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Commissioners approve tax cancellations for city-acquired Lookout Point properties
Summary
The county assessor reported that several parcels, including two at Lookout Point now owned by the city, should have back taxes canceled; commissioners approved the assessor’s recommendation for the specified years by voice vote.
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Anita Heinez, Bannock County assessor, asked the board to cancel property taxes for several parcels that are now owned by the city. Heinez told commissioners two parcels at Lookout Point — and two others now owned by the city — had outstanding back taxes but that ownership had transferred to the city via warranty deed and that nonprofit ownership histories complicated prior exemptions.
Heinez said she had discussed the status with county staff and recommended moving forward with tax cancellations for the years discussed. A commissioner moved to accept the assessor’s recommendation to cancel the taxes (years cited in the meeting included 2022, 2023 and 2024); commissioners voted “aye” and approved the motion.
The board did not discuss parcel numbers or the transaction details in the portion of the meeting provided; a commissioner said parcel numbers would be added to the record in a subsequent motion. The action applied only to the properties the assessor presented and did not establish a broader policy on tax cancellations.

