[Vision2020] Daily News: Tax Appeals Board Won't Rule on NSA Tax Status

[Saundra Lund]

Visionaries:

The article below my signature appeared in this weekend's Daily News.

To recap, Christ Church's office building Anselm House and the north parcel
of New St. Andrews College (NSA) were put back on the tax rolls last July by
that Latah County Board of Equalization (BOE) as a result of challenges by
Rose Huskey and I.  Those decisions were appealed by Christ Church and NSA
to the Idaho Board of Tax Appeals (IBTA).  The south NSA parcel remained
property tax exempt, a decision Rose and I appealed to the IBTA.  All three
appeals were heard by the IBTA last November.

We are disappointed the IBTA didn't rule on our appeal of the BOE decision
regarding the south NSA parcel, and we submitted a written request to the
IBTA on 3/23/05 for information about the reason(s) for recusal by two of
the board members.  As appellants, we want to know what on earth happened to
apparently taint the process.

I was also disappointed to read that Latah County will not pursue the issue
further.  Evidence and testimony offered at the November appeal prove
non-exclusive use of the south NSA parcel, which should put that parcel back
on the property tax rolls as well.

Please scroll past my signature for the Daily News article.


Saundra Lund
Moscow, ID

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

Tax appeals board won't rule on NSA tax status 

Megan Doyle

The Idaho Board of Tax Appeals declined to rule on the tax-exempt status of
portions of a Christ Church owned building and New St. Andrews College,
claiming board members received information that would bias their decision.

State board members Lyle Cobbs and David Kinghorn reportedly recused
themselves after "earnest deliberation" March 15. 

"Said members offer, they have been individually subjected to information
affecting their impartiality and ability to consider the record in a fair
and just manner," according to a statement released this week by the state
board. 

The specifics of the information and where it came from were not stated. 

State board commissioners were unavailable for comment. 

The board's inability to rule means the tax-exempt status remains as
determined by the county Board of Equalization in July. The board, made up
of the Latah County Board of Commissioners, originally granted a change in
tax exempt status at the church's Anselm House and a portion of the college
but changed its decision following an appeal by Moscow residents Rosemary
Huskey and Saundra Lund. 

Latah County Deputy Prosecutor Jim Craig said as a matter of default the
Board of Equalization's final decision will remain in effect. 

"This, in effect, holds the county's decision," Craig said. 

Craig said the county will not pursue the issue further, but the other
parties have the option of petitioning for judicial review. 

Roy Atwood, president of New St. Andrews College and Doug Wilson, pastor of
Christ Church, said the two entities will appeal to district court. 

"The report raises more questions than it answers," Atwood said of the board
members' decision to recuse themselves. 

Atwood said the college plans to research what information was presented to
Cobbs and Kinghorn and who it came from. 

Christ Church elders also were left with unanswered questions from the
order. 

"We would like to know the reason for the recusal," Wilson said. 

Last May, the county's Board of Equalization changed the exemption status of
New St. Andrews College from 89 percent to 88.91 percent. The exemption
status of Anselm House was changed from 81 to 92 percent. 

The Board of Equalization, minus Commissioner Paul Kimmell who recused
himself from the July appeal hearing because he attends Christ Church, ruled
that the north building of New St. Andrews, with Zumé Bakery and Cafe,
should be fully taxed. The board also determined that the south end of the
building, which is on a different land parcel, should be tax exempt. They
also determined that Anselm House should be fully taxed. 

The decision led New Saint Andrews and Christ Church to appeal to the Idaho
Board of Tax Appeals. 

Huskey and Lund also appealed a portion of the county's ruling. The two
women claimed all of Anselm House and New St. Andrews' properties should be
taxed. 

The state board conducted a hearing Nov. 4 to discuss the appeals. Questions
raised at the hearing concerned exclusive use of a building for nonprofit or
for-profit purposes. 

Atwood said all involved from the church and college would like to know more
about the board's failure to rule. 

"It was a very odd outcome," Atwood said. "I guess we can only hope the
district court doesn't recuse itself." 


Megan Doyle can be reached at (208) 882-5561, ext. 237, or by e-mail at
mdoyle at dnews.com.