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Board reduces one Swanson parcel valuation, leaves three others unchanged
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Summary
After hearing residual valuation and comparable sales arguments for four vacant parcels owned by Eric Swanson, the board accepted a staff-recommended reduction to $162,000 for one 10‑acre parcel and voted no change on the remaining parcels.
The board evaluated four vacant parcels in the Falling Rock/Highway 44 area owned by Eric Swanson (6S Properties LLC) and acted on each parcel separately as required by law.
Nicole Lawler, Department of Equalization appraiser, explained her residual valuation for a 10‑acre parcel, saying she valued the parcel residually with adjacent holdings to reach a recommended value of $162,000. Eric Swanson disputed some comparables and said he had not been given the precise proposed number in advance; he argued that comparables used by the county included better‑accessed or paved parcels and that some of his land is effectively ag/landlocked.
After discussion about assemblage and highest‑and‑best‑use, a commissioner moved to adopt the recommended $162,000 assessment for tax ID 10815 (the 10‑acre parcel). The motion passed. The board treated the remaining three parcels individually; one parcel with steep topography already had a 67% reduction and the board left that value unchanged, and other parcels were left at no change following motions and votes.
The board noted that parcels recorded as separately taxable must be acted on separately for minutes and that access and zoning differences can justify different per‑acre values across adjacent parcels owned by the same taxpayer.
