STATE OF IDAHO
County of Idaho

JULY SESSION                  July 5, 2006                    SECOND TERM DAY

The Board met at 9:00 a.m. with Randy Doman, Alice Mattson, Jim Rehder, Commissioners, and Rose Gehring, Clerk, present.

Commissioners met to discuss Board of Equalization decisions.

Bennett Forest Industries – Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Thomas & Gay Lindsey – T25N R1E Sec2 – Patent 316750 – part of Katie B Placer – 6.60 acres – Simpson District. Randy made motion to sustain value. Jim seconded. Motion carried with Randy & Jim voting yes. Alice voting no.

Bolden Family Trust – Twin River Subdivision – Lot 122. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

George & Deanna Ricks – Twin River Ranch Phase II – Lot 10 – 134 – 23. Jim made motion to sustain value. Randy seconded. Discussion – appear to be legitimate sales. Jim voting yes. Alice voting no. Randy abstained. Motion dropped. Discussion followed. Randy made motion to use current sale of Ricks property. Alice seconded. Motion carried with all in favor.

Janet & Larry Barany – Slate Creek Meadows II subdivision – Lot 3B – paperwork was not turned into assessors office – Jim made motion to sustain value. Randy seconded. Motion carried.

Patricia Hurt – Twin River Ranch – Lot 41. Randy made motion to sustain value. Jim seconded. Motion carried with Randy & Jim voting yes. Alice – abstained.

Tom & Sue Lindsey – T25N R1E Sec2 – 2.1 acres. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

Bill & Carol Fogleman – Grangeville Grandview – Lot 7. Grangeville Sherwin – Lot 4 Block 1. Kilgores Horseshoe Bend – Lot 23. Grangeville Schmadeka – Lot 6. Property indexed – 20% increase on city property – 25% increase on rural property. Jim made motion to sustain value of Grangeville parcels. Alice seconded. Motion carried with all in favor. Jim made motion to sustain value on rural property. Randy seconded. Motion carried with all in favor.

Lawrence Lathrop, Jr. and Elaine Lathrop – Killgore Horseshoe Bend subdivision II – Lot 28. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

Rebecca Robinson – Ernie’s Steak House and T27NR1E Sec 23 – 10 acres. Commercial property remained same in value. River view home increase 35% – home 60% – land. Jim made motion to sustain Restaurant value. Randy seconded. Motion carried with all in favor. Randy made motion to sustain home property value. Jim seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Lawwill Family Trust – T23NR1E Sec 32 – 17.52 acres. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

William & Taffy Kettenburg T27N R1E Sec36 – Nut Basin Road. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – no.

Jack & Linda Bailey Properties – 1975 mobile home and T28N R2E Sec 29.
Banner Ridge Ranch LP – T28N R2E Sec32 – 211 acres
Jim made motion to sustain all assessments. Randy seconded. Motion withdrawn.
Jim made motion to sustain mobile home value. Randy seconded. Motion carried with all in favor
Jim made motion to sustain value on land. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.
Randy made motion to sustain value on main land. Jim seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Greg & Nancy Gresham – Copperville – Lots 1-5 and 10-14 – Block 13. Lots 1-5 – Block 8. Lots 1-5 – Block 22. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice abstained.

Ronald Mahurin T25N R1E Sec36 – 1.75 acres and 3.43 acres. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice abstained.

Willis & Rachel Claar – Copperville – Lots 1-4 Block 1. Lots 1-4 and 1-20 Block 2. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Terese Drabec & Joseph Reyman – Twin River Ranch – Lot 33 – 20.8 acres. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Dwight Miller – Lot 29 Twin Rivers Ranch – Max reviewed property after BOE meeting of June 28, 2006. No change for Max. Discussion. Randy made motion to sustain value. Jim seconded. Motion carried with Randy & Jim voting yes. Alice – abstained.

Max & Marina Cawley – Twin River Ranch Phase II Lot 1. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Andrew Connolley – Twin Bridges Subdivision – Lot 5. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – no.

Joel & Margaret Chambliss – T22N R1E Sec 26 – 4.081 acres. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

Jerry & Teresa Conley – Twin River Ranch – Lot 83. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Don Esslinger – 27N R1E Sec36 – 1.21 acres. Randy made motion to sustain value. Jim seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Don & Barbara Macy – Twin Rivers Ranch Phase I – Lot 56. Max reviewed property again after June 28, 2006 BOE. Value was $414,000 – dropped to $375,731. Jim made motion to drop value as indicated. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Nicole L. Lowe – T28N R1E Sec14 – 4.88 acres. Max reviewed after June 28, 2006 BOE meeting. Max dropped land and house one grade – 80% quality adjustment – was $178,826 – dropped to $110,000. Randy made motion to utilize new market value. Jim seconded. Motion carried with all in favor.

Douglas Moore – Wallace subdivision – Block 1 Lot 5 – Lot 4 – Lot 3. Randy made motion to sustain all values except Block 1 Lot 3 – reduce amount from $19,090 to $12,900. Jim seconded. Motion carried with all in favor.

Neil Haws – solid waste fee – sent to assessor’s office to get more information.

Daniel & Sharon Lee – Kooskia RV River Front Estates – Lot 4 Block A and Lot 3 Block A. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Glenn & Doris Bickel – Kooskia RV Riverfront Estates. Block A Lot 8. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.
Charles & Tammy Caldwell – Kooskia RV Riverfront Estates – Lots 4, 5 and 6 and 2005 Kit Shamrock Park Model RV. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Jack & Myrna O’Hare – Kooskia RV River Front Estates – Lot 2 Block B. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Phillip Kelley – Stephen M. Kelley – 1994 Champion mobile home. Jim made motion to exempt 1994 Champion. Randy seconded. Motion carried with all in favor. Tribal exemption.

Chester & Karen Moffett – 1993 Marlette House Trailer and T33N R3E Sec12 – 1.368 acres. Randy made motion to sustain value on real property and exempt trailer. Jim seconded. Motion carried with all in favor. Tribal exemption.

Charles & Lona Berry – T33N R3E Sec13 – 9.824 acres. Randy made motion to sustain value. Jim seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

Shirley Halleen – Deborah Haskin – Nicholas George – T28N R10E Sec 18 – 7.183 acres. Randy made motion to sustain value. Jim seconded. Motion carried with Jim and Randy voting yes. Alice abstained.

Modern Trend Management Trust – T29N R8E Sec24 – 4.0158 acres. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

John & Mary Hughes – Flying Elk II Subdivision – Lot 26,29 and 30. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice abstained.

Wilbern Jones – Flying Elk subdivision Lot 13 – 2.48 acres – Lot 12 – 2.72 acres. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice abstained.

Mable Rutt – T29N R8E Sec26 – 2 acres. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

Ronald & Loretta Logan – Kidder Ridge #1 subdivision – Lot 4 – 9.32 acres. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

McNamara Trust – T33N R4E Sec7. Jim made motion to sustain value. Randy seconded. Motion carried with Jim and Randy voting yes. Alice – abstained.

James Mays – 619 Dawn Drive – Grangeville area. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Charles & Helen Holliman – T29N R2E Sec 1 – home. Silver Lake Estates – Lots 2, 6, 8, 9,14 and 16. Randy made motion to sustain value on subdivision lots. Jim seconded. Motion carried with Jim and Randy voting yes. Alice abstained.
T29N R2E Sec 1 – 6 acres – home site – Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Sam & Eva Stamper – T30N R3E Sec26 – 3 acres. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

Everett Thompson – Grangeville Moore – Lot 5,6 and 2. Grangeville Gelbach’s – Lots 3 &4. T30N R2E Sec 35 – 6.99 acres – land. T30NR2E Sec35 – 3.50 acres – manufactured home site. Jim made motion to sustain value. Randy seconded. Motion carried with all in favor.

Frank & Flora Teachman – Village 21 – Lot 3 Block 1 – 6.5 acres – Homeowners on home and one acre – Circuit breaker on home and one acre – remaining acres taxable Jim made motion to sustain value. Randy seconded. Motion carried with Jim & Randy voting yes. Alice abstained.

Ronald Bierer – T33N R4E Sec18 – 1.18 acres. Jim made motion to set total value from $329,612 to $311,926. Randy seconded. Motion carried with Jim and Randy voting yes. Alice abstained.

Ron Park – T32N R5E Sec6 – 2 acres. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

Mary Beth Busby and Dave Howard – RP34N R4E Sec 31. Randy made motion to sustain value. Jim seconded. Motion carried with all in favor.

LDS Church – RP33 North – Jim made motion to exempt remaining acres of property. Randy seconded. Motion carried with all in favor.

Salmon Rapids Lodge, Inc. – Riggins, Idaho. Randy made motion to go with State Tax Commission valuation formula as presented at BOE hearing on June 26, 2006. Jim seconded. Motion carried with all in favor.

Order for cancellation of taxes approved.
Holly Bullington – 2.00 – Susan Gregg – 5.93 – Patrick Doyle – 6.16 – postmark OK.

The Board recessed at 3:44 p.m.

Chairman:_________________________ Attest:_____________________________