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Bannock County Board of Equalization upholds one assessment, lowers two others
Summary
At a meeting of the Bannock County Board of Equalization, commissioners upheld the assessor's valuation for one parcel, reduced a second parcel to $450,000 after a purchase-sale agreement was presented, and lowered improvement value on a third parcel to $118,631; an address correction was also recorded.
The Bannock County Board of Equalization reviewed multiple property appeals and issued three formal rulings affecting assessed values.
Commissioners upheld the assessor's valuation for the parcel listed as RPRP0C251900 after an owner complained the exterior condition and outbuildings were not reflected in the assessment. Appellant Tom Sanders said, "I own the building, listed under American Heating and Cooling and myself. There is no business operating there. So it's just a building for storage." He told the board contractors had estimated about $80,000 in exterior repairs. Assessor's Office appraiser Jason said the main structure is graded "poor condition" and that depreciation is capped at 80…
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