Board of Equalization
July 12, 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 and Bret Robison.

Bruce Mills
RP000630000140 A, 67,410
Mr. Mills said that his lots are land locked. That he supports the value accessed last year on the 2.64 acres. He has problems with the public on his property. Mills said there is a ditch water run-off that swamps the East Side of his lot. He feels that it is contaminated with septic waste. Brett Hill said that all of this was reappraised this year, land and building increases. There is a channel of the river divided by a landmass, island. Hill provided pictures from the canal road and the corner of his property. Sales and lots for sale, prices were discussed. Comparable sales on waterfront were explained. Hill said that Mills could do some cleanup and improve his view. Each side illustrated their case with photographs. The increase of the building was discussed. Assessor would like to send an appraiser out to do a physical inspection.
Change Cat 15 to 43,070, raise Cat 37 to 13,660

Because of the change on this property, adjoining property was adjusted be fair as follows:
Mike Call RP 000630000130 - Cat 15 43,120
Betty Weiss RP 000630000120 - Cat 15 31,360

Roger Marlowe
RP08N41E260001, 196,910
Mr. Marlowe leases a commercial building, the old Chester Church, to a firm for the rehabilitation of youth. They have downgraded and renegotiated the contract, the rent and benefits. There is only a monthly contract of $1500 per month from $2000. Marlowe makes the repairs. Marlowe requests consideration on the value and the taxes. Hill said the size of the building is the value. The land has increased in value this year. Marlowe requests a permanent decrease. The value last year was done on an income approach. Marlowe is anticipating installing a heating system. Shewey said that he could do an income approach if Marlowe furnishes costs of repairs by 10:a.m. tomorrow morning and income received. Mr. Marlow submitted a letter to the assessor on July 13th, there were no figures on the repair costs as requested.
Uphold the Assessor

Austin Julian
RP00150000002A, 50,000
RP00150000003A, 352,210
Mr. Julian had drawings of the way his cabin sits on the lots. He would lose a corner of his house or his boat dock. He feels that the property should be sold on one piece. He feels the valuation is just too high. Gary Shewey discussed comparable lot sales for the frontage. The rear lots are now included in with the frontage instead of separately. They are waterfront lots that would need to be built on to the rear portion because of wetlands. Julian feels that 100k per lot from 80k is too high of a jump.
Uphold the Assessor

Stimson Enterprises
RP12N44E057200 A, 208,000
RP12N44E080001A, 130,689
RP12N44E090750A, 138,949
RP12N44E091800A, 52,000
RP12N44E103600A, 123,500
RP12N44E097200A, 156,000
RP08N45E300000A, 127,900
RP08N45E191500A, 251,500
RP08N45E203900A, 43,400
Ben Maylen
Mr. J.C. Stimpson and Ben Malan represented Stimson Enterprises and Malan’s holdings supplied bordering sales from 1995 and 1996. All seven appeals are based on the three sales. Shewey said that the date of the sale might be too long. Shewey offered to go with the sales but to time trend them to be more equitable. The Ag exemption would be used if the property were grazed, the year before, prior to January first and applied for in March. The two parcels not being appealed have improvements on. Stimpson had additional concerns on two other parcels that join but those are separate parcels. He feels that the worth of the smaller, 16 acres, is less. Hill defended the value. The CRP land can be lowered if the contract copy is furnished.
Change as follows:
Stimpson Enterprises
RP12N44E057200 A Cat 18 128,000
RP12N44E080001A " 80,424
RP12N44E080002A " 47,946
RP12N44E090750A " 85,507
RP12N44E091800A " 32,000
RP12N44E103600A " 76,000
RP12N44E097200A " 96,000
RP08N45E300000A " 83,620
" 5 740
RP08N45E191500A Cat 18 245,800
RP" 5 100
No change 08N45E203900A 43,400

Ben Malan
RP12N44E090000 Cat 18 16,000
RP12N44E102400 12 10,500
" 18 95,200
RP12N44E105100 18 20,000
RP12N44E106000 18 18,592
RP13N44E191200 18 17,200

North Fork Club
RP14N44E312400 A, 1,410,441
RP14N44E325400 A, 239,400
RP14N43E360001 A, 190,050
Representing the North Fork Club was Mike Gibbons, Bob Arnold and Gordon . Photos were provided that showed willows on one parcel. Three parcels are appealed. The land value is the issue, there were discussions on the acreage the North Fork Club will agree. There is a buffer of land that is forest service. One appraisal was referenced but it was confidential. Shewey discussed the marginal ground. Gibbons said that the club has rules, the ground can not be sold – only memberships, which are approved. Shewey said that he must treat the property equally and at market value. There would need to be rulings from the state tax commission in order to change the rules for a club. Marketability was an issue.
Change as follows:
RP14N44E312400 A, Cat 12, 593,250
" 18 23,240
RP14N44E325400 A, 18, 9,120
RP14N43E360001 A ,12, 137,550
" 18, 2,000

New Court Small Business
RP 14N43E1336, Casualty Loss
Lending Corp.
A casualty loss was given due to collapse of building by snow.
Change: from the full value, pro-rate Cat 35 to 24,896