COMMISSIONERS MINUTES                                 July 6, 2007

BOARD OF EQUALIZATION MINUTES

The Board of Equalization re-convened on the above date in the basement of the Courthouse, 150 South 4th East Street, Mountain Home, Idaho.

Present at the meeting were Chairperson Larry Rose, Commissioners Connie Cruser and Arlie Shaw, Deputy Clerk Barbara Steele, Assessor Jo Gridley and Chief Appraiser Jody Soboslai.

Six appeals by Terry G. Allred was the first item on the agenda. Mr. Allred asked Chairman Rose to step down from the proceedings due to conflicts and Chairman Rose asked Mr. Allred to explain. Mr. Allred stated to Chairman Rose a problem he is having with Mr. Tait and his trucking company and dust on a road out in the Tipanuk area. Chairman Rose stated it was up to the Elected Officials, Prosecutor and Sheriff to prosecute not the County Commissioners. Chairman Rose also stated the County Commissioners have no control over the Highway District Roads. Mr. Allred gave the Commissioners pictures of his property to show the alleged damage done by dust to his home and personal property. Mr. Allred continued stating he was not satisfied with the response he is getting from any County agency. Commissioner Cruser stated the Commissioners would investigate the allegations that Mr. Allred has brought before the Board. Chairman Rose stated the appeals that Mr. Allred has filed on his property assessments need to be addressed. Chief Appraiser Jody Soboslai gave her report to the Board on the house and the adjustment made. The property was discussed and Ms. Soboslai stated she had to keep the values at market value based on sales.

Motion by Rose, second by Cruser, to deny the appeal and uphold the Assessor’s Office assessment on Parcel # RP001610010070A as adjusted.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Motion by Rose, second by Cruser, to deny the appeal and uphold the Assessor’s Office assessment on Parcel # RP001610020040A.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Motion by Rose, second by Shaw, to deny the appeal and uphold the Assessor’s Office assessment on Parcel #RP001610020050A.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Motion by Rose, second by Cruser, to deny the appeal and uphold the Assessor’s Office assessment on Parcel #RP001010010060A.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.
Motion by Rose, second by Shaw, to deny the appeal and uphold the Assessor’s Office assessment on Parcel #RP001610010080A.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Motion by Rose, second by Cruser, to deny the appeal and uphold the Assessor’s Office assessment on Parcel #MHTR0000346100A as adjusted.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

The appeal of Augusta Sayko Mimoto Greenheart was held next. Representing Ms. Greenheart was Jay Brown per a letter received from Ms. Greenheart. Chief Appraiser Jody Soboslai stated an adjustment has been made back to dry grazing on the assessed property. Motion by Rose, second by Shaw, on Parcel #RP04S05E249010A to uphold the Assessor’s value with the adjustment.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

The appeal was held on Allied Waste North America Inc. The notice of appeal received stated the taxpayer does not have any personal property in Elmore County. Ms. Soboslai stated there is personal property and the representative who signed the appeals was on vacation and not available to withdraw the appeals. Discussion followed on the increase in the assessment amount of personal property from last year. Ms. Soboslai reviewed the file and informed the Commissioners of the personal property the Company had Motion by Shaw to deny the appeal and uphold the Assessor’s value on personal property PPPR0000072600A , PPPR000007260BA, PPPR000007260CA, second by Cruser.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

The appeal of Donald and Donna Carnahan was discussed. Chief Appraiser Soboslai explained to the Commissioners the adjustments that had been made to Mr. Carnahan’s property. On the D-4 Corporation parcel #RPB05S10E324375 an adjustment was made for no septic. The detached garage had been listed on the property with the house and the garage is actually on the vacant lot next to the house. An equal adjustment was made to both properties to correct that. An adjustment was also made for contiguous acres. On Parcel RP06S10E010010A the storage building assessment portion was lowered. Motion by Cruser, second by Shaw to deny the appeals and uphold the Assessor’s value with the adjustments on Parcel Numbers RP05S11E316610A, RP06S10E010010A, RPB5S10E324380A, RPB05S10E324385A , and RPB05S10E324375A.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Chris Hanau and Warren Lessor appeared before the Board for their appeal. Both Mr. Hanau and Mr. Lessor have property that is located in the same area and are having their appeals heard at the same time. Mr. Hanau and Mr. Lessor are concerned with the increase in their property assessments as the land is bare. Commissioner Cruser asked what the land classification was and it is Light Industrial. Chief Appraiser Soboslai spoke regarding Mr. Lessor’s property, stating it was removed from dry grazing and Mr. Lessor was informed of what he needed to do to keep it dry grazing. She then explained Mr. Hanau’s property assessment and the comparables used to make the assessment. Mr. Lessor stated he did not see how the property could explode to the current value. Mr. Hanau stated he didn’t think the comparables are fair as the people buying the property are paying too much. Ms. Soboslai stated they were in the only land category that they can be put in without being put in dry grazing. Mr. Lessor asked if they put cows back out there would the assessment be changed and Ms. Soboslai stated yes, the land would be assessed dry grazing for next year.

Motion by Rose, second by Shaw, to deny the appeal of Chris Hanau and uphold the Assessor’s office assessment on Parcel #RP03S06E224210A
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Motion by Rose, second by Shaw, to deny the appeal of Mark Lessor, Warren Lessor, and Dave Rauscher and uphold the Assessor’s office assessment on Parcel #RP03S06E223610A.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

Motion to adjourn as a Board of Equalization by Rose, second by Shaw.
ROSE - AYE
CRUSER - AYE
SHAW - AYE Motion carried and so ordered.

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