Commissioners’ Meeting Minutes – Week of December 25

***Monday, December 25, 2023, Commissioners did not meet due to the Christmas holiday.

***Tuesday, December 26, 2023, at 9:00 a.m., Commissioners met in regular session with Chairman Tim Bertling, Commissioner Wally Cossairt, Commissioner Ben Robertson, Clerk Glenda Poston, and Deputy Clerk Michelle Rohrwasser.

Commissioners said the Pledge of Allegiance.

9:00 a.m., Treasurer Jenny Economu joined the meeting to discuss a tax matter.

Treasurer Economu informed Commissioners of a tax shortage due to the State of Idaho’s tax relief program and she said she would like to pay the shortage out of the county’s general fund. Chairman Bertling said he doesn’t see why that can’t be done. The total is $331.34, but it’s split into two equal payments of $165.67.

Commissioner Robertson moved to pay the shortage caused by the State of Idaho tax relief program out of Boundary County’s general fund in the amount of $165.67. Commissioner Cossairt second. Motion passed unanimously.

The meeting with Treasurer Economu ended at 9:05 a.m.

Commissioner Cossairt moved to adopt Resolution 2024-13 (arpa). A resolution of Boundary County, ARPA Appropriation to Trow Creek Water Association. Commissioner Robertson second. Motion passed unanimously. Resolution 2024-13 reads as follows:
RESOLUTION 2024-13
Boundary County
ARPA Appropriation to Trow Creek Water Assoc

WHEREAS, Boundary County has received ARPA funds to be used in payment, among other things, for Covid related expenses, and

WHEREAS, Boundary County has received $2,378,448.00 from the American Rescue Plan (ARPA)

WHEREAS, the Boundary County Commissioners deem it in the best interest of the general public of Boundary County to aid the Trow Creek Water Association for the purpose of a grant match for water/improvements to the current system.

WHEREAS Boundary County authorizes payment to Trow Creek in the amount not to exceed $17,500.00 for the associated grant request matching funds

WHEREAS, the addition or distribution of this revenue does not affect the tax levy for Boundary County, and

WHEREAS, it is appropriate that the funds be released and used for the grant application match for Trow Creek Water Association, in the amount to not exceed $17,500.00

NOW THEREFORE, upon motion duly made, seconded and unanimously carried,

IT IS RESOLVED, that the amount of $17,500.00 to be disbursed from the ARPA account #107

IT IS FURTHER RESOLVED that the Clerk is instructed to deliver certified copies of this resolution to the Boundary County Treasurer and the Boundary County Auditor.
DATED this 26th day of December, 2023
COUNTY OF BOUNDARY
BOARD OF COUNTY COMMISSIONERS
s/__________________________
Tim Bertling, Chairman
s/___________________________
Wally Cossairt, Commissioner
s/____________________________
Ben Robertson, Commissioner
ATTEST:
s/_____________________________________________
Glenda Poston, Clerk of the Board of County Commissioners
Recorded as instrument #296139

Commissioner Cossairt moved to approve Certificates of Residency for Jessica Hart and Noah Bostrom. Commissioner Robertson second. Motion passed unanimously.

Commissioner Cossairt moved to grant an extension of time to pay the first half of year 2023 property taxes for parcel #MH62N02E291530A and to accept the amount of $129.77, plus late fees and interest by February 26, 2024. Commissioner Robertson second. Motion passed unanimously.

Commissioner Cossairt moved to sign the Boundary County FY23 Indigent Defense Expenditure Report signature page. Commissioner Robertson second. Motion passed unanimously.

Commissioner Cossairt moved to grant an extension of time to pay year 2023 taxes for parcel #MH61N02E04391AA and to accept the balance due of $104.02, plus late fees and interest when the property owner receives their tax refund. Commissioner Robertson second. Motion passed unanimously.

Commissioner Cossairt moved to grant an extension of time to pay year 2023 taxes for parcel #MH61N02E04391BA and to accept the balance due of $ 105.90, plus late fees and interest no later than June, 2024. Commissioner Robertson second. Motion passed unanimously.

Commissioners tended to administrative duties until their next meeting at 9:30 a.m.

9:30 a.m., County Civil Attorney Tevis Hull joined the meeting via conference call to update Commissioners on various matters.

9:38 a.m., Commissioner Robertson moved to go into executive session pursuant to Idaho Code 74-206(1)b, to consider the evaluation, dismissal or disciplining of, or to hear complaints or charges brought against, a public officer, employee, staff member or individual agent, or public-school student; and Idaho Code 74-206(1)c, to acquire an interest in real property which is not owned by a public agency. Commissioner Cossairt second. Commissioners voted as follows: Chairman Bertling “aye”, Commissioner Cossairt “aye” and Commissioner Robertson “aye”. Motion passed unanimously. The executive session ended at 9:52 a.m. No action was taken.

The call with Attorney Hull ended at 9:52 a.m.

Commissioner Robertson moved to authorize the Chairman to sign the FY 2023 Annual Federal Financial Forms for Airport Improvement Project (AIP) Grants #017 for the environmental assessment and #023 for slope stabilization. Commissioner Cossairt second. Motion passed unanimously.

Commissioner Robertson moved to sign the Hangar Lease Agreements with Pack 10, LLC for Hangar A, Richard Little for Hangar P, Northern Air, Inc. for Hangar S, Rick DeCarlo for Hangar Q, and Lucracorp, Inc. for Hangar K. Commissioner Cossairt second. Motion passed unanimously.

Commissioner Cossairt moved to adopt Resolution 2024-10a. A resolution of Boundary County, Idaho Board of County Commissioners amending Resolution 2024-10, regarding the reappointment of John Cranor to the Boundary County Planning and Zoning Commission, due to a clerical error. Commissioner Robertson second. Motion passed unanimously. Resolution 2024-10a reads as follows:

Boundary County, Idaho Resolution 2024-10a

A RESOLUTION OF BOUNDARY COUNTY, IDAHO BOARD OF COUNTY COMMISSIONERS
AMENDING RESOLUTION 2024-10, REGARDING THE REAPPOINTMENT OF JOHN CRANOR TO THE BOUNDARY COUNTY PLANNING AND ZONING COMMISSION, DUE TO A CLERICAL ERROR.

WHEREAS, Idaho Code §67-6504(a) and Boundary County Land Use Ordinance 9B18LOV2 Section 3.6.3 provide the authority for the appointment and reappointment of members to the Boundary County Planning and Zoning Commission; and

WHEREAS, a vacancy will exist on the Boundary County Planning and Zoning Commission with the expiration of the term for John Cranor on January 1, 2024; and

WHEREAS, Idaho Code §67-6504(a) provides the authority for the Chairman of the Board of Commissioners to appoint members to the Planning and Zoning Commission, subject to confirmation by majority vote of the Boundary County Board of Commissioners; and

WHEREAS, following its November 30, 2023, regular meeting, the Boundary County Planning and Zoning Commission unanimously recommended to the Board of County Commissioners reappointment of John Cranor who meets the eligibility requirements of Idaho Code and Boundary County land use codes to serve; and

WHEREAS, John Cranor and will have served more than two full terms with the Planning and Zoning Commission with this appointment, and Idaho Code §67-6504(a) requires that no person shall serve more than two (2) full consecutive terms without specific concurrence by two-thirds (2/3) of the governing board adopted by motion and recorded in the minutes; and

WHEREAS, the Planning and Zoning Commission has recommended, and the Board of County Commissioners concur with the appointment of John Cranor to serve an additional four-year term on the Planning and Zoning Commission; and

WHEREAS, this amended resolution corrects a clerical error made in the original resolution as it relates to listing an incorrect board member’s name; and

NOW, THEREFORE, BE IT RESOLVED by the members of the Board of County Commissioners of the County of Boundary, Idaho, that John Cranor be appointed to a four-year term on the Boundary County Planning and Zoning Commission beginning January 1, 2024, and ending January 1, 2028.

This resolution shall be in full force from the date of its adoption.

Upon a motion to adopt the text of the foregoing Resolution made by Commissioner Cossairt and seconded by Commissioner Robertson, the foregoing was duly enacted as a Resolution of the Board of County Commissioners of Boundary County, Idaho, on the 26th day of December, 2023.

BOUNDARY COUNTY BOARD OF COMMISSIONERS

Tim Bertling, Chairman Yes
Wally Cossairt, Commissioner Yes
Ben Robertson, Commissioner Yes

BOUNDARY COUNTY BOARD OF COMMISSIONERS
s/
Tim Bertling, Chairman
s/
Wally Cossairt, Commissioner
s/
Ben Robertson, Commissioner

ATTEST:
s/____________________________ 12-26-23
Glenda Poston Date
Boundary County Clerk/Auditor/Recorder
Recorded as instrument #296137

Commissioner Cossairt moved to adopt Resolution 2024-11a. A resolution of Boundary County, Idaho Board of County Commissioners amending Resolution 2024-11, regarding the reappointment of Scott Fuller to the Boundary County Planning and Zoning Commission, due to a clerical error. Commissioner Robertson second. Motion passed unanimously. Resolution 2024-11a reads as follows:

Boundary County, Idaho Resolution 2024-11a

A RESOLUTION OF BOUNDARY COUNTY, IDAHO BOARD OF COUNTY COMMISSIONERS
AMENDING RESOLUTION 2024-11, REGARDING THE REAPPOINTMENT OF SCOTT FULLER TO THE BOUNDARY COUNTY PLANNING AND ZONING COMMISSION, DUE TO A CLERICAL ERROR.

WHEREAS, Idaho Code §67-6504(a) and Boundary County Land Use Ordinance 9B18LOV2 Section 3.6.3 provide the authority for the appointment and reappointment of members to the Boundary County Planning and Zoning Commission; and

WHEREAS, a vacancy will exist on the Boundary County Planning and Zoning Commission with the expiration of the term for Scott Fuller on January 1, 2024; and

WHEREAS, Idaho Code §67-6504(a) provides the authority for the Chairman of the Board of Commissioners to appoint members to the Planning and Zoning Commission, subject to confirmation by majority vote of the Boundary County Board of Commissioners; and

WHEREAS, following its November 30, 2023, regular meeting, the Boundary County Planning and Zoning Commission unanimously recommended to the Board of County Commissioners reappointment of Scott Fuller who meets the eligibility requirements of Idaho Code and Boundary County land use codes to serve; and

WHEREAS, Scott Fuller and will have served more than two full terms with the Planning and Zoning Commission with this appointment, and Idaho Code §67-6504(a) requires that no person shall serve more than two (2) full consecutive terms without specific concurrence by two-thirds (2/3) of the governing board adopted by motion and recorded in the minutes; and

WHEREAS, the Planning and Zoning Commission has recommended, and the Board of County Commissioners concur with the appointment of Scott Fuller to serve an additional four-year term on the Planning and Zoning Commission.

WHEREAS, this amended resolution corrects a clerical error made in the original resolution as it relates to listing an incorrect board member’s name; and

NOW, THEREFORE, BE IT RESOLVED by the members of the Board of County Commissioners of the County of Boundary, Idaho, that Scott Fuller be appointed to a four-year term on the Boundary County Planning and Zoning Commission beginning January 1, 2024, and ending January 1, 2028.

This resolution shall be in full force from the date of its adoption.

Upon a motion to adopt the text of the foregoing Resolution made by Commissioner Cossairt and seconded by Commissioner Robertson, the foregoing was duly enacted as a Resolution of the Board of County Commissioners of Boundary County, Idaho, on the 26th day of December, 2023.

BOUNDARY COUNTY BOARD OF COMMISSIONERS

Tim Bertling, Chairman Yes
Wally Cossairt, Commissioner Yes
Ben Robertson, Commissioner Yes

BOUNDARY COUNTY BOARD OF COMMISSIONERS
s/
Tim Bertling, Chairman
s/
Wally Cossairt, Commissioner
s/
Ben Robertson, Commissioner

ATTEST:
s/____________________________ 12-26-23
Glenda Poston Date
Boundary County Clerk/Auditor/Recorder
296138

Commissioner Cossairt moved to adopt Resolution 2024-14. A resolution of Boundary County, Idaho amending the official comprehensive plan map designation from rural residential to rural community/commercial for Steven & Lena Kauffman, Planning Department File #23-0065. Commissioner Robertson second. Motion passed unanimously. Resolution 2024-14 reads as follows:

Boundary County, Idaho Resolution 2024-14

A RESOLUTION OF BOUNDARY COUNTY, IDAHO
AMENDING THE OFFICIAL COMPREHENSIVE PLAN MAP DESIGNATION
FROM RURAL RESIDENTIAL TO RURAL COMMUNITY/COMMERCIAL
STEVEN & LENA KAUFFMAN, PLANNING DEPARTMENT FILE #23-0065

WHEREAS, the Boundary County Board of County Commissioners has the authority pursuant to Idaho Code §67-6509 to amend its Comprehensive Plan; and

WHEREAS, any person may petition the governing board for a plan amendment at any time, pursuant to the Idaho Local Land Use Planning Act and local land use law; and

WHEREAS, Steven and Lena Kauffman submitted an application to amend the Boundary County Comprehensive Plan Map land use designation from Rural Residential to Rural Community/Commercial for a portion of a ±10.57-acre parcel split by two different map designations and known as RP62N02E183150A in Section 18, Township 62 North, Range 2 East, B.M.; and

WHEREAS, The requested map amendment would result in the entire parcel being designated Rural Community/Commercial; and

WHEREAS, Boundary County Planning and Zoning Commission conducted a duly noticed public hearing on April 27, 2023, and recommended approval of the application, and the Boundary County Board of Commissioners conducted a duly noticed public hearing on June 20, 2023, and approved the request; and

WHEREAS, the request to change the comprehensive plan map, which is based upon the findings and conclusions, is in accord with the Comprehensive Plan criteria of Section 18 of the Boundary County Land Use Ordinance, as evidenced by the Board of Commissioners’ decision letter dated September 18, 2023; and

WHEREAS, pursuant to Idaho Code §67-6509, no plan shall be effective unless adopted by resolution by the governing board;

NOW, THEREFORE, BE IT RESOLVED by the Boundary County Board of Commissioners that the Comprehensive Plan map is hereby amended to change the land use designation from Rural Residential to Rural Community/Commercial for the entire ±10.57-acre parcel known as parcel RP62N02E183150A, depicted in attached Exhibit A and described as follows: A tract of land in Government Lot One (1) of Section Eighteen (18), Township Sixty-two (62) North, Range Two (2) East of the Boise Meridian, Boundary County, Idaho; being that property described in Instrument Number 273857 as the North 40 Rods (660.00 feet) of the West 48 Rods (792 feet) of said Government Lot 1 and more particularly described as follows: Beginning at the Northwest corner of said Section 18; thence along the north line of Section 18, N 89º55’16” E, 792.04 feet; thence S 00º29’55” W, 662.94 feet to a 5/8 inch rebar with plastic cap stamped PLS 6050; thence S 89º55’49” W, 792.04 feet to the West line of the Section; thence along the west line of the Section, N 00º29’55” E, 662.82 feet to the POINT OF BEGINNING. LESS Highway No. 2 right of Way; LESS County Road Right of Way; 10.63 Net Acreage.

Done this 26th day of December, 2023.

BOUNDARY COUNTY
BOARD OF COMMISSIONERS
s/_____________________________
Tim Bertling, Chairman
s/_____________________________
Wally Cossairt, Commissioner
s/_____________________________
Ben Robertson, Commissioner

ATTEST:
s/_______________________ 12-26-2023
Glenda Poston Date
Clerk of the Board of County Commissioners
Recorded as instrument #296140
Clerk’s Note: Exhibit A can be found attached to the original resolution located in the Clerk’s Office vault.

Commissioner Cossairt moved to adopt Ordinance 2024-6. An ordinance of Boundary County Planning & Zoning File #23-0065 for Steven & Lena Kauffman for a zone change from rural residential to rural community/commercial. Commissioner Robertson second. Commissioners voted as follows: Chairman Bertling “aye”, Commissioner Cossairt “aye” and Commissioner Robertson “aye”. Motion passed unanimously. Ordinance 2024-6 reads as follows:

BOUNDARY COUNTY, IDAHO
ORDINANCE NO. 2024-6
BOUNDARY COUNTY PLANNING & ZONING FILE #23-0065
STEVEN & LENA KAUFFMAN ZONE CHANGE
RURAL RESIDENTIAL TO RURAL COMMUNITY/COMMERCIAL

AN ORDINANCE OF BOUNDARY COUNTY, IDAHO, AMENDING THE BOUNDARY COUNTY OFFICIAL ZONING MAP (BOUNDARY COUNTY ZONE DISTRICT MAP) BY REZONING A PORTION OF A CERTAIN PARCEL OF LAND IN SECTION 18, TOWNSHIP 62 NORTH, RANGE 2 EAST, B.M., FROM RURAL RESIDENTIAL TO RURAL COMMUNITY/COMMERCIAL AND PROVIDING SEVERABILITY AND AN EFFECTIVE DATE.

WHEREAS, Idaho Code §67-6511 and Boundary County land use codes provide the procedures and authority for the county to amend its zoning map; and

WHEREAS, Steven and Lena Kauffman submitted an application to amend the Boundary County Official Zoning Map from Rural Residential to Rural Community/Commercial for a portion of a ±10.57-acre parcel split by two different zones and known as Assessor’s Parcel RP62N02E183150A in Section 18, Township 62 North, Range 2 East, B.M., and

WHEREAS, The requested map amendment would result in the entire parcel being zoned Rural Community/Commercial; and

WHEREAS, Boundary County Planning and Zoning Commission and the Boundary County Board of Commissioners held duly noticed public hearings on April 27, 2023, and June 20, 2023, respectively, at which time interested persons had the right to be heard per Idaho Code §65-6509; and

WHEREAS, pursuant to Idaho Code §67-6511 and §67-6509, the request to amend the official zoning map was evaluated to determine the extent and nature of the amendment request with particular consideration given to the effects of delivery of and provisions for public services; and

WHEREAS, As required by Idaho Code §67-6511, the governing board has analyzed the proposed change to the zoning map to ensure that it is not in conflict with the policies of the adopted comprehensive plan; and

WHEREAS, Boundary County Board of County Commissioners has approved a resolution to change the Comprehensive Plan Map land use designation from Rural Residential to Rural Community/Commercial for a portion of the subject parcel; and

WHEREAS, the request to amend the official zoning map was approved by the Boundary County Board of Commissioners following the public hearing, as evidenced by the Board of Commissioners’ decision letter dated September 18, 2023.

NOW THEREFORE, Be it ordained by the Board of County Commissioners of Boundary County, Idaho that the following ordinance is hereby adopted, as follows:

Section 1. Adoption of Ordinance:

The Boundary County Official Zoning Map (Boundary County Zone District Map) is hereby amended to rezone from Rural Residential to Rural Community/Commercial the entire ±10.57-acre parcel known as RP62N02E183150A. The parcel is illustrated in attached Exhibit A and described as follows: A tract of land in Government Lot One (1) of Section Eighteen (18), Township Sixty-two (62) North, Range Two (2) East of the Boise Meridian, Boundary County, Idaho; being that property described in Instrument Number 273857 as the North 40 Rods (660.00 feet) of the West 48 Rods (792 feet) of said Government Lot 1 and more particularly described as follows: Beginning at the Northwest corner of said Section 18; thence along the north line of Section 18, N 89º55’16” E, 792.04 feet; thence S 00º29’55” W, 662.94 feet to a 5/8 inch rebar with plastic cap stamped PLS 6050; thence S 89º55’49” W, 792.04 feet to the West line of the Section; thence along the west line of the Section, N 00º29’55” E, 662.82 feet to the POINT OF BEGINNING. LESS Highway No. 2 right of Way; LESS County Road Right of Way; 10.63 Net Acreage.

Section 2. Severability:

The sections of this ordinance are severable. The invalidity of a section shall not affect the validity of the remaining sections.

Section 3. Effective Date:

This ordinance shall be in full force and effect upon the passage and publication of the ordinance or ordinance summary in one (1) issue of the official newspaper for Boundary County, in accordance with the Idaho Code.

This ordinance duly enacted as an ordinance of Boundary County, Idaho on this 26th day of December, 2023, upon the following roll call vote:

ROLL CALL:
Commission Chair Bertling Yes
Commissioner Cossairt Yes
Commissioner Robertson Yes

APPROVAL OF ORDINANCE SUMMARY
Publication of the ordinance by summary in the official newspaper is hereby approved by the Boundary County Commissioners on this 26th day of December, 2023, upon the following roll call vote:
ROLL CALL:
Commission Chair Bertling Yes
Commissioner Cossairt Yes
Commissioner Robertson Yes

ATTEST:
s/ 12-26-2023
Glenda Poston Date
Clerk of the Board of County Commissioners
Recorded as instrument #296141
Clerk’s Note: Exhibit A can be found attached to the original ordinance located in the Clerk’s Office vault.

Commissioner Cossairt moved to authorize the Chairman to sign the letters regarding Boundary County Airport Hangar A, Hangar H and Hangar K in relation to Idaho State Historical Society historical listing. Commissioner Robertson second. Motion passed unanimously.

10:30 a.m., Commissioner Robertson moved to go into executive session pursuant to Idaho Code 74-206(1)c, to acquire an interest in real property which is not owned by a public agency. Commissioner Cossairt second. Commissioners voted as follows: Chairman Bertling “aye”, Commissioner Cossairt “aye” and Commissioner Robertson “aye”. Motion passed unanimously. The executive session ended at 10:55 a.m.

Commissioner Cossairt moved to acquire an interest which is not owned by a county agency. Commissioner Robertson second. Motion passed unanimously.

11:00 a.m., Courthouse Security/Bailiff Ben Reinhardt joined the meeting.
Mr. Reinhardt spoke of courthouse security training with Bonner County and he informed Commissioners of service weapons he needs to have updated. Those present discussed tasers, service weapons, ballistic vests, use of force, and the costs for various equipment. Commissioner Robertson asked about needing a flashlight and Mr. Reinhardt said he does have a flashlight and explained circumstances when he might need to use it.

Mr. Reinhardt left the meeting at 11:30 a.m.

11:30 a.m., Commissioner Robertson moved to go into executive session pursuant to Idaho Code #74-206(1)b, to consider the evaluation, dismissal or disciplining of, or to hear complaints or charges brought against, a public officer, employee, staff member or individual agent, or public-school student. Commissioner Cossairt second. Commissioners voted as follows: Chairman Bertling “aye”, Commissioner Cossairt “aye”, and Commissioner Robertson “aye”. Motion passed unanimously. The executive session ended at 11:52 a.m. No action was taken.

Commissioner Cossairt moved to approve and sign the Property Tax Cancellation Form and to cancel taxes for tax year 2023 for the following parcels due to receiving the Homeowner’s Exemption: #RPB028000000EBA cancelling $735.38, #SR61N01E034309A cancelling $507.46, #RPB06100000100A cancelling $735.38, #SR62N01E096300A cancelling $453.80, #RP011300020030A cancelling $507.46, #RPB0920003012AA cancelling $735.38, #SR64N02E021811A totaling $453.80, and #RP62N01W123770A cancelling $332.40. Commissioner Robertson second. Motion passed unanimously.

1:30 p.m., Commissioners reconvened for the afternoon session with Chairman Tim Bertling, Commissioner Wally Cossairt, Commissioner Ben Robertson, and Deputy Clerk Michelle Rohrwasser.

1:30 p.m., Road and Bridge Department Co-Superintendent Randy Morris joined the meeting to give the department report. Mr. Morris presented a written report and reviewed work being done. Westside Road at the gravel portion is closed for a couple of days.

The meeting with Mr. Morris ended at 1:52 p.m.

2:00 p.m., Property owner Pat Yeager and Assessor Olivia Drake joined the meeting to discuss Mr. Yeager’s home value and taxes. Mr. Yeager informed Commissioners that he had purchased a home that had been started, but not finished and he was unable to get water through Three Mile Water. Mr. Yeager said he bought this unfinished home last May and he was told he couldn’t get water until October. He did get water in September and he finished building the home the second week of October. Mr. Yeager discussed receiving his tax bill and he explained that he is not disputing the house’s assessment, but he was billed for a full year when the home was not habitable for 9.5 months of that year and he didn’t expect that. Mr. Yeager commented that he does not recall receiving an assessment in the summer, but he did receive one on November 14th. Mr. Yeager added that he didn’t realize he would get a tax bill and if it was to be disputed, that he would need to do that by November 27th.

Assessor Drake asked Mr. Yeager if he had signed up for the homeowner’s exemption. Mr. Yeager said not yet, because this exemption is still being applied to the house he is in the process of selling, so he cannot switch that to the new house yet. Assessor Drake said that is why they send the notice out, but it needs to be clearer that this is on the subroll and that value will be another tax. The house was put on the subroll when the county saw that it was finished and they had assumed it was finished by January. Assessor Drake said if Mr. Yeager would have let her office know, they would have put the home on the occupancy roll. There aren’t any certificates of occupancy, so it’s hard for the Assessor’s Office to know when homes are occupied. Assessor Drake said at this point, she doesn’t have reason to plead Mr. Yeager’s case for him, but it would have been a three-month occupancy. The full market value is $402,520.00 for just the house; not the land. At the three-month mark, the value for the house was $100,623.00. Mr. Yeager mentioned that he did pay the full tax amount on the house. Assessor Drake said this is not really a Board of Equalization matter at this point, it’s just a tax cancellation. Mr. Yeager clarified that he’s not disputing the value. Assessor Drake said the problem is that it’s a tax cancellation and how that affects the budget. The tax amount paid was $1,651.00. Assessor Drake explained Mr. Yeager receiving a credit for next year’s taxes, instead of a refund. Mr. Yeager said he would be in favor of that. The home was 100% complete the second week of October. Mr. Yeager said as of July 1, 2023, there was no flooring, trim or plumbing; it was just roughed in. The house was just a shell with taped and textured sheet rock. Assessor Drake spoke of why the home was put on the occupancy roll. It’s an occupancy tax for the prorated months that it was occupied. Chairman Bertling said if the tax was prorated, would it be $412.00 credited for the following year? Commissioners were agreeable to issuing a credit toward next year’s taxes and they will update Treasurer Jenny Economu.

The meeting with Mr. Yeager and Assessor Drake ended at 2:12 p.m.

Commissioners tended to administrative duties until their next meeting at 3:30 p.m.

Commissioner Robertson moved to go into executive session pursuant to Idaho Code 74-206(1)b, to consider the evaluation, dismissal or disciplining of, or to hear complaints or charges brought against, a public officer, employee, staff member or individual agent, or public-school student. Commissioner Cossairt second. Commissioners voted as follows: Chairman Bertling “aye”, Commissioner Cossairt “aye”, and Commissioner Robertson “aye”. Motion passed unanimously. The executive session ended at 3:50 p.m. No action was taken.

There being no further business, the meeting adjourned at 3:50 p.m.

_____________________________________
TIM BERTLING, Chairman

ATTEST:

______________________________________
GLENDA POSTON, Clerk
By: Michelle Rohrwasser, Deputy Clerk

Date:
Wednesday, January 10, 2024 – 10:30

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