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Kootenai County BOE reinstates homeowner’s exemption for appellant after deliberations; commissioner alleges conflict by assessor
Summary
The Kootenai County Board of Equalization voted Jan. 14 to reinstate a homeowner’s exemption for an appellant (referred to in the record as Miss Knapp) after commissioners concluded submitted assessor evidence did not refute the appellant’s Idaho residency. One commissioner questioned the assessor’s motives and the timing of his investigation.
The Kootenai County Board of Equalization voted Jan. 14 to reinstate a homeowner’s exemption for an appellant whose exemption had been revoked by the assessor.
During deliberations, a board member told colleagues that “no evidence has been provided that refutes the fact the appellant actually lives and sleeps at the Rathdrum address,” and summarized that the appellant had provided Idaho documents — including a driver's license, voter registration and vehicle registration — showing intent to reside in Idaho. The same board member noted many assessor-submitted documents were business filings or out-of-state records and said they did not contradict the appellant’s testimony.
Another commissioner said several…
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