[Vision2020] Rulings Defy Logic

[Saundra Lund]

Visionaries:

Well, I guess I've seen it all now.  After spending all afternoon in BOE
deliberations & decisions, my opinion is that logic has abandoned the Latah
County BOE with respect to property taxes -- forget about fairness & equity,
let alone consistency!  It saddens me greatly to admit to being thoroughly
disappointed in our BOE, not only in the decisions reached but also in the
process.

The Decisions:

Anselm House, the Christ Church-owned office building, remains on the
property tax roll based on violation of the exclusive use requirement by
housing ACCS.

NSA:  the north parcel remains of the tax roll based on violation of
exclusive use renting to by Zume Bakery, a private for profit business.  The
south parcel remains exempt.  The BOE apparently doesn't understand the
legislature's use of the word "property" rather than "parcel" in the statute
applied to NSA.

The Nuart, operated by CCM, remains property tax exempt *in spite of* the
long-standing regular non-exempt use by a private for profit school.  Why
exclusive use applies to NSA and Anselm House but not to CCM is beyond
comprehension.  Indeed, in listening to the deliberations, it appeared that
the BOE had forgotten the basis of our protest:  the undisputed
non-exclusive use of the property by a private for profit school wasn't even
mentioned, yet there was a fair amount of discussion of the literature
ministry, which we *never* disputed as an allowed use.

Similarly, all three Logos School parcels remain property tax exempt *in
spite of* the long-standing regular non-exempt uses by both a private for
profit driving school *and* private judo lessons which aren't a part of the
school.  Again, why exclusive use applies to NSA and Anselm House but not to
Faith Ministries, Inc. defies logic.

Shall we start a sign-up list of private businesses which would *love* to
benefit from property tax exemptions to which they aren't entitled?
Actually, call me Pollyanna because I think most local businesses have too
much integrity to screw other members of our community just to get an unfair
private advantage.

There are, of course, other issues (including at least one elected
official's belief that court decisions don't apply to his official duties,
ex parte communications, denial of due process, etc.), but I'm flabbergasted
at the lack of logic and consistency in the Latah County BOE's application
-- or more accurately, *lack* of application -- of property tax exemption
requirements.  When we are paying our property tax bills, I hope we all
remember that we are paying more because some are receiving unjust breaks
courtesy of our BOE.

It goes without saying that we look forward to appealing these mind-boggling
decisions to the Idaho Board of Tax Appeals, which we have faith will follow
the law and find the logic MIA in Latah County  :-)


Saundra Lund
Moscow, ID

The only thing necessary for the triumph of evil is for good people to do
nothing.
Edmund Burke