STATE OF IDAHO
County of Idaho
JUNE SESSION June 27, 2011 BOARD OF EQUALIZATION
1:00 p.m. The board convened with Commissioners Skip Brandt, Jim Chmelik and James Rockwell, and Kathy Ackerman Clerk present.
The meeting opened with the Pledge of Allegiance.
Brandt regarding hearing rules.
Leah Mager, James Zehner, Scott Swearingen, and Pam Swearingen sworn.
Scott Swearingen presents photos and written documentation to BOE for consideration-has three properties located in the Wild and Scenic area, however his properties are over assessed due to development of an industrial area in close proximity by ITD. The property owner is Terry Jackson. The industrial use has negatively impacted salability of his property, as well as the enjoyment of his property due to noise, truck traffic, etc.-requests total assessment at $169,600 for all three properties, which is his total purchase price.
Appellant’s Exhibits Marked Exhibits 1-5 Photos Exhibit 6-Printout from Financially Fit
Exhibit 7-Letter from Maggi Alsager
Respondent’s Exhibits Marked Exhibits 1-4 Photos Exhibits 5-7 Maps Exhibit 8-Comp Sales
Swearingen closing comment-feels that industrial tax should increase and residential taxes should decrease in the area.
Brandt questions whether or not DEQ has been out to assess the burying of hazardous materials in the area in question.
1:35 p.m. Bert and James Starnes sworn and testify.
Mrs. Starnes regarding the noise in the area-same issues on their property as the Swearingen properties. General discussion regarding the way the lots are assessed.
Zehner questions whether or not they have a scenic easement-Starnes’ do not.
Brandt questions Swearingen regarding scenic easement-affirmative.
1:50 Kenneth and Mona Duhon regarding negative impacts on the whole community-present photos for consideration to BOE.
Appellant’s Exhibits 1-7 marked, photos.
Respondent’s Exhibits 1-2 marked, photos.
Brandt questions regarding assessed value. Zehner advises that this areas has not been appraised since 2007, not due until 2013.
Zehner advises comparables are the same as presented in Swearingen.
Mr. Duhon closing comments-their property is severely negatively impacted by the industrial use of Mr. Jackson.
Mrs. Starnes makes statement regarding Jackson’s use-area was cleaned prior to Assessor’s Office coming to take photos.
2:05 p.m. Donald and Maureen Een, Kathy Terhaar sworn.
Donald Een regarding comp sales-advise that they feel that the increase in their assessment
Is not warranted, even considering the addition that was added.
Kathy Terhaar regarding the market study that was done-reflects sales from 2008 to January 1, 2011. Terhaar advises that several of the comps provided by the Appellants are not in the city limits-advises that one comp listed is an asking price, not a sale price-that residence is currently assessed at $75,000. There have been a couple of sales since January 1 and those sales will be considered when revaluing for 2012.
Mrs. Een regarding the economic impact in Riggins. Mr. Een regarding the usefulness of comps that are from 2008-advises that he doesn’t feel these sales reflect the current economy. Mrs. Een regarding the use of comps outside the city for the purposes of financing-feels that consideration of more properties would give a more accurate picture.
Zehner questions regarding the improvements made to the residence.
2:25 Suzy Eckeret sworn. John and Sandy Charles-appeal by letter. Suzy Eckert regarding current assessment-advises that there was a reduction of 15% for 2011, due to a trend study. Additionally, six water front class properties received an initial 5% reduction prior to the trend reduction.
Respondent’s exhibit marked—Exhibit 1, packet for Equalization Appeal.
2:35 p.m. Sam Stamper and Kim Nuxoll sworn. Stamper regarding solid waste fees. Brandt and Rockwell question structures on the property. Stamper advises that he is only at the property four months per year-doesn’t feel that the fees are equitable. Brandt advises the county’s position regarding policing-advises that we are working on trying to address part of this issue through consolidated sites.
Zehner regarding how the solid waste fee is figured-advises that property has homeowner’s exemption-if this exemption is removed, the taxes will go up-discussion.
Respondent’s exhibit marked-assessment scenarios if homeowner’s exemption is dropped.
2:52 p.m. Paul and Louis Christen-appeal by letter. Kathy Terhaar regarding assessment values/purchase prices of lots in question.
3:05 p.m. Meeting adjourned.
Chairman:_______________________________ Attest:____________________________
