COMMISSIONERS MINUTES                                                                JULY 8, 2004


The Elmore County Commissioners met in special session on the above date in the Commissioner’s Room, basement of the Elmore County Courthouse, 150 South 4th East, Mountain Home, Idaho. The purpose of the meeting was for the Commissioner’s to meet as a Board of Equalization for appeals received on property assessments.

Present at the meeting were Chairperson Mary Egusquiza-Stanek and Commissioners Larry Rose and Calvin Ireland. Also present at the meeting were Clerk Gail Best, Assessor Jim Haydon, Chief Deputy Assessor Joe Gridley, and Residential Property Appraisers Donna Alger and Jody Soboslai.

Chairperson Egusquiza-Stanek recessed the Board of Commissioners to meet as a Board of Equalization.

The first appeal brought was from Warren H. & Ramona G. Bauer for Lots 4 & 5, Block 1, Beverly Hills Subdivision. Mr. and Mrs. Bauer were not present at the appeal hearing. Donna Alger explained to the Board that Mr. & Mrs. Bauer had split their two lots into separate parcels and when they did, the Assessor’s office noticed that an error had been made on the land in past years. They should have been assessing their lots as two buildable parcels, but had been assessing the two separate lots as one lot, each viable for building. The Assessor’s office corrected the error resulting in a big increase on the vacant lot and a smaller increase on the improved lot. The land is now being assessed uniformly with all other buildable lots in the rural subdivisions. Mr. and Mrs. Bauer are appealing the assessment on the basis that for 2004 a 52% increase was assessed to them when for the past five years a 2% increase was assessed. Ms. Alger explained that the land was under-assessed for about five years and added that the increase in total assessed value was only $82.00 more than the Bauers had paid for the property. Motion by Ireland, second by Rose, to uphold the Assessor’s assessment on the property owned by Mr. & Mrs. Bauer described as Lots 4 & 5, Block 1, Beverly Hills Subdivision, Parcel Number RP 00196001005A A & RP 00196001004B A.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered.

The second appeal was brought by Jeff & Jan Christison for Lot 3 - West of Feather River and East of Road less Tax 40 and Part of Tax 41, Section 10, Township 3 North, Range 10 East. The Christisons reside at 4450 Rossler Road, Placerville, California 95667 and were not present in person but had sent a letter to the Clerk. Jody Soboslai read the letter into the record:

July 5, 2004

Elmore County Board of Commissioners,

Attn: Gail Best:


We are unable to travel to Mt. Home from California at this time for our requested appearance for the appeal of the appraisals on the three items,

The first item #34, rural residence bldg. is appraised at $51,799.00. The building is in very poor condition as it is about fifty years old. We will eventually have to replace it. We feel its worth $10,000.00 at the most.

The second and third items, #46 an #47 concern a mobile home we purchased from John McCoy of Mountain Home for $2,500.00. We have not made any repairs to it.

We greatly appreciate your taking the time to present this letter to the Board of Commissioners.

Respectfully,

/S/ Jeff and Jan Christison

Ms. Soboslai stated she had been dealing with Melva Potthast, an employee of Mr. Christison who had been handling the appeal on his behalf. Ms. Soboslai stated she and Ms. Boothe of the Assessor’s office had gone to Featherville to do a review of the property, and after a complete review, they were able to make a slight adjustment for wear and tear. Ms. Soboslai stated that with the adjustment she felt they have treated Mr. Christison fair and equitably and gave the Board comparables with photographs of similar properties in that area. The Board reviewed the materials the Assessor’s office provided. Motion by Rose, second by Ireland, to uphold the assessment placed on the property by the Assessor’s office, Parcel Number RP 03N10E1043410 A.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered.

The third appeal was brought by Don W. Hemperley for Lot 3, Block 5, Terrell Subdivision #3. Mr. Hemperley was present and stated he did reside at 1370 North 9th East, Mountain Home. Mr. Hemperley stated he was there to ask the Board to reinstate his homeowner’s exemption which has been removed by the Assessor’s office. Mr. Hemperley stated that the Homeowner’s Exemption was removed on an erroneous interpretation of Idaho statutes as to what constitutes ones true, fixed and permanent home. Mr. Hemperley stated he has reviewed Idaho Code 63-602G regarding the withdrawl of a homeowner’s exemption and he does not believe there is any specific written guidance regarding the reason offered by the Assessor’s office for removing his Homeowner’s Exemption. Mr. Hemperley stated that he had been involved in a personal relationship with an Assessor’s office employee and did not necessarily always sleep at his own residence. Mr. Hemperley stated that the Assessor’s office was aware of his personal relationship and when questioned the removal of his homeowner’s exemption Ms. Gridley told him that she wanted to be sure there was no appearance of favoritism because of his relationship with an employee so she felt the exemption should be pulled. Ms. Gridley stated that was true, and to be certain there was never any appearance of favoritism the employees of the Assessor’s office usually are held to an even higher standard than others.


Mr. Hemperley stated that he had purchased the residence in 1989 and it has been a permanent residence ever since - he has never rented it or changed his address or disconnected the utilities. Mr. Hemperley also stated he had done a review in the Assessor’s office of the homeowner’s exemptions that have been pulled for the past five years. He reviewed 1,223 and did a spread sheet on the reasons they were pulled - which was noted on each application. Most were moved, repossessed, death, transfer to another residence, etc. Mr. Hemperley stated his was the only one to be pulled for sleeping in another location. The Board asked Mr. Hemperley some general questions. Motion by Rose, second by Ireland, to allow Mr. Hemperleys the Homeowner’s Exemption for 2004 on Lot 3, Block 5, Terrell Subdivison #3, Parcel # RP A01190050030 A.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered.

The fourth appeal was brought by Richard O. and Kathryn L. Suitts for Tax 37, Section 12, Township 3 South, Range 7 East. Mr. and Mrs. Suitts live in Oregon and were not present at the appeal hearing. Commissioner Ireland stated he would recuse himself from this appeal because of a lease agreement with Mr. Suitts. Ms. Gridley stated this was a rather messy case because there is ongoing litigation concerning the property. The Suitts sold the property on contract to buyer number one, and buyer number one sold to buyer number two without notifying the owner of record, etc. Ms. Gridley stated the second buyer, Cherri Nix had moved an old house onto the property and was beginning to fix it up. Mr. Suitts had Ms. Nix removed from the property during the summer of 2003 so the house is vacant. The litigation does not have any bearing on the assessment, explained Ms. Gridley, but was mentioned for information only. Ms. Alger stated that although previously the Assessor’s office had been unable to enter the interior of the property she and another appraiser had reviewed the property on July 7, 2004. It appeared the property could be lived in, but did need some cleaning up. Mr. Suitts has paid the taxes on the property since 1972. Mr. Suitts is appealing the assessment of $25,602.00 for the building on the property claiming is it not worth more than $2,000.00. The Board discussed the appeal and agreed that this was an unusual case but stated they trusted the assessment the appraisers had placed on the house. Motion by Rose, second by Egusquiza-Stanek to uphold the assessment placed on the Suitts property by the Assessor’s office, Parcel Humber RP 03S06E125020 A.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - ABSTAIN Motion carried and so ordered.


The fifth appeal was brought by Leonard and Marsha Hutterman for the property described as Tax 6, Section 1, Township 3 South, Range 7 East. Mr. and Mrs. Hutterman were present for the appeal and gave their address as 11900 East Highway 20 in Mountain Home. Mr. and Mrs. Hutterman would like to have their assessment lowered by $6,766.00; a reduction of $4,900.00 on the land and a reduction of $1,866.00. The Huttermans feel there has been no significant change to their property so the value should not have increased. Jody Soboslai stated that this is the first time the Hutterman’s property was put back on the computer since the State Board of Appeals in 2002. During that time from 2002 the comparable properties in the area have experienced their local cost modifier rising twice and a land increase as well. Ms. Soboslai stated that values have indeed gone up in the out lying areas of Mtn Home and feels that the Huttermans have been treated fairly and equitably. Mr. Hutterman stated he believes the Assessor’s office is “focusing” on his property because of his 2002 protest. Ms. Soboslai explained how the local cost modifier works and also how the homeowner’s exemption works. There was general discussion about the assessment process. Motion by Egusquiza-Stanek, second by Rose, to uphold the evaluation of the Huttermans property by the Assessor’s Office, Parcel Number RP 03S07E010550 A.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered.

The sixth appeal was brought by Dwight Pangborn on two separate parcels: Lots 6 & 7, Block A, Mtn Home Original Townsite and four lots on 5th street in Glenns Ferry. Mr. Pangborn was present for the appeal hearing. Mr. Pangborn stated he wanted his properties removed from the tax rolls. He feels the County has a conspiracy against him and is attempting to blackmail him. Commissioner Ireland asked Mr. Pangborn how the County was blackmailing him? Mr. Pangborn stated that Ms. Gridley has told him unless the appraisers could come in to his residence they probably could not lower his assessment. Mr. Pangborn stated they were violating his constitutional rights and gave the Board members copies of the Constitution of the United States as well as quoting several amendments to them. Mr. Pangborn stated the County or anyone else was not going to take away any of his constitutional rights - most people do not stand up for their rights but he is not “afeared” of anyone at his age. Mr. Pangborn stated he should not have to pay taxes. Jody Soboslai stated that she and Traci Lefever of the Assessor’s office did a interior/exterior review of Mr. Pangborn’s home on June 30, 2004. Due to a great deal of wear and tear on the house they were able to lower the assessment by $5,393.00. There is no gas service, heating source or water service to the residence and there is a question as to whether he is living in the house or living in the RV out back. There is a second house on the property, but it is an occupied rental unit with connected utilities in the name of the renter who is paying them. Chairperson Egusquiza-Stanek asked Mr. Pangborn where he actually lives and he stated he lives at 450 North Main Street, Mountain Home. The Glenns Ferry vacant land was discussed. Mr. Pangborn stated it should come off the rolls or not be valued at more than $5,000.00 because the lots are unimproved on a street with no water, sewer, or other utilities. Jody Soboslai stated she has reviewed the property and was able to adjust the assessment from $12,900.00 to $8,600.00. There was some further discussion on constitutional rights. Motion by Ireland, second by Rose, to uphold the Assessor’s assessment on Mr. Pangborn’s property and allow him to retain his Homeowner’s Exemption on his residence at 450 North Main Street, Parcel Number RP A009000A0060A and Parcel Number RP B0070015008B A in Glenns Ferry.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered.

Rick Holden cancelled his appeal.

Motion by Egusquiza-Stanek, second by Ireland to recess as a Board of Equalization and convene as a Board of Commissioners.
EGUSQUIZA-STANEK - AYE
ROSE - AYE

IRELAND - AYE Motion carried and so ordered.

Motion by Ireland, second by Rose, to adjourn for lunch.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered.

Session resumed after lunch with a meeting of the Jail Committee. Present at the meeting were all three Commissioners and Clerk Best. Also present at the meeting was Sheriff Rick Layher, Chief Deputy Nick Schilz, Jail Commander Lynn McCallum, Plant Facility Manager Dan Collins, Prosecutor Aaron Bazzoli, Merrilee Hiler, Connie Cruser and Russell B. Moorhead of Lombard Conrad Architects. Mr. Moorhead stated that the building will be 28,500 square feet and since the last attempt to pass a bond there is an added dispatch area and some single cells for use when different “classes” of inmates need to be housed. Mr. Moorhead explained most of the necessary items were already figured in the cost of $6,482,875.00 like the emergency generator, paving, etc. The size would be 72 beds expandable to 136, which includes 18 work release, which is expandable to 36. Commissioner Ireland asked how long it would take to build the facility. Mr. Moorhead replied that if the bond passed in early November it would take until sometime in March to complete the construction drawings and building could begin in May or June and would take one year. There would be an extra thirty days to get the facility organized before inmates could be housed so in June or July 2006 the facility should be up and running. The cost of holding an inmate for one day was discussed and Commander McCallum stated that he had run estimates several different ways and it was anywhere from $66.00 to $73.87 daily. The number of jailers required per shift was discussed and 4-5 jailers would be required for each of four shifts. Mr. Moorhead answered any general questions the group had. Mr. Moorhead agreed to do some exhibits for the Committee for publicity on the jail bond for the Elmore County Fair. Mr. Moorhead stated that any costs of advertising the bond could not be paid with County funds, but would have to be paid by outside resources.

Ed Frachiseur appeared before the Board to discuss conflict attorneys. There was discussion and two proposals were reviewed. Motion by Rose, second by Egusquiza-Stanek to hire Tyler Smith to do conflicts beginning August 1st.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered

The Board also agreed that Mr. Frachiseur hire an attorney to assist him for $75.00 per hour until October 30, 2004 due to the workload caused by the Severson case.

Commissioner budget workshops were held for Veterans Service Officer, Commissioners, General Expense, County Fuel, Ambulance, Junior College, Pilt, Solid Waste and Contingency.

Rosa Parks brought in a grant proposal for Domestic Violence. Prosecutor Bazzoli was called over to review it. Motion by Rose, second by Ireland, to authorize the Chair to sign the grant.
EGUSQUIZA-STANEK - AYE

ROSE - AYE
IRELAND - AYE Motion carried and so ordered

Motion by Ireland, second by Egusquiza-Stanek to adjourn.
EGUSQUIZA-STANEK - AYE
ROSE - AYE
IRELAND - AYE Motion carried and so ordered

/S/ MARY EGUSQUIZA-STANEK, Chairperson
ATTEST: /S/ GAIL L. BEST, Clerk