STATE OF IDAHO
County of Idaho
JULY SESSION July 6, 2007 SECOND TERM DAY
The Board met at 9:00 a.m. with all members present.
Board of Equalization Hearings.
Dennis Albers: 27N R1E Sec 23 – 51.963 acres – Daryl Mullinix presented a survey of area regarding developing of this area – presented aerial photo – ground is unstable. Dennis stated assessor has too many acres included in his description – ground is not able to be subdivided – building assessments are fine – current appraisal if $526,420 – last year $292,642. Paid $150,000 less $3,000 in 2002.
Max Pelham presented plat – pictures – aerial overlay – appraisal sheet – land grid. Max stated it is all able to be subdivided – presented area sales.
Brian Palmer: T31N R5E Sec8 – 1.00 acre – assessed at 8 times what was paid for.
Leah Mager presented area sales – $65,682 is assessment – Palmer asking for $50,000 – house is not on foundation.
James & Joetta Zaremba: T 33N R4E Sec8 – 15.84 acres – current assessment is $340,073 less $89,325 for homeowners – $250,748. Requesting market value be $96,000.
Kathy Terhaar – indexed –presented area sales – raised 46% over last year.
R & R Development: Ray Hamell and Ralph Blasingame – Diamond Springs Ranch Phase II – did have agricultural exemption – no longer – requesting back.
Max presented parcel set up – portion of subdivision is used for grazing – each lot was assessed at market value – 33 lots and only 11 lots are listed – power will be to 20 lots.
James Zehner discussed portion of subdivision be on grazing ground – three lots on fair market value.
Steve Schweich: T24N R1E Sec21 – south of Riggins – no access to property – approximately 18.50 acres.
Max Pelham – property indexed – three parcels should not have been indexed this much – total assessments are: $448,800 – $13,200 – $17,062 – 20% increase will be reasonable.
Rose Mary Brenner: Cancelled
Lewis & Geralding Dunlap: T33N R4E Sec20 – 52.38 acres – current value $211,935 less homeowners $87,229 – $124,706. House is $139,000 – requesting value be $119,000 – this is the amount it is insured for.
Kathy Terhaar presented area sales – property indexed – will change amount on rural improvement and agricultural.
Church of Levites: via letter by Ron Funke – previously four acres – house and church buildings are exempt – requesting all property be exempt – 60.75 total acreage.
Randy Wilson & Garry Hanson: via letter by Ron Funke – 62 acres in Buffalo Hump area – Survey 2325 – Ron presented area sales – current value is $113,840.
Howard Bartlow: via letter by Max Pelham – Killgore’s Horseshoe Bend Estates – Lot 3 – 2.29 acres – current market value $249,340. Paid $85,000 – Howard feels $115,000 is fair market value – did not make any improvements.
Max presented several sales in this area – never been indexed.
Gary Smith: via letter by Kathy Terhaar – Quailwood Estates subdivision – Lot 2 Block 1 – value increased 385%.
Timothy Haener: via letter by Kim Nuxoll – T 30N R3E Sec 33 – requesting agriculture exemption in Mt. Idaho – Kim presented several sales – 9.4 acres – 63% increase in land – no improvements on property – agriculture form mailed to Tim – has not been returned .
Mark DeJong: via letter by Max Pelham – #3 Papoose Creek – T24N R1E Sec 21 – indexed 60% – 26.3 acres – $93,420 current market value.
Robert House: Hill Street – Pine Ridge area – 50% increase – 10 -12% increase last year – bare land – 4.86 acres – market value $56,925. Robert requesting $45,540 value.
Leah Mager presented comparable sales.
Jay Henry: T 28N R1E Sec27 – 15.5 acres – Deer Creek Road – current market value $1,606,973.
Max Pelham presented comparable sales – land grid.
Sam Stamper: T30N R3E Sec26 – .707 acres – T30N R3E Sec26 – 2.2 acres (residence). .707 went to $3,059 from $1,912. 2.2 acres went to $103,705 from $78,148 – indexed on land.
Kim Nuxoll presented comparable sales – 60% increase on land – 20% increase on house.
The Board recessed at 2:50 p.m.
Chairman:_____________________________ Attest:________________
