[Vision2020] CCC Tax Equalization
Art Deco aka W. Fox
deco at moscow.com
Wed Jul 7 08:18:13 PDT 2004
Idaho Statutes http://www3.state.id.us/cgi-bin/newidst?sctid=630050006.K
TITLE 63
REVENUE AND TAXATION
CHAPTER 5
EQUALIZATION OF ASSESSMENTS
63-506. NOTICE TO TAXPAYER OF NEW ASSESSMENTS AND CHANGES. The board of
equalization must, before taking final action in equalizing the assessed value
of the property of any person refusing to appear and testify, or in increasing
the assessed value of any property, notify the owner thereof, or his agent or
representative, of its intention to do so, and require such person to appear
forthwith before the board and make objection, if he has any. The board may
direct the notice to be served personally upon the owner, or his agent or
representative; or, it may direct the clerk to serve the notice by mail,
addressed to such owner, or his agent or representative, at his last known
post office address. In the case of service by mail, the board of equalization
shall not take final action until five (5) days after the mailing of such
notice, unless the owner, or his agent, or representative, shall sooner
appear. If the owner is one other than the equitable titleholder, such as an
escrowee, trustee of trust deed or other third party, the owner shall, within
ten (10) days, deliver to the equitable titleholder a true copy of the notice
from the board of equalization.
I believe Rose Huskey and Saundra Lund are correct when they say that the CCC is
not a party to their appeal until after the BOE has voted tentatively (but not
finally) to raise the taxes of the CCC. (See above cite from Idaho Code,
emphasis added.)
There is no doubt that the CCC is entitled under the law and under any concept
of fairness to give input on matters that affect their property valuation to the
BOE once the BOE has tentatively decided to increase their assessed value.
However, I see nothing in the above statute that forces the BOE to give the CCC
hearing time until a tentative decision to raise the assessed valuation has been
made. Does anyone else? Or are we all too dumb the understand the above
paragraphs as county attorney delegate Doug Whitney alleges?
Perhaps Rose and/or Saundra will share with V 2020 readers the date the Notice
of Hearing was sent to the CCC and other specific details of why the hearing
was postponed by the commissioners to a time very inconvenient for interested
citizens and the media to attend. Are we watching another disgusting circus by
the county attorney and/or his delegate Doug Whitney? Is it true that the
county attorney's son attended one of the cult's schools? Is this not a
conflict of interest for the county attorney and his office?
Wayne
Art Deco (Wayne Fox)
deco at moscow.com
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