COMMISSIONERS MINUTES                                January 29, 2010


The Elmore County Commissioners met in special session at 1:00 p.m. on the above in the Commissioner’s Room, basement of the Elmore County Courthouse, 150 South 4th East, Mountain Home, Idaho. The special session was called to take corrective action per Idaho Code 63-810 on an erroneous levy.

Present at the meeting were Commissioners Larry Rose and Arlie Shaw. Chairperson Connie Cruser was absent. Also present was Clerk Marsa Plummer.

Treasurer Rose Plympton, Treasurer Office employees Amber Sloan and Chief Deputy Teri Lasuen, Assessor Jo Gridley, City of Mountain Home Mayor Tom Rist, City Clerk Nina Patterson, City Treasurer Paula Szafranski, City Councilman Rich Urquidi, and Mountain Home News Managing Editor Kelly Everitt were present.

Alan Dornfest, Steve Fiscus, and Janet James, representing the Idaho State Tax Commission, came before the Board to discuss correcting the City of Mountain Homes erroneous levy. Mr. Dornfest explained his department discovered the error and was responsible for the error. In the first part of September, one of the functions of Mr. Dornfest’s office is to assess the operating value (public utilities, railroads, etc.) and apportion that value to every County and taxing district. Those numbers are placed on the worksheet that is sent to the Counties to use in the calculation of determining the levy for each taxing district. The operating property value for the Mountain Home Highway District was approximately 126,500,000, which was the same value listed for the City of Mountain Home on the worksheet that was sent to the County. The operating value for the City of Mountain Home should have been approximately 30,000,000. Mr. Dornfest stated they should have caught the error.

Discussion followed that before the levies were set, Assessor Jo Gridley noticed a large drop in the City of Glenns Ferry’s levy and therefore it was questioned. The error was corrected before the levies were set. The Glenns Ferry Highway District operating value was also inserted in the City of Glenns Ferry operating value.

Discussion followed on how the correction will be made. Mr. Dornfest stated the State Tax Commission will send a letter of explanation to the County, and in turn a letter will be sent to the affected taxpayers.

Checks and balances were discussed. There are approximately 7000 parcels that will be affected by this error.

Mayor Rist commented on the consequences of the error.

The public hearing that will be held per Idaho Code was questioned. Mr. Dornfest read the section of Idaho Code regarding the requirements to correct the levy.

Prosecutor Kristina Schindele joined the meeting at 1:35 p.m.

Treasurer Rose stated the faster the information is given to the taxpayers, the better it will be for her office. Phone calls will be plentiful.

The public hearing was set for February 16, 2010 at 5:00 p.m. to take corrective action regarding all property tax records per Idaho Code § 63-810 due to an erroneous levy.

Motion by Rose, second by Shaw, to adjourn.
ROSE - AYE
SHAW - AYE
CRUSER - AYE Motion carried and so ordered.

/S/ CONNIE CRUSER, Chairperson
ATTEST: /S/ MARSA PLUMMER, Clerk