (3) two review appraisals by Lowes’ review appraiser of the County’s primary
appraisals (for the respective tax years), each by Gary Battuello; and (4) a review appraisal by
the County’s review appraiser of Lowe’s primary Pay-2017 appraisal, by Mark Kenney.
On March 4, 2019, Lowes moved for leave to conduct additional direct oral testimony of
its review appraiser at trial. 8 Lowes contends that Mr. Battuello’s written review appraisal “will
not and cannot review and respond to all of” the appraisal testimony of Mr. Mitchell. 9
Specifically, Lowes represents that Mr. Battuello should be able to address Mr. Mitchell’s
written appraisal in an expanded fashion as it relates to the use of sales of leased-fee properties
as comparables in the sales comparison approach; 10 deed restrictions as they relate to the value
4
Order Granting Parties’ Stip. To Consol. & To Amend Sched. Order (filed July 3, 2018)
(the “Consolidation Order”).
5
Consol. Order ¶ 4.
6
Consol. Order ¶ 6.
7
The parties filed pretrial submissions between March 22 and April 1, 2019.
8
Not. Mot. & Mot. Leave Lim. Dir. Test. Of Gary Battuello (filed Mar. 4, 2019).
9
Pet’r’s Mem. Supp. Mot. Leave Lim. Dir. Test. Of Gary Battuello 2 (filed Mar. 4,
2019).
10
Pet’r’s Mem. 3-4; see Aff. Jennifer R. Pusch (Mar. 4, 2019) ¶¶ 4-5, Ex. A, at 6, Ex. B,
at 6.
3
30 Winter 2021 / Equal EyesTAX COURT, continued
of big box properties; 11 and “the nuances of the so-called ‘dark store theory.’ ” 12 Lowes
contends this additional direct testimony by its review appraiser is warranted because Mr.
Mitchell, in his principal appraisal for the County, “appends to his report only the IAAO paper
titled ‘Commercial Big-Box Retail: A Guide to Market-Based Valuation’ ” and only cites to the
paper. 13 Lowes expresses concern that, if the County does not cross-examine Mr. Battuello, or
undertakes only a limited cross-examination, Mr. Battuello “will never have an opportunity to
fully respond to Mr. Mitchell’s written appraisal.” 14 (Emphasis added.)
The County responds that Lowes may seek to offer Mr. Battuello’s rebuttal testimony in
response to Mr. Mitchell’s oral testimony at trial (whether in response to cross-examination or
redirect), but not to explain matters already addressed in his written testimony. 15 A telephonic
hearing on this motion was held on August 27, 2020.
II. GOVERNING LAW
Minnesota Statutes, section 271.06, subdivision 7 (2018), provides that, in general, the
Minnesota Rules of Civil Procedure and the Minnesota Rules of Evidence (collectively, the
“Rules”) govern the procedures in the tax court, where practicable.
With respect to discovery, Rule 26.05 provides:
A party is under a duty seasonably to amend a prior response to an
interrogatory, request for production, or request for admission if the party learns
that the response is in some material respect incomplete or incorrect and if the
additional or corrective information has not otherwise been made known to the
other parties during the discovery process or in writing.
11
Pet’r’s Mem. 4; see Pusch Aff. ¶¶ 7-8, Exs. D & E.
12
Pet’r’s Mem. 4.
13
Pet’r’s Mem. 3-4.
14
Pet’r’s Mem. 2.
15
Resp’t’s Resp. to Pet’r’s Mot. Add’l Dir. Test. Of Review Appraiser Gary Battuello
2-3 (filed Apr. 29, 2019).
4
Winter 2021 / Equal Eyes 31TAX COURT, continued
Minn. R. Civ. P. 26.05. This responsibility extends to any report of the expert. Id.; Minn. R.
Civ. P. 26.01(b)(5).
Regarding the presentation of evidence at trial, Rule 611(a) authorizes the court to control
its mode and order:
The court shall exercise reasonable control over the mode and order of
interrogating witnesses and presenting evidence so as to (1) make the
interrogation and presentation effective for the ascertainment of the truth, (2)
avoid needless consumption of time, and (3) protect witnesses from harassment or
undue embarrassment.
Minn. R. Evid. 611(a).
Consistent with Rule 611(a), this court regularly employs scheduling orders that require
the direct testimony of expert witnesses to be reduced to writing, absent leave of court. Minn. R.
Civ. P. 16.03(d) (authorizing the court to consider and take appropriate action with respect to
“limitations or restrictions on the use of testimony under Rule 702 of the Minnesota Rules of
Evidence”); Minn. Rule Civ. P. 16.02(f) (authorizing the court to enter a scheduling order for
trial); Minn. Rule Civ. P. 26.01(b)(2); see, e.g., 1300 Nicollet, L.L.C. v. Cty. of Hennepin, No.
27-CV-17-06284 et al., 2019 WL 5495872, at *2 (Minn. T.C. Oct. 16, 2019); N. Nat. Gas Co. v.
Comm’r of Revenue, Nos. 8864-R & 8976-R, 2019 WL 2479445, at *8 n.29 (Minn. T.C. June 4,
2019); Signature Flight Support Corp. v. Cty. of Hennepin, Nos. 27-CV-13-08346 & 27-CV-14-
06368, 2017 WL 11104166, at *1 (Minn. T.C. Feb. 16, 2017) (all describing this court’s use of
scheduling order requiring direct testimony of experts to be limited to written expert report).
Appraisers in Minnesota are required to act according to the standards of professional
appraisal practice. 82B.195, subd. 1 (2018). Such standards are set forth in USPAP, Minn. Stat.
§§ 82B.021, subd. 26 (2018), which “reflects the current standards of the appraisal profession.”
Mandel v. Comm’r of Revenue, No. 8787-R, 2016 WL 903301, at *5 (Minn. T.C. Mar. 8, 2016).
5
32 Winter 2021 / Equal EyesTAX COURT, continued
The professional standards applicable to review appraisals require such appraisal reports to state,
among other things: (1) the scope of work used to develop the appraisal review; (2) the
reviewer’s opinions and conclusions about the work under review, including the reasons for any
disagreement; and (3) when the scope of work includes the reviewer’s development of an
opinion of value or review opinion related to the work under review, at a minimum, summarize
any additional information relied on and the reasoning for the reviewer’s opinion of value or
review opinion related to the work under review. The Appraisal Foundation, Uniform Standards
of Professional Appraisal Practice (“USPAP”) Standards Rule 4-2(g), (h), (i)(iii) (2018-19 ed.).
III. ANALYSIS
Lowes seeks leave for additional oral direct testimony of its review appraiser at trial to
expand on matters not contained in Mr. Battuello’s written review appraisal. 16 The motion is
denied.
Lowes contends Mr. Battuello will not be able to respond adequately to the written
appraisals of Mr. Mitchell (i.e., Mr. Mitchell’s direct testimony), particularly in the event the
County does not cross-examine Mr. Battuello at trial. 17 The USPAP standards governing review
appraisals, however, require such appraisals to disclose the scope of their work to intended users
by providing “[s]ufficient information” by “disclosure of research and analyses performed…”
USPAP Standards Rule 4.2(g), cmt. Moreover, “[t]he report must provide sufficient information
to enable the client and intended users to understand the rationale for the reviewer’s opinions and
conclusions.” USPAP Standards Rule 4.2(h), cmt. The Scheduling Order incorporates these
requirements, and provides that expert reports must include “(1) a complete statement of all
opinions the witness will express and the basis and reasons for them; [and] (2) the facts or data
16
Pet’r’s Mem. 2-3.
17
Pet’r’s Mem. 2.
6
Winter 2021 / Equal Eyes 33TAX COURT, continued
considered by the witness in forming the opinions . . . .” 18 Minn. R. Civ. P. 26.01(b)(2).
Accordingly, Mr. Battuello’s written reports should have contained all the bases and reasons for
his opinion concerning the use of sales of leased-fee properties and the effect of deed restrictions
on value, as well as the sources on which he relied. Lowes may not supplement Mr. Battuello’s
written reports with additional direct testimony at trial to overcome deficiencies in his written
review appraisals so the court can “understand the rationale for [his] opinions and conclusions.”
USPAP Standards Rule 4.2(h), cmt.
Furthermore, Rule 26.05 requires parties seasonably to amend reports of expert witnesses
“if the party learns that the response is in some material respect incomplete or incorrect and if the
additional or corrective information has not otherwise been made known to the other parties
during the discovery process or in writing.” Minn. R. Civ. P. 26.05. To the extent Lowes seeks
an opportunity to elicit more detailed direct testimony from Mr. Battuello regarding the premises
of his review appraisals, on account of the review appraisals being incomplete or incorrect,
Lowes was obliged to amend the review appraisals when the need for Mr. Battuello to
supplement his appraisals became apparent, and not to delay such amendments until the time of
trial. See, e.g., Macy’s Retail Holding, Inc. v. Cty. of Hennepin, No. 27-CV-13-6683, 27-CV-14-
6579, 2017 WL 2656305, at *4 (Minn. T.C. June 19, 2017) (noting that “[n]othing in rule
26.05 … limits the duty to … some prescribed period”). This obligation is not satisfied by
requesting leave for additional direct testimony at trial, as the purpose of discovery is to avoid
unfair surprise. See Gale v. Cty. of Hennepin, 609 N.W.2d 887, 891 (Minn. 2000); Thorson v.
Zollinger Dental, P.A., 728 N.W.2d 261, 266 (Minn. App. 2007).
18
Sched. Order. ¶ 7.
7
34 Winter 2021 / Equal EyesTAX COURT, continued
To the extent Lowes anticipates the need to respond to Mr. Mitchell’s trial testimony
regarding the use of sales of leased-fee properties and the effect of deed restrictions on value,
however, the situation is different. At the time of trial, if applicable, Lowes may seek leave to
present the rebuttal testimony of Mr. Battuello pertaining to matters elicited on its
cross-examination of Mr. Mitchell, or during the County’s redirect examination of Mr. Mitchell.
W.S.T.
8
Winter 2021 / Equal Eyes 35Vanguard Appraisals, Inc. was formed in 1968 as a Mass Appraisal Company. CAMAvision©, our software product, is flexible, efficient, and accurate to be the system of choice by assessors. It is installed in 25 Minnesota jurisdictions and over 325 jurisdictions across the Midwest. 36 Winter 2021 / Equal Eyes
Official Publication of the Minnesota Association of Assessing Officers
mnmaao.org
Winter 2021 / Equal Eyes 37You can also read
