Board of Equalization
June 29, 1999
Commissioner Neal Christiansen called the meeting to order for the Board of Equalization appeal hearings. Those present were Commissioner Glenn Davis, Commissioner Frank Mackert. Clerk Mickie Funke was present and taking minutes; Assessor Ivel Burrell, county appraisers Brett Hill, Jeremy Dixon, Mike Jones, contract appraisers Gary Shewey Bret Robinson and Kathy Nelson from the State Tax Commission were present to discuss assessments on appeals.
Appellant, Parcel Number, Value, Discussion
George J. Curtis
RP08N43E030002, NO SHOW
RP08N43E180605A, 42,420 (imp 2040, land 40380)
Land is riverfront on Fall River; lot is not large enough for a house lot to be approved by Dist. 7. Brett Hill spoke about the acres; the value of sales and the listing was available. Mr. Lyons still feels that the lot is over valued. The lot was changed in value last year to accommodate the size. There is a reduction for the septic problems.
Uphold the assessor
Dirk Mace representing Mace Farms reported that they are no longer operating a farm operation and have had a farm sale and liquidated the equipment at this time. It is gone now but was there Jan. 1, 1999. They request the personal property tax on the equipment be adjusted.
Pro rate the value for five months to 65, 079
Lawrence H. Weston
Mr. Weston requested a category change to #18 because he feels that there is no other property that is close enough to his to use a comparison for market value. Dist. 7 Health has said it would not qualify for a regular septic system, also a prescriptive easement may be needed for access. The state appeals board has sent him a letter lowering the value lowering the market value. Brett Hill discussed the size of the lot and that it is Cat #18. There can be a 20% sewer and access adjustment applied to lower the value. Hill said that the findings of the state are for one year and that all property needs to appreciate every year to account for the neighbors.
Give the septic reduction on 20%, change value to 22,78
RPN009400220050, 100% Hardship Exemption
Lon Ricks submitted an application in behalf of Marvin Smith. Mr. Smith does not own the home he lives in, it being in an estate that he is allowed to live in the home. His income would qualify for the circuit breaker.
Commissioners allowed full exemption.
RPS0173096001A, 69,950 (lot 32,520, imp 37,430)
Mrs. Secrist and her Granddaughter, Debby Reynolds, discussed the raise in value of her home in St. Anthony. She has a neighbor that she feels is valued less than she is. She feels the land is wetlands, not on the river. Brett Hill said that Mrs. Secrist had double the land as her neighbors. Hill thought that the part that was marshy might be able to be reduced. The land is classified not on the river but as a river view.
Cat #20 changed to 25, 110, no other change
Ms. South is representing herself and her siblings in the appeal assisted by Dan Gladwin. The land has no improvement, no power (prohibitive cost) and feels that the valuation increase is too high. She said that there is property adjoining that has a "junk" pile on it. The land is mainly sagebrush, few trees, and feels that there are no sub-divisions there and the property is basically undesirable. Bret Robinson discussed the appraisal, reviewed sales next to them. South discussed reports from Realtors on sales with electricity. South discussed property owned by Bill Bates, close to these. Assessor said that the values have been reduced to 12,363 but South has not received the adjusted value. Gary Shewey said that they would go look at the bench mark property and look at the roads, power, ponds etc. and see if there are increments in value on that appraisal. South would like to assign about 10% increase per year increase and be about 9,500.
Change as follows:
Myrna South, RP12N44E066000, Cat 12, 12,363
Susan Crandall, RP12N44E066151, Cat 12, 12,363
M’Jean Lund, RP12N44E066150, Cat 12, 12,363
Randy South, RP12N44E066001, Cat 12, 12,363
Paul Murri and his brother Dennis Murri explained how they and other brothers had inherited property and then split it up. He questioned the value upon the division of the land and the value since then. He requests the tax for this year being less, is ok with the ’99 value. Brett Hill said that this year there is an agriculture exemption this year that was not last. Paul has the "home place". Hill said that once the property was spilt Paul needed to apply for the Ag exemption, he did not last year. Paul and Dennis are going to trade property. Paul requests the Ag exemption be backdated to last year to reduce the taxes.
Uphold the assessor