[Vision2020] NSA & Property Tax (was NSA illegal?)

[Saundra Lund]

Mike Curley wrote:
"NSA was ordered last summer by the Latah County Commmissioners to be taxed on
one-half of the building because it was not exclusively used for educational
purposes.  I believe the NSA appeal of that determination is pending--if
unsuccessful, they will be required to pay tax on that half of the building for
this tax year, but not for prior years."

Hi Mike,

I don't want to muddy the waters but perhaps clarify just a bit, if I might,
with respect to the property tax status of NSA.

NSA occupies two adjacent parcels:  north and south.  The Latah County BOE found
non-exclusive use for educational purposes of the *north* parcel and revoked
property tax exemption for that parcel.  NSA appealed that decision to the Idaho
Board of Tax Appeals (IBTA), and that decision is still pending, as you very
clearly explained -- thanks!

The BOE decision on the *south* NSA parcel was split (with Commissioner Kimmell
recusing himself).  In the case of an even split, the status quo is upheld, so
that south parcel remained exempt from property tax.

However, Rose Huskey and I were granted intervenor status and appealed the BOE
decision on the *south* parcel.  Among other things, testimony was given at the
IBTA hearing in November that there was also non-exclusive use of that south
parcel.  Specifically, Zume Bakery apparently uses part of the basement in the
south parcel for storage, and a bookkeeping business also was located in the
south parcel.

On the basis of the testimony given and evidence submitted at the IBTA hearing,
we anticipate revocation of property tax exemption for the *south* parcel on the
basis of that non-exclusive use.

IBTA ruling on the *south* parcel is still pending as well.

I hope this help, and thanks for the opportunity to further clarify NSA's
current property exempt status.


Saundra Lund
Moscow, ID

The only thing necessary for the triumph of evil is for good people to do
nothing.
-Edmund Burke

-----Original Message-----
From: vision2020-bounces at moscow.com [mailto:vision2020-bounces at moscow.com] On
Behalf Of Michael Curley
Sent: Saturday, January 22, 2005 11:56 AM
To: vision2020 at moscow.com; Captain Kirker
Subject: Re: [Vision2020] NSA illegal?

Oh Captain, My Captain:
Now, let's be fair.  NSA was ordered last summer by the Latah County 
Commmissioners to be taxed on one-half of the building because it was not
exclusively 
used for educational purposes.  I believe the NSA appeal of that determination
is 
pending--if unsuccessful, they will be required to pay tax on that half of the
building for 
this tax year, but not for prior years.  

Second, there is a bit of ambiguity in the "conduct illegal business" phrase.
The 
business itself is, of course, not illegal.  It is only "illegal"  (the City
Code does use that 
word) for them to conduct their particular business in the Central Business
District 
(downtown basically).

Regards,
Mike Curley



On 22 Jan 2005 at 11:42, Captain Kirker wrote:

Let's see, they don't pay property tax on the building they use to conduct
illegal 
business. Don King was right, "Only in America."

Bill London <london at moscow.com> wrote: 
    When New St. Andrews college moved into downtown Moscow two years ago, 
    that use of downtown space was a violation of the city zoning ordinance. In
the 
    city code for the zoning of the central business area, schools are not a
permitted 
    use. 
"Commercial schools" like Leon's hairdresser school are permitted, but
educational 
institutions are not permitted. You can read the code (see section 3.5) at:
http://www.ci.moscow.id.us/citycode/TITLE04/chapter3.pdf

The Daily News (Saturday, 1/22/05, page 3A) included an article (see below)
about 3 
residents who filed a complaint with the city about this mistake.

Coupled with the NSA/Christ Church property tax scam, this seems to show a
pattern:
1. incompetent legal advice to NSA/Christ Church leadership -- or -- a knowing
violation 
of the law by the NSA/Christ Church officials
2. public-minded citizens forced to take their own time and resources to force
the 
NSA/Christ Church to follow the law
3. lack of oversight bycity and county staff as well as Moscow City Council and
Latah 
County officials.

BL

----
Daily News, January 22, 2005 
Complaint alleges New St. Andrews not permitted downtown by city code

Alexis Bacharach

A complaint was filed with the city of Moscow on Friday requesting operations at
New 
St. Andrews College be discontinued in the downtown business district. 
Attorney Mike Curley, who represents plaintiffs Joseph Hansen, Dustin Bauer and 
Charles Nolan, said Moscow code prohibits public and private colleges in the
central 
business zone. The private Christian college purchased the former Verizon
building in 
2002 and moved into the facility in 2003. It is located at 405 S. Main St., on
Friendship 
Square. 
"I suppose some people realized the operation of a college in the central
business 
district was illegal and they wanted to stop it," Curley said about his clients'
motivations 
in filing the complaint. " 
I expect the zoning administrator, as requested in the complaint, will
investigate and 
take some action." 
Greg Dickison, attorney for New St. Andrews, said the complaint is baseless. 
"The college is not doing anything illegal," he said. "The college has been in
touch with 
the city since it opened up there. To say we're violating the zoning code is
absolutely 
silly." 
Hansen, a former student at New St. Andrews, said he has nothing against the
school 
but believes its use is prohibited downtown. 
"I want (New St. Andrews) to stay in Moscow. I was a student there for two
years, and I 
like (New St. Andrews) very much," he said. "It's just not supposed be in the
central 
business zone." 
Moscow Community Development Director and Zoning Administrator Joel Plaskon 
confirmed he received the complaint on Friday, but refused to comment further 
Curley provided the Daily News a copy of the complaint, signed by Hansen, Bauer
and 
Nolan. 
"New Saint Andrews College is expressly prohibited from conducting business at
its 
current location in downtown Moscow," the complaint reads. " 
We respectfully request that, as provided by Moscow City Code, you prevent and 
restrain the continued illegal use of their building." 
According to Moscow City Code, central business zones are supposed to provide a 
'location for groups of compatible commercial uses ..." 
Permitted uses in the central business district include trade schools, churches,

museums, libraries, police and fire stations and other public and private
institutions. 
"New Saint Andrews College (NSA) is a private college defined as 'an educational

institution' in Moscow City Code ...Educational institutions are not allowed in
the Central 
Business District under any circumstances," 
the complaint cites from Moscow City Code. "Therefore, NSA operates a prohibited

illegal business at its current location." 
Dickison is not sure what the next step will be for New St. Andrews. 
"We're exploring our options and we'll see what the proper response is," he
said. 
* Staff writer Megan Doyle contributed to this story. 
Alexis Bacharach can be reached at (208) 882-5561, ext. 234, or by e-mail at 
abacharach at dnews.com. 
Megan Doyle can be reached at (208) 882-5561, ext. 237, or by e-mail at 
mdoyle at dnews.com.