BOE approves timber-exemption correction going back three years after title clarification

At the Oct. 8 Kootenai County Board of Equalization meeting, commissioners approved a timber-exemption adjustment for parcel AIN 102559 (Mora) covering tax years 2023 through 2025 after staff said the owner clarified a title change dating to 2011.

Chief Deputy Savage summarized the adjustment and said the office is applying the county's three-year correction window: "So this does go back to 2023 because typically we've gone if we've discovered something, we go back the 3 years that we're able to. In this instance, the owner came back in and clarified the title change, and it was all under the same owner, since 02/2011. So this is a kind of a long historical thing that we're correcting now." Commissioners asked whether amended values needed to be placed on the record; staff and a person identified as Dave indicated the amended values were part of the assessor's working record and did not need separate entry in the meeting minutes.

Commissioner Duncan moved to approve the timber-exemption adjustment for AIN 102559 (Mora) for tax years 2023, 2024 and 2025; the motion was seconded and passed with recorded votes from Commissioner Eberlein: Aye; Commissioner Duncan: Aye; Chair Metari: Aye. The board directed the assessor's office to proceed with the correction paperwork.