COMMISSIONERS MINUTES                                 July 3, 2007

BOARD OF EQUALIZATION MINUTES

The Board of Equalization convened on the above date in the Commissioner’s room, basement of the Elmore County Courthouse, 150 South 4th East, Mountain Home, Idaho.

Present at the meeting were Chairman Larry Rose, Commissioners Connie Cruser and Arlie Shaw. Also present was the Clerk, Marsa Grimmett; Assessor, Jo Gridley, Chief Appraiser, Jody Soboslai; and Deputy Assessor, Connie Dorr.

The Board began the hearing at 9:00 a.m. Thomas Turner, who was the first appellant, was not yet present, so the Assessor presented their argument on why they assessed the property at the value presented to the owner.

The Clerk played the phone message from Lake Cascade requesting a continuance on their hearing. Lake Cascade is waiting to hear from Central District Health as to whether they can place a septic tank on the property. Assessor Gridley recommended not continuing the hearing, but placing a stipulation on any decision they make that Central District Health’s decision would be reviewed.

The Board took up Mr. Turner’s case again at 9:20. Mr. Turner was still not present, so the Board made their decision. Motion by Rose, second by Shaw to uphold the Assessor’s Office in their valuation of Parcel #RP01N09E130210A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

Robert McEntee appeared at 9:30. His argument was that his home was a non-standard home (it is a dome home). Many lenders will not lend and many insurers will not insure this type of home. On his appeal he wrote “ The 14.3% increase in the land value and 13.8% increase of the building seem excessive evaluations during a period of slow growth or actual declines in market value. At that rate, taxes double in 5 years – just excessive.” Chief Appraiser Soboslai explained how the Assessor must be at market value and that they valued his home at 84% of the value that he paid in 2001. She also produced comparable properties to show that his home was showing a much lower value for comparable square footage homes in the same area. Mr. McEntee was told that the Board would review his appeal and he would be informed by mail of their decision.

The Board discussed Mr. McEntee’s case further with the Assessor and Chief Appraiser and reached a decision. Motion by Rose, second by Shaw to uphold the Assessor’s Office in their valuation of Parcel #RP00140001001EA.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

A brief recess was taken.

An appeal of Idaho Fresh-Pak was reviewed by the Board at 10:30 a.m. Thane Mitton, the Controller of Idaho Fresh-Pak, stated that his company reached an agreement to sell the property in question for $1,253,799 in the fall of 2006. However, Idaho Fresh-Pak returned the cost information sheet to the Assessor stating that their total investment in the property was $4,114,531. Assessor Gridley suggested that the Board uphold the Assessor’s value, Idaho Fresh-Pak appeal, and then each party could gather more information and possibly reach a resolution on this matter. Motion by Rose, second by Shaw to uphold the Assessor’s Office in their valuation of Parcel #RPB0049021001AA.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

A brief recess was taken.

An appeal by Glen B. Matthews, Jr. was reviewed by the Board at 11:00 a.m., Mr. Matthews was not present. Assessor Gridley and Chief Appraiser Soboslai explained why the land was assessed at $50,648. Mr. Matthews wrote on his appeal “This is unimproved open-range desert land with no water and is land locked with no legal access. It is highly doubtful that market value is anywhere near the new appraised value. The land has been in my family for 100 years and I do not wish to sell.” Motion by Rose, second by Shaw to uphold the Assessor’s Office in their valuation of Parcel #RP01S05E320040A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

A brief recess was taken.

An appeal by Frank Hegy was reviewed by Board. Mr. Hegy was present. On his appeal Mr. Hegy wrote “Large increase last year. Lost appeal (big surprise) feel revenge now coming. Will need complete comps justifying yet another increase. Land worth $33,000 more than cabin. Double frontage still here. No new improvements on cabin including fans. Twenty-three year old log cabin, 23 year old carpets, 23 year old kitchen, 23 year old bathroom, etc. Once again, need comps. You have made it real plain that you are equal or more qualified than fee appraisers. I strongly disagree. No licensed appraiser would ever use or suggest using a newspaper for listing prices. If I listed this property for $2,000,000, does that make this and all the surrounding properties now worth $2,000,000. Common sense tells me assessed values should be based on sales, not wishes.” He wrote on the appeal on another lot “Once again, all 3 lots bought for and used as one lot. I was told that if I combined all three lots (re-platted) that the value would remain the same. If this is true, it is now time to give me this in writing and show comps for 1.33 acres with a twenty-three year old log cabin worth $285,839. Don’t tell me this isn’t revenge. It was stated in the narrative from the appeal to the State Board of Equalization, that we had never made an attempt to re-plat.” Chief Appraiser Soboslai explained how the comparable properties were valued and how his property was compared and valued. Assessor Gridley explained to Mr. Hegy how to possibly re-plat his property and to have Central District Health assess whether a septic tank could be placed on one of the lots. The Board stated that they will review the case and notify him by mail of their decision.

Motion by Rose, second by Shaw to uphold the Assessor’s Office in their valuation of Parcel #RP000680020020A, #RP000680020040A, and #RP000680020030A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

Motion by Rose, second by Shaw to recess for the day. The Board of Equalization will resume on July 5, 2007 at the hour of 9:00 a.m.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

/S/ LARRY E. ROSE, Chairman
ATTEST: /S/ MARSA GRIMMETT, Clerk