4. Discussion on Assessor proposals
Staff Report
Date of Meeting: April 4, 2018
To: City Council
From: Neil Soltis, Administrator
Re: Assessor Services
Background: In 2015 the City entered into an agreement with Chase Peloquin to provide assessment
services at an annual fee of $20,615 plus $10 for each residential building permit application submitted
to the assessor for review. In a letter dated 2/12/2018, Peloquin described substantial changes to state
and county procedures that involve increased workload on his part. He requested an update to his
annual fee to $24,970, a 21% increase. At its February 20 meeting the Council voted to seek proposals
for assessment services through an RFP process.
A number of assessors were contacted to provide proposals for assessment services. Additionally the
City joined the cities of Hugo and Lake Elmo in a RFP for assessment services.
The only response received directly was Patrick Poshek (Pauszek Inc.). Washington County also provided
a cost estimate for services. The only response to the joint rfp was submitted by John Keefe.
Copies of the proposals follow this report and a comparison of the costs is provided below:
Base Additional / New
Construction
Peloquin $24,970 $10.00
Poshek $20,400 n/a
Keefe $24,000 Varies per
schedule
submitted
Washington County $28,319 $31.19
Issue: Which proposal should be approved for Assessment services.
Fiscal Impact: For 2018 $23,000 has been budgeted for Assessment Services.
Options: Since the 2018 assessment cycle begins in May a decision needs to be made on approving a
proposal so not accepting a proposal is not an option.
Recommendation: Accept the proposal from Patrick Poshek (Pauszek Inc.).
Chase B. Peloquin | Scandia City Assessor
29067 Machmeier Ct Lindstrom, MN 55045
651-538-6383 | ScandiaAssessor@outlook.com
Monday, February 12, 2018
Scandia City Council
Neil Soltis, City Administrator
14727 209th St. N.
Scandia, MN 55073
Dear Council Members and Administrator Soltis,
During our initial discussion of compensation for Assessing Services, and subsequent
agreement, it was the goal of both the City Council and myself to maintain a fixed Annual
Fee for a period of five assessment years. Thus far we have able to sustain this rate for the
past three assessment years.
Under direction from the Minnesota Department of Revenue, the Washington County
Assessor’s Office has made substantial changes to the procedures relating to the processing
of building permits. Also, limitations to access the County system during crucial assessment
phases has resulted in the compression of an already tight work schedule.
Due to the increased labor involved in meeting these mandatory requirements I am
proposing to update the Annual Fee to $24,970. This updated Annual Fee will be effective
for the 2019 Assessment year and, for the initial year, the increase from the current Annual
Fee will not be due until April, 2019. At this time, I believe this rate can be maintained for
another three assessment years.
I understand the constraints of the local government budgeting process and appreciate the
careful consideration the Council gives to each dollar spent. However, I simply cannot
absorb the workload needed to satisfy these updated conditions.
Sincerely,
Chase Peloquin, SAMA
Scandia City Assessor
1
Scandia City Council
City Administrator Neil Soltis
14727 209th Street North
Scandia, MN 55073
ASSESSING SERVICES PROPOSAL
FOR
CITY OF SCANDIA, MINNESOTA
BY
JOHN E. KEEFE
SENOIR ACCREDITED MINNESOTA ASSESSOR (SAMA)
CERTIFIED GENERAL REAL PROPERTY APPRAISER
13380 322nd Street
Lindstrom, Minnesota 55045
jkeefe55@gmail.com
612-242-9295
March 28, 2018
2
C. March 28, 2018
Scandia City Council
14727 209th Street North
Scandia, MN 55073
Re: Scandia City Assessor Position
Dear Council Members and City Administrator Soltis;
I am applying for the Scandia City Assessor position. I’m hoping that you will consider my proposal
to provide Assessing services for that position, because I’ve had considerable experience in
appraisal, assessment and administration that has prepared me for that role.
I’ve been a County Assessor for twenty-five years and am familiar with all the responsibilities that
the job entails. I was also the Ramsey City Assessor for three years and am familiar with duties,
needs and responsibilities associated with being a City Assessor. I have worked collaboratively
with the Department of Revenue, cities and counties throughout my career, and understand how
important working together benefits all. I’ve also worked closely with other state organizations,
vendors, etc., and am cognizant of the complex and interwoven nature of local government.
I’ve worked as a Department Head and Supervisor throughout my career and understand that
successful leadership requires trust in the working relationship, and competence in organization
and planning. I’ve worked closely with Local Assessors and fully understand the relationship
between Local and County governments.
My particular strength is in appraisal. I think I offer an advanced understanding of appraisal
concepts and techniques that are useful in mass appraisal. I’ve built my career implementing and
perfecting several techniques that work efficiently and effectively.
I also possess a Certified General Real Property Appraiser License. My thirty plus years of
appraisal experience has proved invaluable in dealing with a wide variety of appraisal and related
public policy issues. I’ve often provided input to help other professionals and policy makers to
make informed decisions.
Working with the public has always required a certain delicacy to obtain trust. The job has and
will always require Assessors to provide good service to our taxpayers in a timely manner, to
treat them fairly and equally.
Respectfully Submitted,
John E. Keefe
SAMA
Certified General Real Property Appraiser
3
TABLE OF CONTENTS
ITEM Page
Title Page (Item A) 1
Letter of Introduction (Item C) 2
Table of Contents (Item B) 3
Description of Services (Item D) 4
Approach to Assessing Services (Item E) 5
Background and Capacity (Item F) 5
Proposed Assessor (Item G) 5 & 8 - 9
References (Item H) 5 & 10
Scope of Work 4 & 5
Pricing / Basis for Compensation 6
Payment & Key Date Schedule 7
Assessor Qualifications (Item G) 8 – 9
References (Item H) 10
4
D. DESCRIPTION OF SERVICES
The following services will be provided under this proposal:
Annual Valuation and Classification of real property parcels as provided by the City of Scandia in
accordance with State Law and County guidelines.
Annual physical inspection and verification of salient data characteristics of at least one fifth (20%)
of all real property parcels located within the City. Documentation made in accordance with
Washington County and State of Minnesota guidelines.
I will provide a post card notification to affected residential property owners prior to the quintile
inspection.
Annual inspection and classification of new construction in the City from list provided by the City
Building Official.
Attend the Annual Local Board of Appeal and Equalization meeting.
Coordinate with Washington County to process parcel splits, combinations and the
administration of new plats.
Process, verify and analyze City Certificates of Real Estate Value (CRV’s) as provided by County
and State. Compile and submit said sales information in accordance with State and County
guidelines.
Respond to all taxpayer calls, correspondence and emails in a timely and professional manner. A
dedicated phone line and email address will be provided and monitored.
Provide information to citizens, contractors, city and other government officials as requested
pertaining to matters of appraisal, assessment policies and procedures. To serve as an expert
resource to citizens and City staff regarding matters pertaining to real property appraisal,
assessment and classification.
PARCEL COUNTS BY CLASSIFICATION
Agriculture 75 Parcels
Apartment 1 Parcel
*Manufactured Homes & PP 8 Parcels
Vacant 1241 Parcels
Commercial/Industrial 29 Parcels
Residential & Seasonal Residential 1531 Parcels
Exempt 17 Parcels
Total Proposed 2,902 Parcels
*Mobile Homes, State Assessed and Other Personal Property are assessed by Washington
County, and while included in the total parcel count they are not served as part of this proposal.
5
E. Approach to Assessing Services
i. I worked as the Ramsey City Assessor for three years and am familiar with duties, needs
and responsibilities associated with being a City Assessor. I’ve worked closely with Local
Assessors as County Assessor in Pine and Becker Counties, and I fully understand the
working relationship between Local and County governments. The essential duties of the
local Assessor are detailed statute.
ii. Costs are covered in the pricing proposal below.
iii. & iv. Communications with the City Administrator, Mayor and Councils are performed
as needed. I would be available to answer questions and provide expertise on the City
Assessment whenever needed. There would also be a formal presentation made to the
Mayor and Council prior to Valuation Notice mailing (if desired) to discuss the particulars
of the upcoming Assessment. This is done to prepare for the Local Board of Appeal and
Equalization.
v. Licensed Assessors are required to meet continuing education requirements in order
to maintain the required level of licensure. I’m a Senior Accredited Minnesota Assessor
(SAMA) and would be responsible for maintaining that license. If I were to employ others
to assist in the assessment, I would be responsible for their training costs and credentials.
F. Background and Capacity.
i., ii. & iii. I’ve been an Assessor since 1989 and an appraiser for over 30 years. I’ve been
employed as a County Assessor for the last twenty-five years. My office would be from
my home at 13380 322nd Street, Lindstrom, MN 55045. My staff would consist of my wife,
son and myself.
G. Proposed Assessor.
The Assessor would be John E. Keefe SAMA 1448. Please refer to “Real Estate Appraisal
Qualifications of John E. Keefe, SAMA” (pages 8-9) for description of; i. Licenses, ii.
Education, iii. Professional Associations, iv. Experience and knowledge, v. Exper tise and
training.
H. A list of references is provided on page 10.
I. I would provide proof of insurance to the level required by municipality prior to contract.
J. Clients/ Conflict of Interests I have no contracts or service agreements that would conflict with
this proposal. If contracted as the Scandia City Assessor, I would not accept any other appraisal
assignments or provide other appraisal services within the boundaries of the City of Scandia.
Scope of Work
I have read the scope of work. I understand the duties and responsibilities as outlined and agree
to perform said work in accordance with those specifications.
6
PRICING
This proposal is based on the parcel count and classification information on the previous page.
Changes for the January 2nd 2018 Assessment will be billed in accordance with the Parcel
Additions section of this proposal.
ANNUAL ASSESSMENT COST
The proposed annual cost for Assessment Services will be:
Nine Dollars and Twenty Cents Per Parcel
$9.20
NEW CONSTRUCTION AND BUILDING PERMITS
The annual cost for Building Permits will be based on the following schedule:
TYPE Rate per Permit
Apartment $30.00
Commercial/Industrial/Agri-Business $50.00
Exempt $50.00
Single Family Homes $20.00
Single Family Attached (per unit) $10.00
Other Permits $2.00
(Windows, Roofing, Siding, Remodels, Decks, Porches, Additions, Accessory
Buildings, Basement Finish, Foundation or Structural Alterations).
NOTE: The City will provide copies of all building permits, building plans, and building permit
reports including PID’s electronically, via email, at a minimum of a monthly basis.
PARCEL ADDITIONS
The annual cost for newly created parcels will be based on the following schedule:
CLASSIFICATION Annual Rate Increase per Parcel
Agricultural $12.00
Apartment $20.00
Commercial/Industrial $30.00
Residential/Seasonal Residential $12.00
Exempt $5.00
7
PAYMENT AND KEY DATE SCHEDULE
While payment and key date schedules are flexible to meet the requirements of the City, the
following schedule is proposed for the January 2nd, 2019 Assessment.
Start Date
Services will commence on May 1st, 2018.
Monthly Payment Schedule
Beginning May 1st, 2018 monthly payments in the amount of $2,000 will commence and be due
on the first day of every month.
May 1, 2018 $2,000.00
June 1, 2018 $2,000.00
July 1, 2018 $2,000.00
August 1, 2018 $2,000.00
September 1, 2018 $2,000.00
October 1, 2018 $2,000.00
November 1, 2018 $2,000.00
December 1, 2018 $2,000.00
January 1, 2018 $2,000.00
February 1, 2018 $2,000.00
March 1, 2018 $2,000.00
April 1, 2018 $2,000.00
Monthly Payment Total $24,000.00
Final Payment
Within five business days of the adjournment of the Scandia Local Board of Appeal and
Equalization meeting the balance of the Annual Assessment Cost, including all new construction
and parcel addition charges, will be due. The final invoice will be provided to the City on or
before February 10th of each year.
End Date
The annual assessment will be considered complete upon the adjournment of the Scandia Local
Board of Appeal and Equalization meeting.
8
REAL ESTATE APPRAISAL QUALIFICATIONS
OF
JOHN E. KEEFE, S.A.M.A.,
CERTIFIFIED GENERAL REAL PROPERTY APPRAISER
EMPLOYMENT
I have been employed as the County Assessor for Chisago County since April of 2002. As Pine County
Assessor from September of 1997 to April of 2002. As Becker County Assessor from July 1992 to
September of 1997. As the City Assessor of the City of Ramsey from May 1989 to July of 1992. I was
recognized for outstanding work for the City of Ramsey by a City Council resolution on May 12, 1992.
I was a fee appraiser for Keefe & Associates Real Estate Appraisers in Wayzata, MN from February 1986
to May 1989.
EXPERIENCE
I’ve appraised single family residences, condominiums, townhouses, apartment, commercial, industrial,
subdivisions, and State Parks. I have appraisal experience as an expert witness in Minnesota Tax Court
and Property Condemnations proceedings. I was an Instructor for the Property Valuation Short Course
conducted by the University of Minnesota from 1993 to 2000.
I authored the following published articles:
“The Land Value Curve.“ published in: Equal Eyes, Spring 1996, pp. 10-14. and Assessment Journal,
January/February 1997, pp. 31-35.
“Waterfront Valuation Using the Land Value Curve” published in Equal Eyes, Winter 2001 pp. 10-
15.
“Sales Ratio Studies, Equalization Versus Statistics” published in: Equal Eyes, Summer 2001, pp. 10-
12. I received the “Peter M. Koole Top Pen Award” for that article in October 2002.
“Size Made Simple,” Equal Eyes, Spring 2008, pp. 27-29.
“Where is the Neighborhood,” Equal Eyes, Summer 2008, pp 27-30
“Lakeshore Multiple Regression Analysis Land Model” Equal Eyes, Fall 2008, pp 27-31
I implemented two CAMA systems during my career; CAMA USA for Becker County from 1993 to
1994, and Vision for Chisago County from 2016 to 2018. I have served on the Minnesota Counties
Computer Cooperative (MCCC) Computer Assisted Mass Appraisal Committee from 1993 to 2012.
I’ve also served on the Tax Advisory Committee for that organization from 1994 to 1997.
9
DESIGNATIONS
I am a Senior Accredited Minnesota Assessor (S.A.M.A. #1448), which is the highest Assessment level of
licensure from the Minnesota State Board of Assessors. I earned a Certified General Real Property
Appraiser License #4002250 in 1991, which is the highest level of real estate appraiser licensure issued by
the Minnesota Department of Commerce.
PROFESSIONAL AFFILIATIONS
I’m a member of the International Association of Assessing Officers (IAAO) since1990. I have also been a
member of the Minnesota Association of Assessing Officers (MAAO) since 1990. I have served as MAAO
Region VII Secretary in 1993, Treasurer/Vice President in 1994, President in 1995. I served as the Region
VII representative on the MAAO Legislative Committee in 1996 and 1997. I served as MAAO Region III
Secretary in 1997, Treasurer/Vice President in 1998, president in 1999. I was the Region III representative
on the MAAO Executive Board from 2000 to 2004. I have been a member of the MAAO Sales Ratio
Committee since 1999. I was the MAAO State Association Vice President in 2012 and President in 2013.
I implemented two CAMA systems during my career; CAMA USA for Becker County from 1993 to
1994, and Vision for Chisago County from 2016 to 2018. I have served on the Minnesota Counties
Computer Cooperative (MCCC) Computer Assisted Mass Appraisal Committee from 1993 to 2012.
I’ve also served on the Tax Advisory Committee for that organization from 1994 to 1997.
PROFESSIONAL EDUCATION
I have completed courses and/or passed examinations for Real Estate Appraisal Principles 8-1, Residential
Valuation 8-2, Capitalization Theories & Techniques Part A, Capitalization Theories & Techniques Part B,
Standards of Professional Practice Part A and Part B, Advanced Sales Comparison and Cost Approaches
530, Highest & Best Use and Market Analysis 520, and USPAP 410, All Biannual National USPAP Updates
conducted by the Appraisal Institute. I have completed courses and/or passed examinations for Mass
Appraisal Techniques, Assessment Laws, History and Procedures (Course A), Basic Income Valuation,
Trends in Lakeshore Properties, Tax Court Preparation, Marshall and Swift, Conservation Easements,
Small Town Commercial, Economic Farm Trends, Hotel and Motel Valuation, GIS, Green Acres, and Sales
Ratio Course, Defining & Evaluating Upper Bracket Homes, All Ethics and PACE courses conducted by
the MAAO and the State Board of Assessors. I have completed courses and/or passed examinations for
Mass Appraisal, Case Studies 302, and Assessment Administration conducted by the International
Association of Assessing Officers (IAAO). I passed the Demonstration Narrative Appraisal requirement
for Assessor Accreditation from the Minnesota Board of Assessors in 1994. I have completed courses
and/or passed examinations for Appraisal of Fast food Facilities, Appraisal of Self Storage Facilities,
Appraisal of Ground Leases, Sales Verification: There is No Such Thing as a "Bad" Sale, Appraising
Manufactured Homes, Even Odder - More Oddball Appraisals, 2015-16 USPAP conducted by McKissock.
EDUCATION
In May 1979 I graduated from Hamline University in St. Paul, MN with a Bachelor of Arts Degree majoring
in political science.
In May 1974 I received my High School Diploma at Hutchinson Senior. High School in Hutchinson, MN.
10
PROFESSIONAL REFERENCES
The following individuals are available to the City as professional and personal references.
Michael Williams
Stearns County Administrator
705 Courthouse Square Room 121
St. Cloud, MN 56303-4701
Telephone: 320-656-3601
michaelwilliams@co.stearns.mn.us
I worked for Mr. Williams as a County Assessor in Becker County for four years before
I accepted the Pine County Assessor position.
Stephen Baker
Ramsey County Assessor (retired)
1100 S. Trappers Crossing
Lino Lakes, MN 55038
651-373-5975
Stephen.baker@co.ramsey.mn.us
Mr. Baker and I worked together while serving in various capacities for the MAAO State
Assessor’s organization for many years.
Chase Peloquin
Chisago County Commercial Appraiser and Scandia City Assessor
29067 Machmeier Court
Lindstrom, MN 55045
651-538-6383
ScandiaAssessor@outlook.com
I work with Mr. Peloquin in Chisago County.
Dan Raboin
City Assessor
27697 Woodland Drive
Chisago City, MN 55013
651-213-6705
I worked with Mr. Raboin as his supervisor in Chisago County prior to his leaving to work
as a City Assessor.
Robert Voss
Director East Central Regional Development Corporation (ECRDC)
100 Park Street South
Mora, MN 55051
320-679-4065
ecrdc@ecrdc.org
I worked with Mr. Voss when he was the Pine City Administrator and I was the Pine
County Assessor.
AGREEMENT FOR ASSESSMENT SERVICES
THIS AGREEMENT, made and entered into this ____ day of _________, 2018 by and between
the City of , a Minnesota municipal corporation, herein referred to as the “City”, and Washington
County, a body politic and corporate, herein referred to as “Washington County” pursuant to the
authority contained in Minnesota Statutes 471.59, which authorizes the joint and cooperative exercise of
powers common to contracting parties and Minnesota Statute 273.072 Subd. 1, which provides that a
county and city or town may, by agreement entered into under 471.59 provide for the assessment of
property in the municipality or town by the county assessor.
WITNESS:
WHEREAS, the City desires to retain Washington County and the Washington County Assessor
to perform assessment services for the City; and
WHEREAS, Washington County desires to perform assessment services required by the City;
and
WHEREAS, the City and Washington County deem it mutually advantageous to set forth the
terms and conditions of their relationship in writing;
NOW, THEREFORE, the parties hereto agree that the following shall constitute joint agreement
for assessment services:
SECTION ONE-PARTIES
The City hereby contracts with Washington County to perform, and Washington County hereby
agrees to perform, the assessment services hereinafter described.
SECTION TWO-SERVICES
Washington County Assessor shall perform all assessment services required by State statute and
the City. Such services shall include, but are not limited to the following:
a. Appraisal of all real and personal property located within the City.
b. Interprets regulations, rules and legislative changes to the City Council, Realtors,
bankers, citizens and civic groups as necessary or upon request.
c. Answers questions/concerns regarding property values and classifications.
d. Draws and calculates “splits” of real estate sales reflective of joint ownership of land
parcels.
e. Maintains a listing of the assessment of each and every parcel of property within the City.
f. Each parcel of property within the City shall be reviewed at least once every five years.
It is the intention of the parties that the Washington County Assessor shall make every
effort to view and revalue approximately one-fifth of the parcels during each year that
this Agreement remains in force.
g. Holds and staffs an annual Board of Appeal or Open Book Meeting. The format of this
appeals meeting will be at the discretion of the City and guided by Minn. Stat. § 274.01,
subd. 1.
h. Interprets and applies regulations, rules and legislative changes to other appraisers, real
estate professionals, citizens and civic groups, other governmental bodies and personnel
as necessary and upon request.
i. Answers property owner questions/concerns regarding appraisal practices, property
values and classifications. Draws and interprets maps, charts and other descriptions to
assist property owners in understanding the process.
j. Develops land and building valuation schedules; conducts statistical analysis to support
appraisal decisions, and oversees Computer Aided Mass Appraisal system (CAMA) table
adjustments; and draws and calculates “splits” of real estate and new plats of property,
including land areas, classes and valuations. Conducts statistical surveys to support
appraisal decision e.g., current sales study using the CAMA system.
k. Coordinates research of complex appraisal issues, reviews, investigates and makes
recommendations on applications for abatement or other reduction of assessed value.
l. Coordinates collection of sales information and annual assessment activities in apartment,
commercial, industrial, residential and personal property markets.
m. Coordinates the valuation and classification of exempt properties, including interpreting
laws applying to exempt organizations and processing exemption requests.
n. Manages state tax court petitions and coordinates TIF assessment functions with the city.
Provides values to city for various projects in which there may be an assessment
agreement.
o. Investigates and handles all applications for abatement or reduction of assessed value.
p. Provides a report of assessment activities (Assessment Report) each year prior to the
appeals period.
SECTION THREE-AGREEMENT PRICE
The City shall pay a fee to the County each year for assessment services based on the parcel mix
located within each community. The assessment fee schedule is approved by the County Board each
year and establishes the fee associated with each property use. The County will utilize the same fee
schedule for all of its contract communities. The City will be billed for assessing services upon the
completion of the assessment cycle. The County will provide an invoice to the City no later than June 1
of each year payable on or around July 1.
SECTION FOUR-INDEPENDENT CONTRACTOR
It is understood and agreed between the parties that the Assessor is an independent contractor
and not an employee of the City. The Assessor shall be responsible for furnishing its own
transportation, books and any other documents or items of personal property required to perform the
services. The City shall not be required to maintain any insurance coverage needed in connection with
the performance of the Assessor’s services, including but not limited to automobile liability insurance,
workers compensation insurance and public liability insurance.
SECTION FIVE-DURATION AND TERMINATION
This Agreement shall commence on July 1, 2018 and remain in force until terminated by either
party giving the other party a six-month written notice of its intent to terminate the Agreement per
Minnesota Statute 273.072 Subd. 4.
IN WITNESS WHEREOF, the parties hereto have made and executed this Agreement the day
and year first above written.
CITY OF WASHINGTON COUNTY
By_______________________ By________________________
Mayor County Board Chair
Attest________________________ By________________________
City Clerk County Administrator
Recommended By:
__________________________
Jennifer Wagenius
Director, Property Records and Taxpayer Services
Approved as to form by:
_______________________________
George Kuprian
Assistant Washington County Attorney
SCANDIA
2018
#
parcels Rate Total
Agriculture 75 $16.88 $1,266.00
Vacant Land 1,241 $2,004.71
C&I 48 $2.41 $115.68
Ag 227 $2.41 $547.07
Res 684 $1.83 $1,251.72
Exempt 282 $0.32 $90.24
Multi-Family (Townhome/Condo/Duplex)4 $6.04 $24.16
Not included in Residential count
Residential 1,527 $23,207.11
<$500,000 1,360 $13.88 $18,876.80
> or equal to $500,000 167 $25.93 $4,330.31
Manufactured Homes 0 $9.66 $0.00
Personal Property & PILT 8 $4.81 $38.48
C&I 29 $1,645.90
<$999,999 27 $54.26 $1,465.02
> or equal to $1,000,000 2 $90.44 $180.88
Exempt Improved 17 $102.68
<$999,999 8 $6.04 $48.32
> or equal to $1,000,000 9 $6.04 $54.36
Apartments 1 $30.15
<$999,999 1 $30.15 $30.15
> or equal to $1,000,000 0 $42.21 $0.00 Cost per parcel
2018 Base Fee 2,902 $28,319.19 $9.76
New Construction (count taken out of the lower tier base fee calc)
Residential ESTIMATED
Single Family 22 $31.19 $686.18 Start 2017
Townhome/Condo 0 $12.06 $0.00 Start 2017
C&I
New 0 $138.70 $0.00 Start 2017
Apartments
New 0 $66.33 $0.00 Start 2017
Exempt
New 0 $120.58 $0.00 Start 2017
New Construction Fee 22 $686.18
2018 Billing 2,924 $29,005.37 $9.92