Issues from Voters in Mackay
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| Research on
(1) improper
state tax breaks to landowners
as of November 5, 2008
I have studied the Halverson Tax Exemption Appeal: http://bta.idaho.gov/pdf/decisions/2005/Halverson.Cus.htm ; and 63-604, http://www3.state.id.us/cgi-bin/newidst?sctid=630060004.K; have talked with John Powers of Mackay (208-588-3358);
and asked Senator Clint Stennett about the intent of 63-604.
Part(iii)It is used by the owner for the grazing of livestock to be
sold as part of a for-profit enterprise, or is leased by the owner to a bona fide lessee for grazing purposes;
Here are two ways to repeal the tax exemption.
Way 1: Land was never grazed. In the Halverson Tax Exemption Appeal: The Board next addresses the historic agricultural use of subject lands. The record is clear the land did not qualify as land actively devoted to agriculture pursuant to the requirements of Idaho Code § 63-604 in 2004. It was not grazed by livestock in 2004, or grazed under a bona fide grazing lease for a couple years. However prior to the Halverson ownership, the land held cattle either grazed by the landowner or a lessee for apparently many years. The Board holds this historic grazing use is consistent with the qualifications in Idaho Code § 63-604 for land sizes over five acres. "Formerly" is defined in two senses(4), 1) "in time immediately preceding: just before", and 2) "in time past: in the time of an earlier or previous period: once, heretofore, previously." As such, subject land was "formerly" qualified for classification as "land actively devoted to agriculture. " It was, in fact, formerly assessed as land actively devoted to agriculture. John Powers owns land near and has lived near the Halverson property since 1933. He says (and will write a statement for you, if you want): “cattle never grazed on the Halverson property.” The Board says cattle were there and uses a dictionary definition of formerly to make their false claim. The original tax exemption was granted improperly. 63-604 (iii) was not met because cattle were never grazed on the Halverson Property.
Way 2: Give ample (proper) notice The tax board says: On appeal we find WRLT is a 501(c)(3) and that the conservation easement agreement was filed by April 15. These stated grounds for denying the wildlife exemption -- without more meaningful notice and a reasonable opportunity for the taxpayer to support its exemption claim, was improper. Idaho Code §§ 63-501A, 63-506. The solution here is to give Halversons plenty of notice that you are repealing the tax exemption because it is based on grazing, which never occurred on the property.
Note: Need to find how the 13.931 acres was classified by the owner of the land before Halverson.
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Clint Stennett answers question of intent of 63-604 on November 5, 2008. The owner must show income
records or a lease for the grazing, Clint said.
Neither of these occurred, so the tax exemption is not appropriate.
This is what Clint says:
The bill does not require that public access be provided in order to receive the tax break. They must show income records or a lease for the grazing...Clint.
Clint,Can you tell me if the intent of 63-604 was followed by the THE IDAHO BOARD OF TAX APPEALS (Board)? The board gives no evidence that the land was grazed, just says it was. Besides the city of Mackay not being able to collect tax on the 13.931 acres, access to the Big Lost River by people is stopped by No Trespassing signs: http://www.youtube.com/watch?v=6YOQoQif1aU
http://www3.state.id.us/cgi-bin/newidst?sctid=630060004.K
This from 63-604:
(iii) It is used by the owner for the grazing of livestock to be sold as part of a for-profit enterprise, or is leased by the owner to a bona fide lessee for grazing purposes; or
http://bta.idaho.gov/pdf/decisions/2005/Halverson.Cus.htm
This from WILDLIFE EXEMPTION APPEAL
The Board next addresses the historic agricultural use of subject lands. The record is clear the land did not qualify as land actively devoted to agriculture pursuant to the requirements of Idaho Code § 63-604 in 2004. It was not grazed by livestock in 2004, or grazed under a bona fide grazing lease for a couple years. However prior to the Halverson ownership, the land held cattle either grazed by the landowner or a lessee for apparently many years. The Board holds this historic grazing use is consistent with the qualifications in Idaho Code § 63-604 for land sizes over five acres.
Thank you for helping,
Cal
Research on (2) improper No Trespassing signs along the Big Lost River as of November 7.
Communication with Kurt Huston follows:
Dear Mr. Leman:
Thank you for your well done video. It helps one put your question in context.
http://www.youtube.com/watch?v=6YOQoQif1aU
As stated on the Idaho Fish and Game sign in the video, the public does have the right to be within the river channel (below the Ordinary High Water Mark (OHWM)). The public does not have the right to cross private land to get to the river channel without the private landowner’s permission. An analogy would be someone cutting through your backyard to get to a public park without permission.
I looked at the Idaho Fish and Game regulations. It outlines very well how access is defined when a bridge is involved. The link to that document is:
http://fishandgame.idaho.gov/fish/rules/full_booklet.pdf
On page 15, there is an illustration of a bridge crossing. Depending on the granted right-of-way width given by the landowner to the road department that has responsibility for this road, public access beside the bridge would determined by that right-of-way width.
In the specific instance you show in the video, the general public would get access to the river via the signed access and then would have to remain within the river channel below the OHWM to fish above or below the designated public access.
Also attached is an Attorney General’s Opinion that covers the public trust doctrine quite well, although for a different purpose, for your information.
If you have additional general questions, please feel free to contact me again. If you have questions regarding the specific conditions at this bridge near Mackay, please contact the Idaho Fish and Game and the local road jurisdiction.
Kurt Houston
From: Calvin Leman [mailto:calvin_leman2001@yahoo.com]
Sent: Saturday, November 01, 2008 8:14 AM
To: Kurt Houston
Subject: Big Lost River in Mackay, Idaho
Operations Chief-South: Kurt Houston
Email: khouston@idl.idaho.gov
300 North 6th Street Suite 103 - P O Box 83720
Boise ID 83720-0050
phone (208) 334-0200 - fax (208) 334-2339Kurt,
At the Smelter Bridge in Mackay, Idaho, along the Big Lost River, No Trespassing signs and a fence stop the public from going on the river, since 2001. Before that people accessed the river there.
http://www.youtube.com/watch?v=6YOQoQif1aU
Access to Big Lost River Stopped
How can I Iearn the law and practice of Idaho River access by people?
Thank you for helping,
Cal
Calvin Leman
305 Washington Street
Salmon, ID 83467
208-756-4104 phone or fax