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The appraisal of all property, real and personal, in Latah County is the responsibility of the elected county Assessor. The two main purposes of the Assessor are to identify current owners of property and to place a value on property for assessment purposes. Another main function is to track all exemptions including homeowner's and circuit breakers. The Assessor also administers the licensing and titling of motor vehicles.
Deputy Assessors Sworn In - As members of the Latah County Assessor's staff, employees are bound to a code of ethics. Each Deputy Assessor takes an oath of office to support the laws of the United States and Idaho, and to faithfully discharge their duties in performing just and equal assessments.
Amy Miller, Data Entry Clerk, reviews a daily audit of the property roll with Technical Systems Manager Susan Ripley. Amy performs computer data entry for over 18,000 real property parcels in Latah County. This computer-assisted mass appraisal program integrates real estate market data, construction cost data and appraisal input to compute equitable property tax assessments.
Latah County property appraisers: - Vic Racicot, Jerry Coleman and Rod Wakefield, Latah County property appraisers, stand before "neighborhood" maps. Appraisers use sales data to assist in identifying different market areas within Latah County.
Assessor's front office: - "Front Office" staff are Debbie Jacobs, Lindsey Sharrock, Terrie Sanderson and Cammie Villabol. They perform duties required by Idaho Code to maintain a current record of property ownership in Latah County, to administer homeowner exemptions, to manage the property tax reduction program for eligible senior citizens or disabled owners, and to track and assess manufactured homes that enter the county during the course of the year.
Assessor's Cartographer: - Lindsey Sharrock, Assessor's Cartographer. Idaho Code requires that, "The assessor must have prepared a full, accurate and complete plat record of all parcels of real property within his county."
Lindsey performs much of this work, including splitting parcels and processing land divisions, with computer mapping.
Terrie Sanderson, Personal Property Clerk, performs data entry and assessments for approximately 2,000 personal property parcels. Idaho Code requires that each personal property owner submit a true and correct statement of personal property to the county assessor not later than March 15 each year, and that the assessor determine the market value for assessment.
Brad Broenneke, Susan Ripley, Jerry Coleman, Garry Collie and Rod Wakefield review the assessed values of recently inspected properties. Brad's staff of ad valorem appraisers physically visit every property once during the 5 year revaluation cycle. They ensure recent property updates, together with current market and cost schedules, are correctly applied to result in a fair and reasonable market value "bottom line".
Patrick J. Vaughan was born and raised in Boise, Idaho. He graduated in 1977 from the United States Military Academy, West Point, and served over 20 years in the U.S. Army. Since returning to Idaho in 1998 he has been active in school and civic activities in the Moscow area. Pat was appointed by the Board of Commissioners as Latah County Assessor in 2005, and was elected Assessor in 2006 and in 2010. Pat is married to Cecelia Connors. They have two children, Katie, a graduate of Willamette University, and Henry, a student at Moscow High School.