COMMISSIONERS MINUTES                                 July 5, 2007

BOARD OF EQUALIZATION MINUTES

The Board of Equalization re-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.

An appeal by Robert D. Campbell and Gina M. Gridley was reviewed by the Board. On their appeal form they wrote “Lot valuation along river area of Featherville is not consistent and equally applied to all taxpayers.” The parties did not appear, but Assessor Gridley and Chief Appraiser Soboslai explained to the Board how they valued the property. This property lies in the Trinity Number 1 Subdivision. Originally when it was platted the owners did not own all the way to the river. In approximately 1979, the Bureau of Reclamation deeded to the individual lot owners the property all the way to the river. The Assessor’s office reviewed the whole subdivision and adjusted necessary parcels. Motion by Cruser, second by Shaw to uphold the Assessor’s Office in their valuation of Parcel #RP001240010150A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

An appeal by Joni Rae Vann was reviewed by the Board. On her appeal form she wrote “Increase of $91,000 in one year! Third generation owner – single female, can understand LARGE lump sum increase in one (1) year.” Ms. Vann stated her frustration again for the record on the huge increase. She stated it was unfair that her value has gone up due to the price of other sales in the area. She also stated the services in the area are limited. This property is in the Pine Featherville area. The Board replied there is law enforcement and ambulance services in the area. Ms. Gridley and Chief Appraiser Soboslai told her that the Assessor’s Office needs to value property at market value by State Code. Chief Appraiser Soboslai then reviewed with Ms. Vann what items are on the property and a wood stove was deducted as it had been removed. Motion by Shaw, second by Cruser to uphold the Assessor’s Office in their valuation, after the adjustments have been made, of Parcel #RP03N10E103980A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

Larry Lasuen appeared before the Board for an appeal on Eugenia V. Lasuen’s property assessment. No remarks were written on his appeal. Mr. Lasuen stated he understood that property values are rising in this area, but did not feel that such a huge increase in the assessment was justified. Chief Appraiser Soboslai stated the lot was not being assessed at a riverfront lot value. That is why there is a significant increase this year. An adjustment was made for the shape of the cabin doorway. Motion by Cruser, second by Shaw to uphold the Assessor’s Office in their valuation, after the adjustments have been made, of Parcel #RP03N10E103990A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

A brief recess was taken.

An appeal by Duncan, Silas and Weston Farris was reviewed by the Board at 10:45 a.m. No parties appeared to present the appeal. The Farris’ wrote on their appeal “There is absolutely no reason why this parcel is listed as ‘1B other land’, instead of ‘5 Dry Grazing’. This is desert ground with no irrigation. Parcel will be quit claim deeded to Farris Cattle Company, LLC in the near future.” Chief Appraiser Soboslai explained to the Board how the Assessor’s valued the property. Mr. Farris phoned at an earlier date and spoke with Chief Appraiser Soboslai, she asked Mr. Farris if he was using the land for dry grazing and he stated no. Motion by Rose, second by Cruser to uphold the Assessor’s Office in their valuation of Parcel #RP05S08E267345A and #RP05S08E253710A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

An appeal by Farris Family Limited Partnership was reviewed by the Board at 11:00 a.m. No parties appeared to present the appeal. Duncan Farris wrote on the appeal “Thirteen percent margin of increase is exorbitant.” Ms. Soboslai explained to the Board how the Assessor’s valued the property. Motion by Cruser, second by Rose to uphold the Assessor’s Office in their valuation, after the adjustments have been made, of Parcel #RP000380010230A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

Motion by Rose, second by Cruser to adjourn for lunch.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

The Board of Equalization reconvened after lunch.

The appeal of Lawrence Saenger was next. Mr. Saenger was not present. Discussion followed on his appeal. He stated on his appeal form that improvements are outdated and need repair to include roofing, concrete, landscaping and appliances. The Assessors office stated they had phoned Mr. Saenger and left a message to request an interior inspection and there has been no response to date. Discussion followed on the comparables used. Motion by Shaw, second by Rose to deny the appeal and uphold the Assessor’s office decision on parcel RPA0072004004BA.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

The next appeal was from Mary Ann Stone. The property is located in Atlanta, Idaho, Lot 6, Block 5, Atlanta Township. Ms. Stone indicated on her appeal form that individual lots should be broke down by size and location. In June, 2007, two appraisers from the Assessor’s office visited Ms. Stone’s property to perform a review and Ms. Stone was not home. Motion by Shaw, second by Cruser, to deny the appeal and uphold the Assessor’s findings on parcel #RP000060050060A.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

The appeal of Jerry Inama was next. Mr. Inama’s property is in Atlanta, Idaho and he stated on his appeal form individual lots should be broken down by size and location. Mr. Inama phoned and was put on speaker phone. He stated the Assessor’s office had already done a reduction. The deck and roof was discussed as appraisers did meet with Mr. Inama at the property. Mr. Inama would not allow the appraisers to go inside the cabin. Assessor Gridley spoke to Mr. Inama and told him there would be no further adjustments. Motion by Rose second by Cruser to deny the appeal and uphold the Assessor’s findings with adjustments on parcel #RP00007002005AA.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

The next agenda item was the appeal from Lake Cascade Inc, stating that the land is underwater at certain times of the year, making it an unbuildable site, and therefore they feel it has no marketable value. An adjustment was made by the Assessor’s office to this property for the high water and reduced the assessment to $18,952.00. Lake Cascade Inc. requested an extension as they are waiting for a determination from Central District Health to see if a septic tank can be placed on the property. If no septic can be placed on the property it could not be built on. An extension cannot be granted as a decision must be made by July 9th. Pending the outcome of the review by Central District Health a possible tax cancellation can be done. Motion by Cruser, second by Rose, to deny the appeal and uphold the Assessor’s findings on parcel # RP02N10E050975.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

Donald Carnahan was next on the agenda. Mr. Carnahan and his son who appeared with him came forward and spoke regarding land sales in King Hill and Hammett not being equal with Mountain Home and Boise and should not be used as comparables. Discussion followed and a map of the properties was provided by the Assessor’s office for review. Mr. Carnahan’s house was discussed and he felt the assessed value was too high. The Boat house was also discussed. The Boat House has no septic, therefore Jody from the Assessor’s office stated they could take 10% off for not having a septic system. Mr. Carnahan’s farm house was discussed next. Mr. Carnahan discussed cracks in the foundation and how run down the house was. Comparable’s were discussed. Mr. Carnahan stated he hoped the Board could be more equitable in his assessments. Chairman Rose stated the Assessor has to use the sales reported to them for land assessments and to change the rules the Legislature must make that change. The Board will make a decision on Mr. Carnahan’s appeals at the next session of the Board of Equalization on July 6, 2007.
Motion to recess by Cruser, second by Shaw.
ROSE................................................ – AYE
SHAW............................................... – AYE
CRUSER........................................... – AYE Motion carried and so ordered.

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