ABERDEEN - A Brown County official says the county and diversified manufacturer 3M Corp. are negotiating a settlement about the value of the business' Aberdeen property.

Director of Equalization Mary Worlie assessed the land at $14.76 million, but the company requested an assessed value of $9.2 million.

After the Consolidated Board of Equalization upheld Worlie's figure, 3M challenged to the South Dakota Office of Hearing Examiners and had the amount reduced to $7.4 million.

Now, Brown County is appealing the hearing examiner's decision in state court.

County records show the land was assessed at $8.8 million in 2006, $10.1 million in 2007 and $14.6 million in 2008. Its value increased as improvements were made.