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<DIV>
<DIV>
<P><FONT face=Georgia size=3>Visionaries:</FONT></P>
<P><FONT face=Georgia size=3>Twice a year many of us receive property tax
assessment from Latah County. We may not be happy about it - what bill is
ever welcome - but the great majority of us pay up. <SPAN
class=859393416-19042005> A remedy is provided f</SPAN>or those who
believe their assessment is incorrect<SPAN
class=859393416-19042005>: </SPAN> <SPAN
class=859393416-19042005> t</SPAN>he assessment can be appealed. The
Latah County Commissioners, sitting as the Board of Equalization<SPAN
class=859393416-19042005>
(BOE) </SPAN>, reviews complaints and can either adjust the
taxed amount or uphold it. If <SPAN class=859393416-19042005>one
is </SPAN>unhappy with the BOE decision<SPAN
class=859393416-19042005>, that decision</SPAN> can <SPAN
class=859393416-19042005>be </SPAN>appeal<SPAN
class=859393416-19042005>ed </SPAN>to the Idaho Board of Tax Appeals<SPAN
class=859393416-19042005> (IBTA)</SPAN>. If the IBTA opinion is not
favorable, the matter can be heard<SPAN
class=859393416-19042005> in </SPAN>district court. </FONT></P>
<P><FONT face=Georgia><FONT size=3>Idaho Code <SPAN
class=859393416-19042005>63-602(3) </SPAN><STRONG>requires</STRONG> annual <SPAN
class=859393416-19042005> approval </SPAN>of all property tax
exemptions <SPAN class=859393416-19042005>(</SPAN></FONT></FONT><A
title=http://www3.state.id.us/cgi-bin/newidst?sctid=630060002.K
href="http://www3.state.id.us/cgi-bin/newidst?sctid=630060002.K"><FONT
face=Georgia
size=3>http://www3.state.id.us/cgi-bin/newidst?sctid=630060002.K</FONT></A><FONT
face=Georgia><FONT size=3><SPAN
class=859393416-19042005>). </SPAN> Latah County is among several
counties in Idaho that have ignored this statute. One of the consequence
of not conducting annual evaluations is <SPAN
class=859393416-19042005>the </SPAN><SPAN
class=859393416-19042005>potential for
</SPAN><STRONG>substantial</STRONG> loss of property tax revenue to the
county. This places an increased property tax burden on those of us
who do meet our financial obligations. In effect, we shoulder the load for
exempt organizations. Most of us are willing to do that, provided the
exemption is within the legal boundaries described in Idaho Code Title 63<SPAN
class=859393416-19042005> , </SPAN>Chapter 6 <SPAN
class=859393416-19042005>(</SPAN></FONT></FONT><A
title=http://www3.state.id.us/idstat/TOC/63006KTOC.html
href="http://www3.state.id.us/idstat/TOC/63006KTOC.html"><FONT face=Georgia
size=3>http://www3.state.id.us/idstat/TOC/63006KTOC.html</FONT></A><SPAN
class=859393416-19042005><FONT face=Georgia size=3>). </FONT></SPAN><FONT
face=Georgia size=3> </FONT></P>
<P><FONT face=Georgia size=3> In 2004 Saundra Lund and I, as
interveners, filed property tax exemption appeals based on two
properties owned and/or operated by Christ Church. <SPAN
class=859393416-19042005>Last July, t</SPAN>he
BOE revoked <SPAN
class=859393416-19042005> property </SPAN>tax exemption <SPAN
class=859393416-19042005>from</SPAN> a church<SPAN
class=859393416-19042005>-</SPAN>owned office building<SPAN
class=859393416-19042005> (</SPAN>Anselm House and
</FONT><FONT face=Georgia size=3><SPAN
class=859393416-19042005>from </SPAN>one parcel of the two parcel site
of New St. Andrews<SPAN class=859393416-19042005> (NSA), a private
college</SPAN>. The elders and pastor of Christ Church chose
to appeal the BOE decision<SPAN class=859393416-19042005>s revoking
property tax exemption for Anselm House and one NSA parcel</SPAN> to
the IBTA. Saundra Lund and I chose to appeal the<SPAN
class=859393416-19042005> split BOE decision upholding property tax
exemption for the other </SPAN>NSA parcel. In March, two members of
the IBTA recused themselves from the case which, in effect,
upheld the BOE decision. Christ Church counsel Greg Dickison filed<SPAN
class=859393416-19042005> with the IBTA </SPAN>for a reconsideration
of the<SPAN class=859393416-19042005> decisions</SPAN>. His request
was denied<SPAN class=859393416-19042005> last week</SPAN>. It is unclear
if Christ Church will challenge the BOE finding in district court. Ongoing
litigation prevents Latah County from collecting <SPAN
class=859393416-19042005>the </SPAN>property tax <SPAN
class=859393416-19042005>due </SPAN>for Anselm House
or NSA. It is possible to imagine that if the district court
upholds the BOE decision<SPAN class=859393416-19042005>s</SPAN>, further appeals
will be made in higher courts by Christ Church and NSA. It may be years
before a penny of properly assessed property tax is collected from either
entity.</FONT></P>
<P><FONT face=Georgia><FONT size=3>Last week Saundra Lund and I filed additional
property tax exemption appeals <SPAN class=859393416-19042005>pertaining
to </SPAN>two <SPAN class=859393416-19042005>other </SPAN><SPAN
class=859393416-19042005>entities </SPAN>in Moscow<SPAN
class=859393416-19042005>: Logos School and Community Christian Ministries
(CCM)</SPAN>. <SPAN class=859393416-19042005> We are asking the
BOE to determine if the</SPAN><SPAN
class=859393416-19042005>se entities </SPAN>operate within the
intended scope of Idaho Code 62-603B and 62-<SPAN
class=859393416-19042005> 6</SPAN>03E<SPAN class=859393416-19042005>
</SPAN></FONT></FONT><<A
title=http://www3.state.id.us/idstat/TOC/63006KTOC.html
href="http://www3.state.id.us/idstat/TOC/63006KTOC.html"><FONT face=Georgia
size=3>http://www3.state.id.us/idstat/TOC/63006KTOC.html</FONT></A><FONT
face=Georgia><FONT size=3><SPAN class=859393416-19042005>)</SPAN>. The
particulars of our complaints are available<SPAN
class=859393416-19042005> to all interested </SPAN>at the County
Commissioners office in the Latah County Courthouse.</FONT></FONT></P>
<P><FONT face=Georgia size=3>Doug Wilson's recent entry on his blog site "Blog
and Mablog" </FONT><A title=http://dougwils.com/
href="http://dougwils.com/"><FONT face=Georgia
size=3>http://dougwils.com/</FONT></A><FONT face=Georgia size=3> "The
Thicken Plots" dated <SPAN
class=859393416-19042005>yesterday </SPAN>bitterly bemoans that his
organizations are the subject of our scrutiny. Doug
emphasizes two "facts":<BR>1. Logos
School and the Nuart are not behaving badly or nefariously, they are just doing
what "virtually every non-profit entity in out town
does."<BR>2. He is the real "target" of these
property tax exemptions. </FONT></P>
<P><FONT face=Georgia><FONT size=3>Since we were originators of the complaints
we are well acquainted with the content. No allegations of "bad" or
"nefarious" behavior were made. Although Doug may well be the center of
his universe, he certainly is not the center of ours. It is unbridled
grandiosity, in my opinion, to assume that just because he is the founder
and pastor of Christ Church; a founder and lifetime member board
member, permanent board member of the Board of Trustee's Executive
Council<SPAN class=859393416-19042005> , </SPAN>and Senior
Fellow of New St. Andrews; Founder and <SPAN
class=859393416-19042005> l</SPAN>ife-time member of the Board of Trustees
of Logos School; Editor of Credenda Agenda; instructor at the Christ Church
seminary Greyfriars Hall; the most publishe<SPAN
class=859393416-19042005>d </SPAN> author in the Canon Press
stable (Christ Church's very profitable publishing operation); founder
and ex-officio member of Association of Classical Christian Schools,
(an organization headquartered in Anselm House, Moscow, Idaho which
"accredits" classical Christian Schools); a Director of Community
Christian Ministries; and President of Mistra, Inc.<SPAN
class=859393416-19042005>, reportedly </SPAN>a 501(c)(3)<SPAN
class=859393416-19042005> which is </SPAN>newly registered with the
Idaho Secretary of State<SPAN class=859393416-19042005>
(</SPAN></FONT></FONT><A
title=http://www.accessidaho.org/public/sos/corp/search.html?ScriptForm.startstep=viewentity&ScriptForm.startScriptForm.start.ScriptStepView.viewentityFILEvalue=C159407
href="http://www.accessidaho.org/public/sos/corp/search.html?ScriptForm.startstep=viewentity&ScriptForm.startScriptForm.start.ScriptStepView.viewentityFILEvalue=C159407"><FONT
face=Georgia
size=3>http://www.accessidaho.org/public/sos/corp/search.html?ScriptForm.startstep=viewentity&ScriptForm.startScriptForm.start.ScriptStepView.viewentityFILEvalue=C159407</FONT></A><FONT
face=Georgia><FONT size=3><SPAN class=859393416-19042005>) </SPAN>that he
has been singled out for special attention.<SPAN
class=859393416-19042005> </SPAN></FONT></FONT></P>
<P><FONT face=Georgia><FONT size=3><SPAN
class=859393416-19042005></SPAN></FONT></FONT><FONT size=+0><FONT face=Georgia
size=3>By the way, in the organizations listed above, if Doug is not the titular
head, one can be sure that a Christ Church elder is. This way
of business management has been eloquently described by Doug
himself many times<SPAN class=859393416-19042005>, </SPAN>"He who takes the
King's coin, becomes the King's man." King Wilson's finger and toes
are in so many "non-profit" pots, it is hard to avoid appearing
to "target" him. However, it matters not one whit how many boards Doug
graces with his presence as long as the board and organization are operating
within the letter and meaning of the law. If they aren't, they merit the
public scrutiny. </FONT></FONT></P>
<P><FONT face=Georgia size=3>Perhaps in the near future, the BOE will
routinely require factual financial documents from non-profit organizations
in Latah County -<SPAN class=859393416-19042005> a suggestion that Saundra
and I happily support</SPAN>. In the meantime, we have asked the BOE to
obtain, through the discovery process, appropriate financial documents from
CCM and Logos to ensure that BOE members are able to make a fully informed
judgement on their<SPAN class=859393416-19042005> </SPAN> property tax
exemptions. Doug is correct in calling us "troubled women" - we are deeply
troubled by the current Latah County protocols in granting property tax
exemptions. We are also hopeful that at some point the citizens of
Moscow will receive a meaningful explanation from the pastor and leaders of
Christ Church why it is that inconvenient laws, ranging from zoning codes to
property taxes, don't apply to them. It remains a mystery to us why
they shriek like insatiable babies if anyone suggests they
should be weaned from the government breast, they claim to
despise. </FONT></P>
<P><FONT face=Georgia size=3>Rose Huskey and Saundra Lund</FONT></P></DIV></DIV>
<DIV> </DIV>
<DIV><FONT lang=0 face=Verdana size=2 FAMILY="SANSSERIF" PTSIZE="10">"One cannot
level one's moral lance at every evil in the universe. There are just too many
of them. But you can do something, and the difference between doing something
and doing nothing is everything." Daniel Berrigan<BR></FONT><FONT lang=0
face=Arial color=#000000 size=2 FAMILY="SANSSERIF"
PTSIZE="10"><BR></FONT></DIV></FONT></FONT></FONT></BODY></HTML>