STATE OF IDAHO
County of Idaho
JUNE SESSION June 24, 2009 FIFTH TERM DAY
The board met at 1:00 p.m. with Skip Brandt, Jim Rehder, James Rockwell, Commissioners and Bette O’Brien deputy clerk, present. Board met as Board of Equalization.
Roger & Katherine Brown Trust, Twin Bridges Subdivision Tax #218. Appellant feels the assessed value is unfair – it is appraised for more than they paid.
Max presented property sales and how they come up with the market value.
Jerry & Joyce Hanks, Larradon Heights Subdivision Lot 1, presented by Kathy Terhaar – Hanks appreciates the corrected version – their house is the smallest house in the subdivision. Hanks are concerned that because there was a log house sold in this area, it will affect their market value. Total market value is $168,040.
Kathy explained that they take sales from several subdivisions and compare.
Steven & Connie Basaraba, 33N R4E Sec 30 – 1.395 acres, presented by Kathy Terhaar. Kathy stated she talked with couple and he seemed to be OK with the market value.
Ben & Gina Jorgenson, Winona, Blk 7 Lots 2-10, presented by Joyce Bruegeman – stated couple is not protesting valuation of building, but the lots.
James stated property is farm ground – was a subdivision years ago.
John & Mary Oakland, Schultz Lane – 33N R3E Sec 12 presented by Kathy Terhaar – protesting value on 1969 mobile home – due to category change – value went up – difficult to assess because the mobile home is old, but in good condition.
Ellen Lingelbach, Larradon Heights Subdivision Lot 13, presented by Kathy Terhaar – couple feels fair market value is $58,000 – economy is bad – just want the assessed property value to stay the same as last year.
Kathy stated she compared this property with other sales – property is very steep and only about 1/3 of property is usable space.
Sun Valley Land Company, presented by Max – Company feels property is over assessed – store on property went down and land went up – no market for this type of property.
Tim Erickson, SE1/4SE1/4, T34N R3E, presented by Chad Erickson – old house built in 1898 – no foundation – sits on stones – main problem is the value of the house.
Ron stated he has not been able to look at property because he cannot get permission, so he estimated most of his assessment – tried to compare with other properties.
Bruce Walker, Grangeville South of Main Blk 4, Lot 5 – Grangeville Court House Addition, Blk A Lots 3 & 4 – Grangeville Schmadekas 4th, Blk F Lot 5 – Grangeville Court House Add, Blk A Lots 1 & 2 – Grangeville Schmadekas 4th, Blk F Lot 4.
Bruce feels his assessment went up too much – comparable property on main street discussed – built in 1908 and remodeled. Meadow Lark Homes – Bruce stated he isn’t making enough income – wondering if market value is based on this.
Max stated he bases market value on replacement cost.
White Tail Ranch LLC Blk B, Lot 3, & 2 Blk A Lot 6 -10. White Tail Ranch Estates Blk A Lot 1 – 4. Sandra Keller stated the subdivision in not a saleable piece of property.
5:00 p.m. The Board of Equalization recessed until June 30, 2009.
Chairman:_______________________ Attest:_______________________
