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<DIV><FONT face="Verdana Ref"><FONT size=4><FONT face="Times New Roman"
size=5>Idaho Statutes <A
href="http://www3.state.id.us/cgi-bin/newidst?sctid=630050006.K">http://www3.state.id.us/cgi-bin/newidst?sctid=630050006.K</A></FONT></FONT></FONT></DIV>
<DIV><FONT face="Verdana Ref"><FONT size=4><FONT face="Times New Roman"
size=5><BR><BR>
TITLE
63<BR>
REVENUE AND
TAXATION<BR>
CHAPTER
5<BR>
EQUALIZATION OF ASSESSMENTS<BR> 63-506. NOTICE TO
TAXPAYER OF NEW ASSESSMENTS AND CHANGES. The board of<BR>equalization
<STRONG>must,</STRONG> <STRONG>before taking final action</STRONG> in equalizing
the assessed value<BR>of the property of any person refusing to appear and
testify, or<STRONG> in increasing<BR>the assessed value of any
property</STRONG>, notify the owner thereof, or his agent or<BR>representative,
of its intention to do so, and require such person to appear<BR>forthwith before
the board and make objection, if he has any. The board may<BR>direct the notice
to be served personally upon the owner, or his agent or<BR>representative; or,
it may direct the clerk to serve the notice by mail,<BR>addressed to such owner,
or his agent or representative, at his last known<BR>post office address. In the
case of service by mail, the board of equalization<BR>shall not take final
action until five (5) days after the mailing of such<BR>notice, unless the
owner, or his agent, or representative, shall sooner<BR>appear. If the owner is
one other than the equitable titleholder, such as an<BR>escrowee, trustee of
trust deed or other third party, the owner shall, within<BR>ten (10) days,
deliver to the equitable titleholder a true copy of the notice<BR>from the board
of equalization.<BR></DIV></FONT></FONT></FONT>
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size=5></FONT></FONT></FONT> </DIV>
<DIV><FONT face="Verdana Ref"><FONT size=4><FONT face="Times New Roman"
size=5></FONT> </DIV>
<DIV><BR>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.)</DIV>
<DIV> </DIV>
<DIV>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?</DIV>
<DIV> </DIV>
<DIV> </DIV>
<DIV>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?</DIV>
<DIV><BR>Wayne</DIV>
<DIV> </DIV>
<DIV>Art Deco (Wayne Fox)<BR><A
href="mailto:deco@moscow.com">deco@moscow.com</A><BR></FONT></FONT></DIV></BODY></HTML>