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<DIV><FONT face="Verdana Ref" size=4>Dan, et al,</FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4></FONT> </DIV>
<DIV><FONT face="Verdana Ref" size=4>The current law requires that a taxpayer be
given notice by the BOE before a <STRONG>FINAL</STRONG> decision to raise the
assessment, but as the law is now written notice is not required before. A
property owner thus has the right to review and object to any tenative decision
by the BOE.</FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4></FONT> </DIV>
<DIV><FONT face="Verdana Ref" size=4>This phrasing protects property owners from
wasting their time on spurious appeals.</FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4></FONT> </DIV>
<DIV><FONT face="Verdana Ref" size=4>W.</FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4></FONT> </DIV>
<DIV> </DIV>
<DIV><FONT size=5>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</FONT><FONT size=5><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.</FONT><BR></DIV>
<DIV><FONT face="Verdana Ref" size=4></FONT> </DIV>
<DIV><FONT face="Verdana Ref" size=4>----- Original Message ----- </FONT>
<DIV><FONT face="Verdana Ref" size=4>From: "Dan Carscallen" <</FONT><A
href="mailto:predator75@moscow.com"><FONT face="Verdana Ref"
size=4>predator75@moscow.com</FONT></A><FONT face="Verdana Ref"
size=4>></FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4>To: <</FONT><A
href="mailto:vision2020@moscow.com"><FONT face="Verdana Ref"
size=4>vision2020@moscow.com</FONT></A><FONT face="Verdana Ref"
size=4>></FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4>Sent: Thursday, July 08, 2004 6:18
AM</FONT></DIV>
<DIV><FONT face="Verdana Ref" size=4>Subject: RE: [Vision2020] why the BOE
meeting time</FONT></DIV></DIV>
<DIV><FONT face="Verdana Ref"><BR><FONT size=4></FONT></FONT></DIV><FONT
face="Verdana Ref" size=4>| Personally, I'd want to know, and be present, if one
of my neighbors was<BR>| coming in to protest the valuation of my property.<BR>|
<BR>| But maybe that's just me.<BR>| <BR>| DC<BR>| <BR>| -----Original
Message-----<BR>| From: </FONT><A
href="mailto:vision2020-bounces@moscow.com"><FONT face="Verdana Ref"
size=4>vision2020-bounces@moscow.com</FONT></A><BR><FONT face="Verdana Ref"
size=4>| [mailto:vision2020-bounces@moscow.com] On Behalf Of Donovan Arnold<BR>|
Sent: Wednesday, July 07, 2004 9:18 PM<BR>| To: </FONT><A
href="mailto:msolomon@moscow.com"><FONT face="Verdana Ref"
size=4>msolomon@moscow.com</FONT></A><FONT face="Verdana Ref" size=4>; </FONT><A
href="mailto:vision2020@moscow.com"><FONT face="Verdana Ref"
size=4>vision2020@moscow.com</FONT></A><BR><FONT face="Verdana Ref" size=4>|
Subject: RE: [Vision2020] why the BOE meeting time<BR>| <BR>| <BR>| <BR>| Mark,
they said that at the meeting. It was not a mystery to anyone I<BR>| don't <BR>|
think.<BR>| <BR>| What is a mystery is why they think anyone else has a say in
the appeal<BR>| of <BR>| someone else. They are not suing anybody. The only
reason the property <BR>| owners need to be contacted is if the the taxes are
changed, not for <BR>| considering it. Could you imagine if every property owner
in Latah had a<BR>| <BR>| right to be notified individually become considering
the valuation of<BR>| their <BR>| property?<BR>| <BR>| The law is clear on this
one and the board made the wrong decision.<BR>| <BR>| Donovan J Arnold<BR>|
<BR>| >From: Mark Solomon <</FONT><A
href="mailto:msolomon@moscow.com"><FONT face="Verdana Ref"
size=4>msolomon@moscow.com</FONT></A><FONT face="Verdana Ref" size=4>><BR>|
>To: </FONT><A href="mailto:vision2020@moscow.com"><FONT face="Verdana Ref"
size=4>vision2020@moscow.com</FONT></A><BR><FONT face="Verdana Ref" size=4>|
>Subject: [Vision2020] why the BOE meeting time<BR>| >Date: Wed, 7 Jul
2004 12:54:09 -0700<BR>| ><BR>| >Visionaries,<BR>| ><BR>| >There has
been question as to why the BOE is meeting at such an <BR>| >unlikely<BR>|
>time (Friday at 6pm). Here's the reason (aside from the already<BR>|
well-posted <BR>| >reasons as to why they should have met at the previously
scheduled<BR>| time):<BR>| ><BR>| >From Idaho Code 63-501:<BR>| ><BR>|
>"The board of equalization must complete such business and adjourn as a<BR>|
>board of equalization on the second Monday of July...."<BR>| ><BR>|
>Mark Solomon<BR>| ><BR>|
>_____________________________________________________<BR>| >List services
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>
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