STATE OF IDAHO
County of Idaho

JULY SESSION                July 5, 2007               FIRST TERM DAY

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

Board of Equalization Hearings:

Larry Lathrop: RP016810000280A – Killgore’s Horseshoe Bend Subdivision. White Bird. Increased $107,000 in one year. Last year’s value $257,763.
Max Pelham presented pictures and appraisal process – also presented values from other properties in this area. Max stated he did not calculate this property as river front property.

Stan & Melanie Hawkins: T29N R2E Sec1 – tax #37 less road – Fish Hatchery Road – last years valuation – $187,377 – increase another $57,000.
Kim Nuxoll explained the state required percentage increase in value – presented other sales in this area.

William Gordon Gibler: via letter – presented by Ron Funke – T28N R9E Sec 30 – 30 acres. Property increase 56% to $146,569. Ron presented area sales for one acre home sites – remaining 29 acres is timber and agriculture.

David Myers: Lot 124 Twin River Ranch subdivision – purchased for $22,000 – bare land. Last years assessment was $44,000 – now approx $80,000. – building home on property.
Max Pelham presented area sales – cannot use purchase price for assessment – must use area sales – 15 sales listed in Twin River – $58,000 value – added $25,000 for land improvement – only two acres that are unusable due to Idaho County Power easement.

Janet & Larry Barany: Slate Creek Meadows – Lot 3B – 1.7 acres – $65,470 Lot 4A – 1.5 acres – $66,250 Lot 4B – 1.7 acres – $57,960. Janet applied for agriculture exemption last year – missed dead line – may apply this year for exemption – James Zehner will do more research.

Ramey Ricks: Twin River Ranch Phase II – Lot 23 – 43.5 acres. Ramey stated every year it almost doubles – built building for less than $35,000. Purchase price was $50,000.
Max Pelham appraised same as 20 acre lots – presented picture – area sales and bare land sales.

Debbie Doremus and Rory Doremus: T32N R4E Sec26 – tax #311 – 21.083 acres –property mostly unusable land except for small piece for home site. Purchase price – $30,000 – house in Clear Creek area.
Leah Mager presented sales that are comparable – assessed little over $49,000 – Zehner will review.

Richard Dunford & Janice Short: via letter presented by Max Pelham – Twin Rivers subdivision – Lot 105 – Phase I – Lot 98 – Phase 1 – 2006 assessment increased 40% – received another 17% on Lot 98 – Lot 105 increased an additional 33.25% – total increase for two years is $73.25% – current assessment is $118,000.

Raymond Brooks: via letter by Ron Funke – Crooked River addition in Orogrande – Lot 20 less road – property increased 30% or $36,000 – went from approx $126,000 to $161,000. Ron presented area sales.

Janet & Tony Meckel: via letter by Ron Funke – Secesh River subdivision – Lot 5 – reappraisal area – water/septic system on lot – house built – $172,452 last year – $207,292 this year – riverfront property – Ron presented area sales.

Patrick Mincolla: T33N R3E Sec 14 – 29% increase – $270,041. Bridgeport Lots 11-18 – Blk 1 – $63,020. Pat stated he paid too much for property – t homes built on this property – if old house is torn down this property could go for agriculture.
Leah Mager presented area sales – 17.9 acres – 15 is in agriculture exemption

Mardell Edwards: construction machinery – requesting to be removed from tax rolls.
James Zehner explained property that can be exempt. Mardell’s personal property is not considered farm equipment.

John & Vikki Ogden: White Water Wilderness Ranch – Lot 7 – 20.20 acres – house and barn – manufactured home.
Max Pelham – indexed – presented comparable sales.

Donna Renner: hardship – Cottonwood Proctors – Lots 5 & 6 – Blk G – discussion followed. Jim made motion to forgive unpaid portion of 2004 taxes and all of 2005 taxes plus fee providing disability verification is provided. Skip seconded. Motion carried with all in favor.

Gary Blalock & Judd Debore, Brown’s Industry, Inc.: for Salmon Rapids Lodge – personal property – $62,625 – they have no problem with this value.
1:45 p.m. Randy made motion to enter into executive session – I C 67-2345. Jim seconded. Motion carried with all in favor.
2:15 p.m. Ended. Regular session resumed.
No decision made

Tucker Lindsey: solid waste – wants Idaho County to have it’s own land fill – fees too much – he is being charge twice – should not have to pay double garbage fees.

Catherine & Mattlon Hicks: T33N R3E Sec12 – 1.14 acres – 76% increase – $39,468 in 2006 – 82% increase – $36,740 in 2007. She is not building an expensive home – drives through Jackson’s wrecking yard and airport to get to their home.
Kathy Terhaar presented eight area sales – receiving maximum exemption.

J. Eric Hook: T24N R1W Sec 24 – 5 acres –increased another 21% in value – bad road to his property – paid $150,000 in 2002 – $258,000 is the current value.
Max Pelham presented area sales – structure damage – Max adjusted the value earlier – fire damage.

Neil Medley: T24N R1E Sec 28 – 1.62 acres – damage to house discussed – water damage – purchased for $88,500. $219,000 is the appraised value – went up $44,000 this year – unable to put in septic system.
Max Pelham – indexed – went from $178,000 to $219,000 – presented area sales – James may have to review – garbage rates also discussed – Max will cancel one of the rates.

Robert Hughes: via letter by Joyce Bruegeman – T30N R1E Sec1 – 5.176 acres – bare land – no well – $33,210 market value – Joyce presented comparable sales.

Tim McGowan: via letter by Kathy Terhaar – Riggins tax #186 and Riggins North Addition – all block A – value has not changed since 2005 – contesting categories of his property – Kathy presented comparable sales – River View Motel – over all assessed value went down.

The Board recessed at 4:05 p.m.

Chairman:__________________________ Attest:_______________________