Serving The People Of Our Great County
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
Glade Lyons
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
Mace Farms
PP2462, 156,190
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
RP08N41E133450, 28,480
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
Marvin Smith
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.
Venna Secrist
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
Myrna South
RP12N44E066000, 14,700
RP12N44E066151, 14,700
RP12N44E066150, 14,700
RP12N44E066001, 14,700
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
RP07N40E129550, 40,620
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