COMMISSIONERS
MINUTES July
7, 2009
The Elmore County Commissioners met on the above date in the Commissioners room,
basement of the Elmore County Courthouse, 150 South 4th East, Mountain Home,
Idaho.
Present at the meeting were Chairman Larry Rose, Commissioners Arlie Shaw and
Connie Cruser. Also present was Civil Attorney Buzz Grant, Deputy Clerk Barbara
Steele, Assessor Jo Gridley, Chief Appraiser Jody Soboslai, and Appraiser
Michelle Boothe.
Motion by Rose, second by Shaw to recess as a Board of Commissioners and convene
as a Board of Equalization.
ROSE - AYE
SHAW - AYE
CRUSER - AYE Motion carried and so ordered.
Paul Goll, representing Goll Enterprises, LLC, appeared for his property
assessment appeal on parcel number RP002490010690A. Mr. Goll referenced an
appraisal on his property that had been court ordered. Ms. Soboslai stated the
appraisal supplied by Mr. Goll in his appeal was reviewed and had been performed
in September of 2008. The comparables used in the appraisal are in question. The
first comparable could not be confirmed because the lot number referenced does
not exist in Alpine Meadows subdivision. The other two comparables are in Camas
County, the appraiser used a .28 acre lot in the city limits and a 2.24 acre
bare lot neither of which are comparable subdivisions according to the Assessor,
Lynn McGuire, of Camas County. Discussion followed on Idaho Code in reference to
how the County must assess property. Discussion followed on the golf course. The
plat map for Amended Elk Valley Subdivision was reviewed.
Marie Botts, Boise, Idaho, appeared for property assessment appeals on parcels
RP01S04E020060A and RP01S04E020080A. Ms. Botts compared property assessments in
the area her property is located. Ms. Soboslai stated the Bott’s residence is
located on E. Baseline Road along with an adjacent bare lot and the assessment
did not raise for the 2009 assessment year. Ms. Soboslai stated this area had a
great deal of movement in the last few years but has slowed down considerably
this year. The ratio study for this area did not indicate any adjustment
warranted at this time. Ms. Botts referenced several appraisals they had ordered
on the property that were a lower amount than the assessed value. Assessor
Gridley stated an appraisal that is performed for a refinance cannot be used,
only for comparables. Ms. Soboslai reviewed comparable sales with Ms. Botts.
Dave Gentry, Featherville, Idaho, and his son-in-law Mike Flowers, appeared to
discuss the property assessment appeal on parcel RP002490010630. Mr. Flowers
asked about the appraisal Mr. Goll had done on his property and if Ms. Soboslai
would reviews sales information he provided. Ms. Soboslai stated she would
review the information Mr. Flowers provided. Ms. Soboslai stated the 1.01 acre
parcel did not change in value for the 2009 assessment year. Mr. Gentry feels
the value should be reduced to $55,000 from the current assessment of $120,166.
Ms. Soboslai and Assessor Gridley explained to Mr. Gentry and Mr. Flowers how
the State law requires the use of comparable sales. Mr. Flowers questioned the
sales information he provided. Ms. Soboslai stated after research the sales do
not fit the definition of an arm’s length transaction as required by Idaho Code.
Ms. Sobsoslai stated the time frame used for comparable sales is from October
2007 to September of 2008. Mr. Flowers stated they would take their appeal to
the State Board of Tax Appeals.
Lerry and Janice R. Heath, Glenns Ferry, appeared to discuss their property
assessment appeal on parcel number RPB0159001001CA. Mrs. Heath explained there
have not been many upgrades to their property. The Heath’s submitted a letter
from Dennis Laib, Broker, stating he felt he could sell their house in the next
6 months for $100,000 to $110,000. Ms. Soboslai stated two appraisers from the
Assessor’s office reviewed the property, the measurements on file were in error
and the square footage of the house was readjusted. The assessment was reduced
by $4,617.00. Ms. Soboslai stated Idaho Code requires the County to be at market
value with a ratio study being done using sales reported from October 1, 2007 to
September 30, 2008. The Idaho State Tax Commission performs a similar ratio
study by category to verify we are in compliance based on recent sales. Ms.
Soboslai stated the letter from Mr. Laib is not dated within the time frame the
Assessor’s Office uses. Discussion followed on appraisals in the Glenns Ferry.
The next appeal was from Robert F. and Molly K. Boyle on parcel number
RP002490010320. Mr. & Mrs. Boyle sent an appraisal of the property by email on
July 1, 2009. The email read: Attached is a full copy of the recent appraisal on
our property. Please share this information with the Board of Equalization as it
is the basis for our appeal. If you have any questions for me, please feel free
to email me or call me on my cell phone. Thank you very much, Bob Boyle. Ms.
Soboslai explained the 1.130 acre parcel did not change in assessed value for
the 2009 assessment year. Mr. Boyle feels the value should be reduced to $68,000
from the $122,548 it is currently assessed for, due to an appraisal dated May
29, 2009. Ms. Soboslai stated since the County has to be at market on January 1,
2009, anything happening after that date shall be reflected in the following
assessment year. Sales used in determining the 2009 ratio study shall be arm’s
length, market value property sales occurring in the year beginning October 1,
2007 and ending on September 20, 3008. Discussion followed on the appraisal that
was supplied by Mr. Boyle by email.
Motion by Rose, second by Cruser, to recess for lunch.
ROSE - AYE
SHAW - AYE
CRUSER - AYE Motion carried and so ordered.
The Board of Equalization resumed.
Howard D. Cronk, Nampa, Idaho, appeared to discuss his appeal on parcel number
RPA02870080120. Mr. Cronk stated he felt his assessment was too high. Ms.
Soboslai stated the assessment was within 1.03% of his sales price, well within
the 90-110 range allowed by the State. Comparable sales were more than what Mr.
Cronk purchased his duplex for in June 2008. Mr. Cronk’s duplex is located in an
area with a high number of duplexes. Eleven sales have been received in the
Assessor’s time frame. A ratio study was performed on this subdivision which led
to a -5% trend on the subdivision as a whole. Mr. Cronk’s duplex also received a
-10% multiplier, which was given to all multi-story duplexes in the City of
Mountain Home. Assessed values in the State of Idaho are based on the market
value. A ratio study is performed every year based on sales reported to the
Assessor’s office. Once the market is determined, all other properties are
indexed to meet market value. The State Tax Commission then does their own ratio
study to determine whether Elmore County meets compliance standards. Mr. Cronk
stated with the current economy the rent had to be lowered. There was no further
testimony.
John Boguslawski, Middleton, Idaho, phoned regarding his appeal on parcel number
RP002040020060. Mr. Boguslawski stated he cannot build or develop the property.
Ms. Soboslai stated the 1.83 acre parcel was bought in June 2008 for an
undisclosed amount of money. It is platted on the subdivision map as a common
lot. The developer had not deeded it to a Homeowners Association so the parcel
had a value but was valued as remaining acres. The Assessor’s office gave Mr.
Boguslawski a 25% decrease for the documentation that was provided to the
Assessor’s office from Central District Health dated June 17, 2009. This is the
amount that was allowed, even though there can never be a septic system
installed on the property it can still have buildings built upon it. Mr.
Boguslawski stated the developer did not inform him the lot could not be
developed. Ms. Soboslai asked Mr. Boguslawski how much he paid for the lot and
he responded he could not remember. Ms. Soboslai stated had this lot been
assessed at Fall Creek Overlook Subdivision values, it would have been assessed
at $42,807. It is currently assessed at $29,975 with the adjustment because
there cannot be a septic system on the parcel.
Motion by Rose, second by Cruser, to recess.
ROSE - AYE
SHAW - AYE
CRUSER - AYE Motion carried and so ordered.
/S/ LARRY E. ROSE, Chairman
ATTEST: /S/ MARSA PLUMMER, Clerk
