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County prosecutor advises recording for Board of Equalization hearing under I.C. 63 50

Minidoka County Commissioners · June 24, 2026
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Summary

Prosecutor Stevenson informed the Minidoka County commissioners that Board of Equalization hearings must be recorded pursuant to 'I.C. 63 50' before the board formally entered BOE proceedings; witnesses were sworn and testimony was recorded.

At the start of the Board of Equalization portion of the June 24, 2026 meeting, Prosecutor Stevenson addressed the board and advised that BOE hearing rules require hearings to be recorded under the cited statute 'I.C. 63 50.' Following the advice, at 8:52 AM Commissioner Schaeffer moved to enter into the Board of Equalization pursuant to I.C. 63 50; Commissioner Koyle seconded and the motion carried, putting the hearing under BOE procedure and the statutory recording requirement.

The board then took steps to place testimony on the record. At 8:56 AM Deputy Clerk Ramsey swore in Assessor West, Certified Appraiser Lindsey Gittens, and the appellant Braylee Harwood. Evidence presented during the recorded hearing was entered as Exhibit A (appellant) and Exhibit 1 (assessor) and became part of the official hearing record.