Legals October 2, 2013

NOTICE OF TRUSTEE'S SALE T.S. No. 002097-ID Parcel No. P52750010180 On 1/21/2014, at 11:00 AM (recognized local time), In the lobby of Pioneer Title Company of Kootenai County, 100 Wallace Avenue, Coeur d'Alene, ID 83814, in the County of Kootenai, ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP, as trustee, will self at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the time of sale, the following described real property, situated in the County of Kootenai, State of Idaho, and described as follows, to wit: LOT 18, BLOCK 1, LAS BRISAS ESTATES AMENDED, ACCORDING TO THE PLAT RECORDED IN THE OFFICE OF THE COUNTY RECORDED IN BOOK "G" OF PLATS, PAGES 360 AND 360A, RECORDS OF KOOTENAI COUNTY, IDAHO. The Trustee has no knowledge of a more particular description of the above referenced real property, but for purposes of compliance with Idaho Code Section 60-113, the Trustee has been informed that the address of: 1997 East Fountain Drive, Post Falls, ID 83854, is commonly associated with said real property. Said sale will be made without covenant or warranty, express or implied, regarding title, possession or encumbrances to satisfy the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust executed by HEATHER M REBAL A SINGLE PERSON as Grantor, to PIONEER TITLE COMPANY OF KOOTENAI COUNTY as Trustee, for the benefit and security of NATIONAL CITY MORTGAGE A DIVISION OF NATIONAL CITY BANK as Beneficiary, dated 3/4/2009, recorded 3/9/2009, as Instrument No. 2200092000, official records of Kootenai County, Idaho. Please note: The above named Grantors are named to comply with Idaho Code Section 45-1506(4)(a); no representation is made that they are, or are not, presently responsible for the obligation. The default for which this sale is to be made is the failure to make monthly payments when due from 11/01/2012, and all subsequent monthly payments thereafter, including installments of principal, interest, impounds, advances, plus any charges lawfully due under the note secured by the aforementioned Deed of Trust, Deed of Trust and as allowed under Idaho Law. The sum owing on the obligation secured by said Deed of Trust is $211,955.07, including interest, costs and expenses actually incurred in enforcing the obligation thereunder or in this sale, and trustee's fees and/or reasonable attorney's fees as authorized in the Note, Deed of Trust or as allowed under Idaho Law. All delinquent amounts are now due, together with accruing late charges, interest, unpaid and accruing taxes, assessments, trustee's fees, attorney fees and any amounts advanced to protect the security associated with the Deed of Trust described herein as provided under the Note, Deed of Trust and as allowed under Idaho Law. ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho PITE DUNCAN, LLP 4375 Jutland Dr., Ste. 200 San Diego, CA 92117 DATED: 9/5/13 Signature/By Elisa Magnuson A-4413454 Legal 9314 September 18, 25, 2013 October 2, 9, 2013

NOTICE OF PUBLIC AUCTION to be held October 5, 2013 at 9:00 a.m. at Prarie Ave. Mini Storage, 16478 W. Prarie Avenue Post Falls, Idaho 83854. The entire contents of unit #71, general household items, rented to Debbie Buckman, 11776 N. Hauser Lake Road, Post Falls, ID, will be sold to satisfy a lien. The highest bidder must pay with cash, money order or cashier's check. Legal 9360 September 26, 2013 October 2, 2013

NOTICE OF PUBLIC AUCTION to be held October 5, 2013 at 9:00 a.m. at Prarie Ave. Mini Storage, 16478 W. Prarie Avenue Post Falls, Idaho 83854. A 1990 commercial office double wide mobile home, 28' x 70', lobby area, kitchen area, 10 office spaces, 200 amp service, with seperate electric heat and air, owned by Tim Herzog, P.O. Box 1225, Post Falls, ID, will be sold to satisfy a lien. The starting bid will be $3,500, and the highest bidder must pay with cash, money order or cashier's check. The buyer must transport at his own expense. Legal 9361 September 26, 2013 October 2, 2013

NOTICE OF PUBLIC AUCTION to be held October 5, 2013 at 9:00 a.m. at Prarie Ave. Mini Storage, 16478 W. Prarie Avenue Post Falls, Idaho 83854. The entire contents of unit #90, junk/household items, rented to Dan Holecek, 2703 Shed Ct., Post Falls, ID, will be sold to satisfy a lien. The highest bidder must pay with cash, money order or cashier's check. Legal 9362 September 26, 2013 October 2, 2013

NOTICE OF PUBLIC AUCTION to be held October 5, 2013 at 9:00 a.m. at Prarie Ave. Mini Storage, 16478 W. Prarie Avenue Post Falls, Idaho 83854. The entire contents of unit #93, household items, rented to Ray Warner, 13026 W. Harmon Ave., Post Falls, ID, will be sold to satisfy a lien. The highest bidder must pay with cash, money order or cashier's check. Legal 9363 Setptember 26, 2013 October 2, 2013

NOTICE OF SALE Date of Sale: October 16, 2013 Time of Sale: 10:00 Place of Sale: Kootenai County\u2020 Sheriff's Office Lobby, 5500 N. Government Way, Coeur d'Alene, Idaho. IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF KOOTENAI WELLS FARGO BANK, N.A., Plaintiff, vs. BARBARA G. ROSE (Deceased) and the Unknown Heirs, Assigns and Devisees of Barbara G. Rose; Maureen C. Rose; and Does 1-10 as individuals with an interest in the property legally described as: Lot 9 in Block 5 of Monte Vista Third Addition, according to the official plat thereof, filed in Book E of Plats at Page(s) 7, official records of Kootenai County, Idaho. Which may commonly be known as: 2309 N. Honeysuckle Drive, Coeur d'Alene, Idaho, 83814. Defendants. Under and by virtue of an Order for Sale of Foreclosure executed on August 13, 2013 and entered with the Court on August 26, 2013 and Writ of Execution issued on August 26, 2013, out of and under the seal of the above-entitled Court on an Judgment and Decree of Foreclosure recovered in said Court in the above-entitled action on the August 13, 2013, in favor of the above-named Plaintiff, I am commanded and required to proceed to notice for sale to sell at public auction the real property described in said Order for Sale of Foreclosure and Writ of Execution and to apply the proceeds of such sale to the satisfaction of said Judgment and Decree of Foreclosure with interest thereon and my fees and costs. The property directed to be sold is situated in Kootenai County, State of Idaho, and is described as follows, to-wit: Lot 9 in Block 5 of Monte Vista Third Addition, according to the official plat thereof, filed in Book E of Plats at Page(s) 7, official records of Kootenai County, Idaho Which may commonly be known as: 2309 N. Honeysuckle Drive, Coeur d'Alene, Idaho 83814. NOTICE IS HEREBY GIVEN that on the 16th day of October, 2013 at the hour of 10 0'clock a.m., at the location of the Kootenai County Sheriff's Office, 5500 N. Government Way, Coeur d'Alene, Idaho, 83815 I will attend, offer and sell at public auction all of so much of the above-described property this directed to be sold as may be necessary to raise sufficient funds to pay and satisfy the Judgment and Decree of Foreclosure as set out in said Order for Sale of Foreclosure to the highest bidder therefore in lawful money. The time period for redemption of the above property is six (6) months from the date of sale herein. The Sheriff, by a Certificate of Sale, Will transfer right, title and interest of the judgment debtor in and to the property. The Sheriff will also give possession but does not guarantee clear title nor continue possessory right to the purchaser.\u2020 DATED This 19th day of September, 2013. KOOTENAI COUNTY SHERIFF By: \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 \u2020 Deputy Sheriff Legal 9367 September 25, 2013 October 2, 9, 2013

PUBLIC NOTICE OF INTENT TO PROPOSE OR PROMULGATE NEW OR CHANGED AGENCY RULES The following agencies of the state of Idaho have published the complete text and all related, pertinent information concerning their intent to change or make the following rules in the latest publication of the state Administrative Bulletin. Deadline for submission of written comments is October 23, 2013, unless otherwise noted. Deadline for public hearing requests is October 16, 2013, unless otherwise noted. (Temp & Prop) indicates the rule is both Temporary and Proposed. (*PH) indicates that a public hearing has been scheduled. IDAPA 02 - DEPARTMENT OF AGRICULTURE PO Box 790 Boise, ID 83701 02-0625-1301, Rules Governing the Planting of Beans Other Than Phaseolus Species in Idaho. Requires all lots of soybean seed and seed from other related plant species for planting in Idaho to be tested for bean diseases of concern and nematodes that do not occur in Idaho. IDAPA 05 - DEPARTMENT OF JUVENILE CORRECTIONS PO Box 83720, Boise, ID 83720-0285 05-0102-1301, Rules and Standards for Secure Juvenile Detention Centers. Clarifies the Prison Rape Elimination Act (PREA) standards and how detention standards and PREA standards relate. IDAPA 07 - DIVISION OF BUILDING SAFETY 1090 E. Watertower St., Ste. 150, Meridian, ID 83642 07-0106-1301, Rules Governing the Use of National Electrical Code. Incorporates by reference the 2014 NEC with amendments related to circuits and receptacles located near sinks, in laundry rooms and kitchens, and on decks and porches, and retains previous amendment requiring the use of AFCI circuit breakers in bedrooms. 07-0110-1301, Rules Governing Certification and Approval of Electrical Products and Materials. Provides that all electrical products and materials for installation in Idaho may be approved either through certification and listing by a nationally recognized testing laboratory or through a field evaluation process performed using recognized practice and procedures. 07-0501-1301, Rules of the Public Works Contractors License Board. Allows for submission of applications for licensure to be done electronically other than by facsimile; clarifies acceptable formats for communication with the Division; provides for time extension when renewing a license. 07-0701-1301, Rules Governing Installation of Heating, Ventilation, and Air Conditioning Systems. Incorporates by reference the 2012 editions of the International Mechanical Code, the International Fuel Gas Code, and Parts V and VI of the International Residential Code related to HVAC installations with amendments. IDAPA 08 - STATE BOARD OF EDUCATION AND DEPARTMENT OF EDUCATION PO Box 83720, Boise, ID 83720-0037 08-0201-1302, Rules Governing Administration. Changes to the GED testing divides the section on GED testing from the high school equivalency section more clearly and specifes that state set's the fee paid by each individual for GED exam; clarifies that the passing minimum score is set by the GED Testing Service; removes requirement that test takers must be Idaho residents; requires test takers to show proof of identification using government issued identification. 08.02.02 - Rules Governing Uniformity *08-0202-1306, (*PH) Updates incorporation by reference of the Idaho Standards for Initial Certification of Professional School Personnel manual and the Idaho Procedures for Idaho Public Driver Education Programs manual. *08-0202-1307, (*PH) (Temp & Prop) Clarifies requirements for out-of-state applicants taking the Idaho Comprehensive Literay Course and allows for Department-approved courses to be taught as part of the recertification process. *08-0202-1308, (*PH) Updates several endorsement to reflect best practices and qualifications for Idaho educators and eliminates the Driver Education endorsement which is no longer offered. 08.02.03 - Rules Governing Thoroughness 08-0203-1301, Sets out the requirements for the State Board to recognized Distinguished Schools, as well as grant Additional Yearly Growth Awards. *08-0203-1306, (*PH) Sets out minimum requirements for physical education at all levels and adds CPR as graduation requirement; allows students to take dual credit engineering or dual credit computer science or AP computer science as a math or science credit rather than as electives. *08-0203-1307, (*PH) Implements cursive writing as a core standard in elementary schools in the 2013-14 school year. IDAPA 11 - IDAHO STATE POLICE 700 S. Stratford Dr., Meridian, ID 83642 11-1001-1301, Rules Governing Idaho Public Safety and Security Information System. Increases fees for ILETS system users. 11-1002-1301, Rules Establishing Fees for Services - Idaho Criminal Justice Information System. Adds terms and references terms as defined in Idaho Code; provides procedures to: expunge of a person's criminal history record; transmit criminal history arrest fingerprints; and challenge the accuracy and completeness of a criminal history record in the BCI database. IDAPA 13 - FISH AND GAME COMMISSION PO Box 25, Boise, ID 83707 13.01.08 - Rules Governing the Taking of Big Game Animals in Idaho 13-0108-1302, (Temp & Prop) An adult accompanying a Nonresident Junior Mentored Tag holder is no longer required to have a tag valid in the same area. 13-0108-1303, (Temp & Prop) Clarifies rule for designating a controlled hunt tag from a parent or grandparent to his or her minor child or grandchild. 13-0109-1301, Rules Governing the Taking of Game Birds in Idaho. (Temp & Prop) Clarifies rule for designating a controlled hunt tag from a parent or grandparent to his or her minor child or grandchild. 13.01.11 - Rules Governing Fish 13-0111-1301, (Temp & Prop) Defines the terms "single-point hook" and "watercraft" as used in fish season proclamations. 13-0111-1302, (Temp & Prop) Clarifies that sturgeon angling is "catch-and-release" only and they may not be removed from the water. This language was inadvertently removed from rule during a chapter restructure, but the rule was never rescinded by the Commission. IDAPA 14 - BOARD OF REGISTRATION OF PROFESSIONAL GEOLOGISTS PO Box 83720, Boise, ID 83720-0078 14-0101-1301, Rules of Procedure of the Board of Registration for Professional Geologists. Defines term 'responsible charge' and clarifies when a geologist may seal work prepared by someone else. IDAPA 15 - OFFICE OF THE GOVERNOR MILITARY DIVISION - BUREAU OF HOMELAND SECURITY 700 S. Stratford Dr., Bldg. 600, Meridian, ID 83642 15-0603-1301, Public Safety Communications Rules. Changes chapter name to more accurately reflect scope of rule; corrects citations, provides internal consistency in terminology, and eliminates redundant and unecessary language. 15-0604-1301, Rules Governing Idaho Youth Challenge Program. New chapter administers the Idaho Youth Challenge Program; establishes student acceptance and selection criteria and funding and accounting processes; creates an admissions board and establishes its duties; and creates a governing board and a board of trustees. 15-1301-1301, Rules of the Idaho Emergency Response Commission. Chapter is repealed because Commission was dissolved. IDAPA 16 - DEPARTMENT OF HEALTH AND WELFARE PO Box 83720, Boise, ID 83720-0036 16.03.01 - Eligibility for Health Care Assistance for Families and Children 16-0301-1301, Chapter is being repealed and rewritten. 16-0301-1302, Chapter rewrite conforms to federal law changes by revising eligibility criteria, application requirements, definitions, financial and non-financial requirements, health coverage for children and adults and access to other health plans; addresses annual eligibility renewal and reporting requirements. 16-0304-1301, Rules Governing the Food Stamp Program in Idaho. Exempts federal income tax refunds from resource limits for up to 12 months from the time of receipt as a liquid resource; allows a standard medical expense deduction for qualifying individuals; allows the Department flexibility to select options allowed under federal regulation when calculating expense changes used for food stamp benefits. 16-0305-1301, Rules Governing Eligibility for Aid to the Aged, Blind, and Disabled (AABD). Simplifies verification requirements for proof of citizenship and lawful alien status; updates residency requirements to reflect federal law; removes child support requirements that do not meet federal requirements while retaining policies to cooperate with obtaining medical support. 16-0306-1301, Refugee Medical Assistance. Amends definitions and eligibility determination requirements to comply with federal law. 16.03.09 - Medicaid Basic Plan Benefits *16-0309-1302, (*PH) Aligns rule to federal regulations and complies with CMS requirements related to missed appointments; re-validates provider enrollment information no less frequently than every 5 years; ensures providers prescribing drugs or ordering services for Medicaid participants are enrolled with the agency; ensures providers complete a screening process involving site visits and fee payments for certain types of providers either through the Medicaid agency itself or Medicare; and aligns appeals process for providers denied enrollment with federal requirements. *16-0309-1303, (*PH) Adds the federally required tobacco cessation counseling for all non-pregnant Medicaid eligible adults over the age of 21. 16-0504-1301, Rules of the Idaho Council on Domestic Violence and Victim Assistance Grant Funding. Incorporates by reference the "Service Standards for ICDVVA-Funded Programs," Edition 2014-1. 16-0507-1301, The Investigation and Enforcement of Fraud, Abuse, and Misconduct. Aligns rule to Idaho statute to include all public assistance providers and programs that would be subject to investigation and enforcement actions to increase accountability for all programs to help prevent fraud and abuse of public funds. 16-0612-1301, Rules Governing the Idaho Child Care Program (ICCP). Exempts in-home child care providers from health and safety inspections, but each in-home provider must complete health and safety training. 16-0730-1301, Behavioral Health Community Crisis Centers. (*PH) Establishes the benefit and eligibility process for behavioral health community crisis centers for programs providing behavioral health crisis services to persons residing in Idaho. IDAPA 17 - INDUSTRIAL COMMISSION PO Box 83720, Boise, ID 83720-0041 17-0209-1301, Medical Fees. Adjusts the dispensing fees for pharmacies allowed under the pharmaceutical fee schedule. 17-0210-1301, Security For Compensation -- Insurance Carriers. Changes the deductible policy reporting period from February 1st to March 3rd to coincide with the premium tax due date and the mandatory data elements in the proof of coverage reports; removes the Appendices B and C reporting forms from rule. 17-0211-1301, Security For Compensation - Self-Insured Employers. Allows the Industrial Commission to presume that the most recent proof of coverage information contained in the Industrial Commission's database is correct for determining coverage by a self-insured employer. IDAPA 18 - DEPARTMENT OF INSURANCE 700 W. State St., 3RD Floor, Boise, ID 83720 18-0123-1301, Rules Pertaining to the Idaho Insurance Holding Company System Regulatory Act. Confrms rule to HB 197 by setting forth the elements of the new filing requirements for a new Form F - Enterprise Risk Report. 18-0150-1301, Adoption of the International Fire Code. (Temp & Prop) Incorporates by reference the 2012 International Fire Code, with amendments. IDAPA 19 - IDAHO STATE BOARD OF DENTISTRY PO Box 83720, Boise, ID 83720-0021 19-0101-1301, Rules of the Idaho State Board of Dentistry. Updates incorporation by reference; clarifies practice standards for hygientists and assistants; reduces application by credential fee for dentists; revises advertising rules; reduces number of continuing education hours for specific license endorsements; requires dentists to maintain certain certifications to maintain specific sedation permits. IDAPA 21 - DIVISION OF VETERANS SERVICES PO Box 83720, Boise, ID 83720-0092 21-0102-1301, Rules Governing Emergency Relief for Veterans. Allows Native American tribal veterans' representatives to apply for reimbursement from the Division for travel expenses for attending one regional training conference each year in support of the statewide service officer program. 21-0108-1301, Rules Governing Veterans Recognition Fund Grant Program. New chapter provides procedures for the application, review and award of grant moneys for veteran support programs. IDAPA 22 - IDAHO BOARD OF MEDICINE PO Box 83720, Boise, ID 83720-0058 22-0103-1301, Rules for the Licensure of Physician Assistants. (Temp & Prop) Conforms rule regarding physician assistant prescriptive authority to statutory changes and rules governing prescriber drug outlets of the Board of Pharmacy. 22-0113-1301, Rules for the Licensure of Dietitians. Corrects name of the accrediting agency for dietetic educational programs from the "American Dietetic Association" to the "Academy of Nutrition and Dietetics"; corrects statutory citations. IDAPA 23 - BOARD OF NURSING PO Box 83720, Boise, ID 83720-0061 23-0101-1302, Rules of the State Board of Nursing. (Temp & Prop) Allows a nurse moving to Idaho to practice for 90 days using an existing license from another Compact state while a new residency application is processed. IDAPA 24 - BUREAU OF OCCUPATIONAL LICENSES PO Box 83720, Boise, ID 83720-0063 24-0201-1301, Rules of the Board of Barber Examiners. Removes the 20-hour continued education requirement for barber instructor and barber styling instructor licensure renewal; removes obsolete grandfather rights provision. 24-0401-1301, Rules of the Idaho Board of Cosmetology. Defines 'clinical services'; reduces original and renewal fees for establishment, retail dealer, glamour photography, personal, instructor, and school licenses and for endorsement fees; clarifies new school inspection process, when a student can provide clinical services, and that schools and establishments must post the sanitary rules. 24-0501-1302, Rules of the Board of Drinking Water and Wastewater Professionals. Reduces application and licensure fees and equalizes fees for on-line and written exams; amends education requirement for operators qualifying for a very small water system license or a very small wastewater system license. 24-1101-1301, Rules of the State Board of Podiatry. Updates incorporation by reference; updates examination rules and application process; amends exam fee section; increases continuing education to 15 hours after 1/1/2015; allows but limits a carryover of CE hours; provides a special exemption for hardship cases. 24-1801-1301, Rules of the Real Estate Appraiser Board. Conforms rule to changes to Appraiser Qualification Board in federal law and regulations regarding state licensed or certified appraisers; addresses appraisers' duties when appraisals are in litigation. 24-2601-1301, Rules of the Idaho Board of Midwifery. Increases application and initial and renewal license fees. IDAPA 25 - OUTFITTERS AND GUIDES LICENSING BOARD 1365 N. Orchard, Suite 172, Boise, ID 83706 25-0101-1201, Rules of the Outfitters and Guides Licensing Board. Clarifies that hunting organizations and clubs offering outfitted facilities and services, including acquiring access to private land for hunting and for commercial gain, are subject to the rules governing licensed commercial outfitters. IDAPA 26 - IDAHO DEPARTMENT OF PARKS AND RECREATION PO Box 700, Boise, ID 83720-0065 26.01.20 - Rules Governing the Administration of Park and Recreation Areas and Facilities 26-0120-1301, (*PH) Increases state park campsite fee caps by $10 per night and by $50 per night for Idaho state park camper cabins and yurts. 26-0120-1302, (*PH) Increase fee caps for the Winter Access Program passes offered by Harriman and Ponderosa State Parks and adds two new pass types to program. IDAPA 27 - IDAHO BOARD OF PHARMACY PO Box 700, Boise, ID 83720-0067 27.01.01 - Rules of the Idaho State Board of Pharmacy 27-0101-1207, Amends the Board approved continuing pharmacy education requirements; mandates 1 hour of CPE for all pharmacists doing sterile compounding; clarifies the maximum allowable quantity of a CV scheduled controlled substance that can be dispensed by a pharmacist without prescription is 4 ounces; addresses drug storage and removal from a secured area adjacent to a pharmacy; clarifies that pharmacy structural security rules pertain to all pharmacies. 27-0101-1301, Establishes standards for the compounding of drugs, including general compounding standards controls that regulate equipment, practices, policies and procedures, compounding accuracy, certain records, and labeling; expands sterile product preparation rules. 27-0101-1302, Extends the acceptable forms of positive identification to obtain controlled substance prescriptions to include Enhanced Drivers Licenses (EDLs), Nexus Cards, and PASS Cards. IDAPA 28 - DEPARTMENT OF COMMERCE 700 W. State St., Boise, ID 83720 28-0207-1301, Rules Governing the Administration of the IGEM Grant Program. New chapter establishes procedures for the administration of the IGEM grant program. IDAPA 31 - IDAHO PUBLIC UTILITIES COMMISSION PO Box 700, Boise, ID 83720-0067 31-0101-1301, Rules of Procedure of the Idaho Public Utilities Commission. Allows PUC to update its list of current utilities and railroads subject to the annual regulatory assessments; increases public involvement by making RSS feeds more user-friendly; recognizes utilities formed as limited liability companies; clarifies rules regarding customer notices. 31-7103-1301, Railroad Safety and Accident Reporting Rules. Adopts the 2013 edition of the federal safety regulations pertaining to the transportation of hazardous materials by railroads that are incorporated by reference. IDAPA 35 - STATE TAX COMMISSION PO Box 36, Boise, ID 83722-0410 35.01.01 - Income Tax Administrative Rules 35-0101-1301, Revises time period relating to a net operating loss (NOL) carryback; removes language relating to NOL subtracted from income; establishes provisions relating to a NOL for a taxable year commencing on or after 1/1/2013; establishes provisions relating to the subtraction of a portion of a NOL; revises provisions on claims for credit or refund for overpayments attributable to a NOL carryback and provides that certain claims for NOLs shall be made pursuant to law; provides that certain loss recoveries are deductible; provides for a sourcing formula to Idaho for partnership income with exceptions; revises reporting and paying periods for Idaho income tax withheld by certain employers. 35-0101-1302, Clarifies term "place of abode" for federal foreign income exclusion; addresses pension income; adds tax brackets for 2013; amends income adjustment addition of credit for taxes paid to other states; adds deduction for certain loss recoveries; limits deduction for donation of technological equipment to the lesser of cost, fair market value, or taxpayer's Idaho taxable income; revises provisions relating to a NOL carryback; clarifies qualifying for the energy efficiency upgrade deduction; conforms to federal law for medical expense itemization minimums; clarifies that total income is federal total income; clarifies certain deductions for part-year or nonresidents; provides for a sourcing formula to Idaho for partnership income with exceptions; addresses bonus depreciation tax credit; clarifies the requirements for claiming investment tax credit carryovers; clarifies that the permanent building fund is paid by pass-through entities paying Idaho income tax for individuals on a composite return but not when the entity pays backup withholding for individuals; amends credit and refund rules. 35-0102-1301, Sales Tax Administrative Rules. Clarifies that signs such as traffic and street signs become real property after installation while others, such as business signs, do not; defines 'primary' and 'primarily' regarding use of tangible personal property; clarifies that events where participants pay to participate in a tasting, the charges are still taxable; clarifies that all coatings (paint, powder coating, etc.) are the same for sales tax purposes; clarifies that sales and use of equipment primarily used to improve and install real property are taxable even if the real property is used in production; conforms rule with federal program for food stamp exemption; clarifies promoter's responsibility in regards to documentation that must be obtained from participants at the event. 35-0103-1302, Property Tax Administrative Rules. Updates documents incorporated by reference used to determine values of certain property and to measure assessment level and uniformity; updates method used to value recreational vehicle living quarters; clarifies that certain properties are improvements (buildings and structures) and real property and should not be eligible for the personal property exemption; provides methodologies for valuing public rate regulated electric utility operating property; amends process for property tax valuation appeal hearings; provides guidance to the Commission and companies on how to report exempt personal property for operating property; defines oil and gas wells and the land that is eligible for exemption; clarifies that Commission will not approve a property tax levy computed on a property tax budget amount that exceeds the amount stated in the budget hearing notice; deletes requirement to issue tax notices for accounts that have zero balances due to the personal property exemption. 35-0109-1301, Wine Tax Administrative Rules. Clarifies when the exemption applies to wine sold by Idaho wine direct shippers to customers outside Idaho. 35-0110-1301, Idaho Cigarette and Tobacco Products Tax Administrative Rules. Redefines "wholesale sales price" to include "any person" selling tobacco products; addresses when separately stated charges are part of the wholesale sales price subject to tax and when they should be excluded; provides examples of how the wholesale sales price should be applied to sales made by out-of-state distributors who voluntarily hold an Idaho tobacco tax permit. 35-0114-1301, Prepaid Wireless E911 Fee Administrative Rules. New chapter administers the fees collected by retailers on the sale of prepaid wireless telecommunications service and clarifies that fee applies to sale of prepaid wireless service, not a device using such service and who must collect fee; clarifies when a sale is out-of-state and that it is exempt from the fee. 35.02.01, Administration and Enforcement Rules 35-0201-1301, Clarifies procedures for making a valid request for obtaining the name and address of the user of a stolen tax ID number. 35-0201-1302, Adds the interest rate for 2014 and the Revenue Ruling where the federal rate for the calculation can be found. IDAPA 39 - IDAHO TRANSPORTATION DEPARTMENT PO Box 7129, Boise ID 83707-1129 39-0260-1301, Rules Governing License Plate Provisions. (Temp & Prop) Establishes restrictions and guidelines for the introduction and approval of new special plates. 39-0350-1301, Rules Governing Safety Rest Areas. Removes prohibition against discharging firearms at Safety Rest Areas because department has no authority to regulate firearms; restricts panhandling and donation seeking or soliciting; clarifies other provisions. 39-0402-1301, Rules Governing Marking of Hazards to Air Flight. (Temp & Prop) Clarifies which entities are exempt from the requirements for lighting and marking guyed towers. 39-0404-1301, Rules Governing Idaho Airport Aid Program. New procedures establish a uniform project prioritization methodology and a uniform annual grant program funding allocation methodology for the Idaho Airport Aid Program. IDAPA 52 - IDAHO STATE LOTTERY COMMISSION PO Box 6537, Boise, ID 83707-6537 52-0102-1301, Gaming Rules of the Idaho State Lottery Commission. Conforms rules to amendments to Idaho Code regarding record retention requirements and removal of Holiday Christmas Tree Fundraising. IDAPA 57 - SEXUAL OFFENDER MANAGEMENT BOARD 1299 N Orchard St Ste 110, Boise 83706 57.01.01 - Rules Governing the Sexual Offender Management Board. 57-0101-1201, (Temo & Prop) Chapter is being repealed and rewritten. 57-0101-1202, (Temp & Prop) Chapter rewrite amends existing standards and procedures for psychosexual evaluations and certification of psychosexual evaluators; establishes new standards and procedures for sexual offender treatment programs, sexual offender treatment providers and post-conviction sexual offender polygraph examiners; implements certification procedures for sexual offender treatment providers and post-conviction sexual offender polygraph examiners; establishes quality assurance process for adherence to standards and procedures; adds a hearing process for disciplinary action against a certificate holder. NOTICE OF ADOPTION OF TEMPORARY RULE IDAPA 08 - BOARD OF EDUCATION/DEPT OF EDUCATION 08-0203-1305, Rules Governing Thoroughness. NOTICE OF PUBLIC HEARING IDAPA 02 - DEPT OF AGRICULTURE 02-0609-1301, Rules Governing Invasive Species Please refer to the Idaho Administrative Bulletin, October 2, 2013, Volume 13-10, for the notices and text of all rulemakings, public hearings schedules, information on negotiated rulemakings, executive orders of the Governor, and agency contact information. Issues of the Idaho Administrative Bulletin can be viewed at www.adminrules.idaho.gov/ Office of the Administrative Rules Coordinator, Dept. of Administration, PO Box 83720, Boise, ID 83720-0306 Phone: 208-332-1820; Fax: 332-1896; Email: rulescoordinator@adm.idaho.gov

NOTICE OF TRUSTEE'S SALE T.S. No. 1355831-1 Parcel No. P-7612-005-003-0 On 1/27/2014, at 11:00 AM (recognized local time), In the lobby of Pioneer Title Company of Kootenai County, 100 Wallace Avenue, Coeur d'Alene, ID 83814, in the County of Kootenai, ELISA MAGNUSON, ESQ., as trustee, will sell at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the time of sale, the following described real property, situated in the County of Kootenai, state of Idaho, and described as follows, to wit: LOT 3, BLOCK 5, RIVERSIDE HARBOR SIXTH ADDITION, ACCORDING TO THE PLAT RECORDED IN BOOK "G" OF PLATS AT PAGE 27, RECORDS OF KOOTENAI COUNTY, IDAHO. The Trustee has no knowledge of a more particular description of the above referenced real property, but for purposes of compliance with Idaho Code Section 60-113, the Trustee has been informed that the address of: 1109 S. RIVERSIDE HARBOR DRIVE, POST FALLS, ID 83854, is commonly associated with said real property. Said sale will be made without covenant or warranty, express or implied, regarding title, possession or encumbrances to satisfy the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust executed by NIKKI ARANA, AND ANTONIO ARANA, WIFE AND HUSBAND as Grantor, to FIDELITY NATIONAL TITLE INS CO as Trustee, for the benefit and security of MORTGAGE ELECTRONIC REGISTRATION SYSTEMS, INC., ("MERS") AS NOMINEE FOR COUNTRYWIDE HOME LOANS, INC., ITS SUCCESSORS AND ASSIGNS as Beneficiary, dated 3/1/2005, recorded 3/7/2005, as Instrument No. 1933730, official records of Kootenai County, Idaho. Please note: The above named Grantors are named to comply with Idaho Code Section 45-1506(4)(a); no representation is made that they are, or are not, presently responsible for the obligation. The default for which this sale is to be made is the failure to make monthly payments when due from 09/01/2011, and all subsequent monthly payments thereafter, including installments of principal, interest, impounds, advances, plus any charges lawfully due under the note secured by the aforementioned Deed of Trust, Deed of Trust and as allowed under Idaho Law. The sum owing on the obligation secured by said Deed of Trust is $254,257.63, including interest, costs and expenses actually incurred in enforcing the obligation thereunder or in this sale, and trustee's fees and/or reasonable attorney's fees as authorized in the Note, Deed of Trust or as allowed under Idaho Law. All delinquent amounts are now due, together with accruing late charges, interest, unpaid and accruing taxes, assessments, trustee's fees, attorney fees and any amounts advanced to protect the security associated with the Deed of Trust described herein as provided under the Note, Deed of Trust and as allowed under Idaho Law. ELISA MAGNUSON, ESQ. DATED: 9/19/13 Signature/By: ELISA MAGNUSON, ESQ. A-4417178 Legal 9391 October 2, 9, 16, 23, 2013

NOTICE OF SHERIFF'S SALE OF REAL PROPERTY Date of Sale: October 23, 2013 Time of Sale: 10:00 A.M. Place of Sale: Kootenai County Sheriff's Department Lobby 5500 N. Government Way Coeur d' Alene, ID Case No. CV13-2617 IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF KOOTENAI IDAHO HOUSING AND FINANCE ASSOCIATION (fka IDAHO HOUSING AGENCY), Plaintiff, v. Heirs and Devisees of EVERETT W. BANKA, RAYMOND BANKA, individually and as Personal Representatice of the Estate of DONNA M. BANKA, SPOUSE OF RAYMOND BANKA, and JOHN DOE and JANE DOE Defendants. Under and by virtue of a Decree of Foreclosure ("Decree") issued by the District Court in Kootenai County, on July 30, 2013, wherein Idaho Housing and Finance Association, Plaintif f, recovered a Decree of Foreclosure against certain Defendants, and under and by virtue of a Writ of Execution issued out of the above-entitled Court, I am commanded to sell, at public auction, in the manner prescribed by law, the following real property, commonly known as 3206 N. 10th St., Coeur d' Alene, ID 83814, and particularly described as: LOT 25 AND 26, BLOCK 9, DAVIS PARK, ACCORDING TO THE PLAY RECORDED IN THE OFFICE OF THE COUNTY RECORDER IN BOOK "C" OF PLATS AT PAGE 74, RECORDS OF KOOTENAI COUNTY, IDAHO. PUBLIC NOTICE IS HEREBY GIVEN that on Wednesday, the 23rd day of October, 2013, at the hour of 10 o'clock a.m., of said day, at the front door of the Kootenai County Sheriff's Department Lobby located at 5500 N. Government Way, Coeur d' Alene, Idaho , I will, in obediance to said Decree and Writ of Execution, sell the above-described property, or so much thereof as may be necessary to satisfy the Decree aforesaid as provided in the above Decree, with interest thereon and costs, to the highest bidder for cash in lawful money of the United States of America, or credit bid by the judgement lienholder, Idaho Housing and Finance Association. The Sheriff, by Certificate of Sale, will transfer the right, title and interest of the judgement debtor in and to the property. The Sheriff shall also give possession but does not gaurantee clear title nor continued possessory right to the purchaser. The aforedescribed parcel of real property, to-wit: 3206 N. 10th St., Coeur d' Alene, Kootenai County, Idaho, is subject to redemption within six (6) months after the sale, pursuant to Section 11-402, Idaho Code. GIVENUNDER My hand this 27 day of September, 2013. BEN WOLFINGER, Sheriff Kootenai County, Idaho By: Deputy Sheriff Legal 9407 October 2, 9, 16, 2013

TO: JOHN AND JANE DOES 1-10,000, and the unknown owners of, and all parties claiming an interest in and to the following property described below. You have been sued by CHRISTOPHER L. KUNISHIGE and TINA L. KUNISHIGE, husband and wife, the Plaintiffs, in the District Court in and for Kootenai County, Idaho, Case No. CV 13-6471. The nature of the claim against you is an action for quiet title. THE REAL PROPERTY WHICH IS SUBJECT TO THIS ACTION: Street Address: 1405 Cherrywood Drive, Coeur d' Alene, Kootenai County, Idaho Legal Description: Lot 6, Block 1, CHERRY HEIGHTS FIFTH ADDITION, Kootenai County, State of Idaho, according to the plat recorded in Book "E" of Plats, page 111. AND A parcel of land located in the Southwest Quarter of Section 7, Township 50 North, Range 3 West, Boise Meridian, Kootenai County, Idaho, and being a portion of tax No. 6674, more particularly described as follows to wit: Commencing at the Southeast corner of Tax N. 6674 located in said Section 7, and being the TRUE POINT OF BEGINNING; thence North 82 degrees 16' West along the Southerly line of Tax No. 6674 for a distance of 70.58 feet; thence North 72 degrees 43' East for a distance of 64.87 feet to a point on the Easterly line of Tax No. 6674; South 15 degrees 31' 30" East along the Easterly line of Tax No. 6674 for a distance of 29.86 feet to the TRUE POINT OF BEGINNING. AND That portion of the "dedicated public park" shown on the plat of the Cherry Heights 5th Addition, located in the Southwest quarter of Section 7, Township 50 North, Range 3 West, Boise Meridian, recorded in Book "E" of Plats, page 111 and identified on attached exhibit "A" as letter "C", more particularly described as follows: BEGINNING at the Southwest corner of Lot 6 of said Cherry Heights 5th Addition; thence South 72 degrees 09' 00" West 43.20 feet to a point; thence North 25 degrees 01' 15" West 25.89 feet to a point; thence North 12 degrees 36' 51" East 94.40 feet to a point; thence South 17 degrees 05' 00" East 107.07 feet to the POINT OF BEGINNING. EXCEPTING THEREFROM THE FOLLOWING: A parcel of land being a portion of Lot 6, Block 1 of Cherry Heights 5th Addition as recorded in Book "E", page 111, Kootenai County, Idaho, more particularly described as follows to wit: COMMENCING at the Northwest corner of said Lot 6 in Cherry Heights 5th Addition, Block 1, and being the TRUE POINT OF BEGINNING; thence South 82 degrees 53' East along the Northerly line of said Lot 6 for a distance of 70.60 feet; thence South 72 degrees 06' West for a distance of 64.41 feet to a point on the Westerly line of said Lot 6; thence North 17 degrees 05' West along the Westerly line of said Lot 6 for a distance of 29.86 feet to the TRUE POINT OF BEGINNING. Any time after 20 days following the last publication of this summons, the court may enter a judgment against you without further notice, unless prior to that time you have filed a written response in the proper form, including the Case No., and paid any required filing fee to the Clerk of the Court at P.O. Box 9000, Coeur d' Alene, Idaho 83816, or 501 Government Way, Coeur d' Alene, Idaho 83814, (208) 446-1160, and served a copy of your response on the Plaintiffs at 1405 Cherrywood Drive, Coeur d' Alene, Idaho 83814. A copy of the Summons and Complaint can be obtained by contacting the Clerk of the Court. If you wish legal assistance, you should immediately retain an attorney to advise you in this matter. Legal 9404 October 2, 9, 16, 23, 2013

NOTICE IS HEREBY GIVEN that Hayden Regional Sewer Board (HARSB) and the City of Hayden (City) have declared their intent to enter into an agreement for the transfer of real property from the City to HARSB. A public hearing regarding ratification of the agreement to transfer will be held before the Hayden Area Regional Sewer Board on the 17th day of October, 2013, at 3 p.m. in the Hayden City Hall council chambers at 8930 N. Government Way, Hayden, Idaho. A public hearing regarding ratification of the agreement to transfer will be held before the Hayden City Council on October 22, 2013, at 5 p.m. in the council chambers at City Hall, 8930 N. Government Way, Hayden, Idaho 83835. The general terms of the agreement are as follows: The City will convey to HARSB the following described real property for the use by HARSB for public purposes: The North half of the South half of the Southeast Quarter of the Northeast Quarter, in Section 16, Township North, Range 4 West, Boise Meridian, Kootenai County, Idaho. Conditions of the transfer are that the City will convey the property to HARSB on or before November 30, 2013 and on or before September 1, 2014, HARSB will either: (i.) pay the City $435,000, (ii) pay the City the dollar amount incurred by the City to purchase a replacement parcel of property, if the dollar amount is less than $435,000, or (iii) acquire and exchange with the City a parcel of property acceptable to the City. Each party shall pay their own costs of this transaction. There will be no monetary consideration for the transfer since this is a transfer to another taxing district. The Agreement is contingent upon the parties complying with Idaho Code sections 67-2323 and the HARSB Joint Powers Agreement. /s/ Vicki Rutherford, Hayden City Clerk /s/ Stephanie Oliver, Secretary Legal 9405 October 2, 9, 16, 2013

NOTICE OF SALE Case No. CV-13-1779 DATE: October 10, 2013 TIME: 10:00 A.M. PLACE: Kootenai County Sheriff's Office Lobby 5500 N. Government Way Coeur d' Alene, Idaho IN THE DISTRICT COURT OF THE FIRST JUDICIAL DISTRICT OF THE STATE OF IDAHO, IN AND FOR THE COUNTY OF KOOTENAI CITIMORTGAGE, INC. Plaintiff, vs. LARRY W. HINCHEE (Deceased) and the Unknown Heirs, Assigns and Devisees of LARRY W. HINCHEE; JENNIFER A. HINCHEE, (Deceased) and the Unknown Heirs, Assigns and Devisees of JENNIFER A. HINCHEE, and Does 1-10 as individuals with an interest in the property legally described as: Lot 2 in Block 1 of Quail Ridge, according to the official plat thereof, filed in Book I of PLats at Page(s) 333 and 333A, Official Records of Kootenai County, Idaho more particularly described as follows: Which may commonly be known as: 6357 W. Quail Ridge St., Rathdrum, ID 83858. Defendants. Under and by virtue of a Second Order for Sale of Foreclosure executed on August 19, 2013 and entered with the Court on August 19, 2013 and Writ of Execution issued on July 22, 2013, out of and under the seal of the above-entitles Court on a Judgement and Decree of Foreclosure recovered in said Court in the above-entitled action on the 5th day of July, 2013, in favor of the above-named Plaintiff, I am commanded and required to proceed to notice for sale to sell at public auction the real property described in said Second Order for Sale of Foreclosure and Writ of Execution and to apply the proceeds of such sale to the satisfaction of said Judgement and Decree of Foreclosure with interest thereon and my fees and costs. The property directed to be sold is situate in Kootenai County, State of Idaho, and is described as follows, to-wit: Lot 2 in Block 1 of Quail Ridge, according to the official plat thereof, filed in Book I of Plats at Page(s) 333 and 333A, Official Records of Kootenai County, Idaho more particularly described as follows: Which may commonly be known as: 6357 W. Quail Ridge St., Rathdrum , ID 83858. NOTICE IS HEREBY GIVEN that on the 10th day of October, 2013 at the hour of 10:00 o'clock A.M., at the location of the Main Lobby of the Kootenai County Sheriff, 5500 N. Government Way, Coeur d' Alene, Idaho, I will attend, offer and sell at public auction all or so much od the above-described property thus directed to be sold as may be necessary to raise sufficient funds to pay and satisfy the Judgement and Decree of Foreclosure as set out in said Second Order for Sale of Foreclosure to the highest bidder therefore in lawful money. The time period for redemption of the above property is six (6) months from the date of sale herein. The Sheriff, be a Certificate of Sale, will transfer right, title and interest of the judgement debtor in and to the property. The Sheriff will also give possession but does not gaurantee clear title nor continue possessory right to the purchaser. DATED This 10th day of September, 2013. KOOTENAI COUNTY SHERIFF /s/ Deputy Sheriff Legal 9315 September 19, 25, 2013 October 2, 2013

NOTICE OF PUBLIC HEARING ZONE CHANGE \u2020 \u2020 PLEASE TAKE NOTICE THAT, the City of Hayden Planning and Zoning Commission will conduct a public hearing on Monday, October 21, 2013 at 5:00 pm at Hayden City Hall Council Chambers, 8930 N. Government Way, Idaho, to consider a request by Stephanie Blalack, Verdis, LLC on behalf of her clients, Wade Gagnier, Gagnier-Anderson Living Trust, 17295 N Ramsey Road, Hayden, Idaho and Bjarne Larsen, P.O. Box 1239, Hayden, Idaho.\u2020 The applicant is requesting approval for a zone change from Commercial to Light Industrial with a development agreement on two separate parcels totaling 1.01 acre.\u2020 The property is located approximately 250' south of the intersection of Lacey and Government Way site address 10703 & 10673 N Government Way.\u2020 \u2020 Said proposal is on file with the Community and Economic Development of the City of Hayden where it may be reviewed during regular business hours.\u2020 Such file will contain material relevant to the request, the contents of which may change prior to the date of the hearing. \u2020 All persons desiring to be heard should appear at the hearing.\u2020 Written testimony may be sent to the City of Hayden, Community and Economic Development Department, Hayden, Idaho, 83835; faxed to (208) 772-2282; or, emailed to planning@cityofhaydenid.us.\u2020\u2020 Written comments must be received no later than 5:00 PM on October 11, 2013.\u2020 Written testimony received after this date will not be entered into the record or read at the public hearing. \u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020\u2020 Assistance for persons with disabilities will be provided upon 24-hour notice prior to the public hearing. Legal 9406 October 2, 2013

Notice of Trustee's Sale Idaho Code 45-1506 Today's date: August 29, 2013 File No.: 7301.26920 Sale date and time (local time): January 6, 2014 at 10:00 AM Sale location: in the Veteran's Plaza outside the north entrance of the administrative building, 451 Government Way, Coeur d'Alene, ID 83814 Property address: 26664 S. Lake Ridge Road Saint Maries, ID 83861 Successor Trustee: Northwest Trustee Services, Inc., an Idaho Corporation P.O. Box 997 Bellevue, WA 98009 (425) 586-1900 Deed of Trust information Original grantor: Jeffrey A. Stark and Linda G. Stark, husband and wife Original trustee: First American Title Original beneficiary: Mortgage Electronic Registration Systems, Inc., solely as nominee for Acceptance Capital Mortgage Corporation Recording date: 09/19/2005 Recorder's instrument number: 1981255 County: Kootenai Sum owing on the obligation: as of August 29, 2013: $184,578.13 Because of interest, late charges, and other charges that may vary from day to day, the amount due on the day you pay may be greater. Hence, if you pay the amount shown above, an adjustment may be necessary after we receive your check. For further information write or call the Successor Trustee at the address or telephone number provided above. Basis of default: failure to make payments when due. Please take notice that the Successor Trustee will sell at public auction to the highest bidder for certified funds or equivalent the property described above. The property address is identified to comply with IC 60-113 but is not warranted to be correct. The property's legal description is: The South half of the South half of the Northwest Quarter of the Northwest Quarter of Section 8, Township 47 North, Range 2 West Boise Meridian, Kootenai County, State of Idaho. Except that part conveyed to the State of Idaho for a public highway by deed recorded in Book 101, Deeds, Page 177, Records of Kootenai County, Idaho. The sale is subject to conditions, rules and procedures as described at the sale and which can be reviewed at www.northwesttrustee.com or USA-Foreclosure.com. The sale is made without representation, warranty or covenant of any kind. (TS# 7301.26920) 1002.186918-File No. Legal 9320 September 25, 2013 October 2, 9, 16, 2013

NOTICE OF TRUSTEE'S SALE On February 7th 2014 at the hour of 10:00 a.m. on said day, inside the front door of First American Title Co., 1866 North Lakewood Dr. Coeur d'Alene, ID 83814. Bruce J. Blohowiak, as successor trustee, will sell at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the same time of sale, the following described real property, situated in the County of Kootenai State of Idaho, and described as follows, to wit: LOT 5 IN BLOCK 4 OF HORSEHAVEN PLACE, according to the official plat thereof, filed in Book "J" of Plats at Page(s) 193,193A, 193B, 193C and 193D Official Records of Kootenai County, Idaho THE TRUSTEE HAS NO KNOWLEDGE OF A MORE PARTICULAR DESCRIPTION OF THE ABOVE DESCRIBED REAL PROPERTY, BUT FOR PURPOSES OF COMPLIANCE WITH IDAHO CODE, SECTION 60 113, THE TRUSTEE HAS BEEN INFORMED THAT THE STREET ADDRESS OF: 1957 N. Luke Lane., Post Falls, ID 83854, MAY SOMETIMES BE ASSOCIATED WITH SAID REAL PROPERTY. Said sale will be made without covenant or warranty regarding title, possession or encumbrances to satisfy the obligation secured by and pursuant to the power of sale conferred in the deed of trust executed by LANCE E. BURQUIST AND LAURA M. BURQUIST HUSBAND AND WIFE, are the Trustors, to PIONEER TITLE COMPANY OF KOOTENAI COUNTY, the original Trustee, and HORIZON CREDIT UNION is the beneficiary, on that certain Deed of Trust dated July 23rd 2008 and recorded as Instrument Number 2170255000, records of Kootenai County, Idaho. THE ABOVE GRANTORS ARE NAMED TO COMPLY WITH SECTION 45 1506 (4)(a), IDAHO CODE. NO REPRESENTATION IS MADE THAT THEY ARE, OR ARE NOT, PRESENTLY RESPONSIBLE FOR THIS OBLIGATION. The failure to pay, when due, under said Deed of Trust Note, monthly, principal, interest taxes and insurance payments in an amount not less than $472.42 for the month of March 2013 and each month thereafter together with accrued late charges and other costs and fees as provided by the Deed of Trust Note and Deed of Trust; and the principal balance owing as of this date on the obligation secured by said deed of trust is $47,292.23 with per diem interest accruing as provided in the promissory note, the current annual rate of which is 4.50% and costs and expenses actually incurred in enforcing the obligations there under or in this sale, as trustee's fees and/or reasonable attorney's fees as authorized in the promissory note secured by the aforementioned Deed of Trust. Dated: September 16, 2013. /s/ Bruce J. Blohowiak Successor Trustee (STATE OF WASHINGTON ) ss County of Spokane On this day personally appeared before me Bruce J. Blohowiak, to me known to be the individual described in and who executed the within and foregoing instrument, and acknowledged that he/she signed the same as his/her free and voluntary act and deed, for the uses and purposes therein mentioned. GIVEN under my hand and official seal this 16th day of September 2013 NOTARY PUBLIC in and for the State of Washington, Residing at Spokane Commission Expires: 10-24-2016 Legal 9325 September 18, 25, 2013 October 2, 9, 2013

123-13 NOTICE OF TRUSTEE'S SALE At 10:00 o'clock A.M. (recognized local time) on January 15, 2014, in the Office of First American Title Company, located at, 1866 North Lakewood Drive, Coeur d'Alene, Idaho, First American Title as Trustee, will sell at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the time of sale, the following described real property, situated in Kootenai County, Idaho, and described as follows, to-wit: Lot 11, Block 3, RIMROCK FOREST ESTATES, according to the plat recorded in Book "I" of Plats at Page 386, records of Kootenai County, Idaho. Information concerning the foreclosure action may be obtained from the Trustee, whose telephone number is (208) 785-2515. According to the Trustee's records, the street address of 12539 N. Shamrock St., Hayden, Idaho 83835 is sometimes associated with said property. Said sale will be made without covenant or warranty regarding title, possession, or encumbrances to satisfy the obligations secured by and pursuant to the power of sale conferred in the Deed of Trust executed by, Bruce R Cralley and Catherine L Cralley, husband and wife as Grantor(s), First American Title, as Trustee, for the benefit and security of, Mountain West Bank, as Beneficiary; said Deed of Trust was recorded March 07, 2005 as Kootenai County Recorder s Instrument No. 1933778. The default for which this sale is to be made is as follows: Failure to make the monthly payment in the amount of $999.28 due for the 1st day of July, 2013 and a like sum of $999.28 due for the 1st day of each and every month thereafter; The above Grantor(s) are named to comply with Section 45-1506(4)(a), Idaho Code. No representation is made that they are, or are not, presently responsible for this obligation. As of August 2, 2013 there is due and owing on the loan an unpaid principal balance of $340,220.69, accrued interest in the amount of $2,809.77, late charges in the amount of $175.48 and escrow in the amount of $503.58 for a total amount due of $343,709.52. Interest continues to accrue on the Note at the rate of 5.875% per annum with a per diem rate of $54.76 after August 2, 2013. All delinquencies are now due together with any late charges, advances to protect the security, and fees and costs associated with this foreclosure. The Beneficiary elects to sell or cause said property to be sold to satisfy said obligation. DATED September 12, 2013. FIRST AMERICAN TITLE /s/ Lisa J Tornabene Trust Officer Legal 9348 September 25, 2013 October 2, 9, 16, 2013 \u2020

NOTICE OF TRUSTEE'S SALE T.S. No. 003812-ID Parcel No. C7560014999D On 1/23/2014, at 11:00 AM (recognized local time), In the lobby of Pioneer Title Company of Kootenai County, 100 Wallace Avenue, Coeur d'Alene, ID 83814, in the County of Kootenai, ELISA MAGNUS ON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP, as trustee, will sell at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the time of sale, the following described real property, situated in the County of Kootenai, State of Idaho, and described as follows, to wit: THE SOUTH 52 FEET OF THE WEST ONE-HALF OF BLOCK 14, REID'S ADDITION, ACCORDING TO THE PLAT RECORDED IN THE OFFICE OF THE COUNTY RECORDER IN BOOK "A" OF PLATS, PAGE 141. RECORDS OF KOOTENAI COUNTY, STATE OF IDAHO. The Trustee has no knowledge of a more particular description of the above referenced real property, but for purposes of compliance with Idaho Code Section 60-113, the Trustee has been informed that the address of: 802 N 6TH STREET, COEUR D'ALENE, ID 83814, is commonly associated with said real property. Said sale will be made without covenant or warranty, express or implied, regarding title, possession or encumbrances to satisfy' the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust executed by SCOTT K BROADAWAY, A SINGLE PERSON as Grantor, to NORTH IDAHO TITLE CO as Trustee, for the benefit and security of MORTGAGE ELECTRONIC REGISTRATION SYSTEMS, INC., AS NOMINEE FOR GMAC MORTGAGE CORPORATION, ITS SUCCESSORS AND ASSIGNS as Beneficiary, dated 8/12/2005, recorded 8/15/2005, as Instrument No. 1972453, official records of Kootenai County, Idaho. Please note: The above named Grantors are named to comply with Idaho Code Section 45-1506(4)(a); no representation is made that they are, or are not, presently responsible for the obligation. The default for which this sale is to be made is the failure to make monthly payments when due from 04/01/2013, and all subsequent monthly payments thereafter, including installments of principal, interest, impounds, advances, plus any charges lawfully due under the note secured by the aforementioned Deed of Trust, Deed of Trust and as allowed under Idaho Law. The sum owing on the obligation secured by said Deed of Trust is $151,282.17, including interest, costs and expenses actually incurred in enforcing the obligation thereunder or in this sale, and trustee's fees and/or reasonable attorney's fees as authorized in the Note, Deed of Trust or as allowed under Idaho Law. All delinquent amounts are now due, together with accruing late charges, interest, unpaid and accruing taxes, assessments, trustee's fees, attorney fees and any amounts advanced to protect the security associated with the Deed of Trust described herein as provided under the Note, Deed of Trust and as allowed under Idaho Law. ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP, DATED: 9/16/13 Signature/By: Elisa Magnuson A-FN4415714 Legal 9349 September 25, 2013 October 2, 9, 16, 2013

NOTICE OF TRUSTEE'S SALE T.S. No. 003455-ID Parcel No. RJ3370070030 On 1/23/2014, at 11:00 AM (recognized local time), In the lobby of Pioneer Title Company of Kootenai County, 100 Wallace Avenue, Coeur d'Alene, ID 83814, in the County of Kootenai, ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP, as trustee, will sell at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the time of sale, the following described real property, situated in the County of Kootenai, State of Idaho, and described as follows, to wit: LOT 3, BLOCK 7, SKYLINE MEADOWS FIRST ADDITION, ACCORDING TO THE PLAT RECORDED IN THE OFFICE OF THE COUNTY RECORDER IN BOOK J OF PLATS AT PAGE 337, RECORDS OF KOOTENAI COUNTY, IDAHO. The Trustee has no knowledge of a more particular description of the above referenced real property, but for purposes of compliance with Idaho Code Section 60-113, the Trustee has been informed that the address of: 6720 WEST BENT GRASS LANE, RATHDRUM, IDAHO, 83858 , is commonly associated with said real property. Said sale will be made without covenant or warranty, express or implied, regarding title, possession or encumbrances to satisfy the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust executed by THEODORE W STEVENS, IV AND PATRICIA A MA RLAND-STEVENS, HUSBAND AND WIFE as Grantor, to KOOTENAI COUNTY TITLE as Trustee, for the benefit and security of MORTGAGE ELECTRONIC REGISTRATION SYSTEMS, INC., ("MERS") AS NOMINEE FOR PANHANDLE STATE BANK, ITS SUCCESSORS AND ASSIGNS as Beneficiary, dated 12/6/2007, recorded 12/7/2007, as Instrument No. 2135119000, official records of Kootenai County, Idaho. Please note: The above named Grantors are named to comply with Idaho Code Section 45-1506(4)(a); no representation is made that they are, or are not, presently responsible for the obligation. The default for which this sale is to be made is the failure to make monthly payments when due from 03/01/0213, and all subsequent monthly payments thereafter, including installments of principal, interest, impounds, advances, plus any charges lawfully due under the note secured by the aforementioned Deed of Trust, Deed of Trust and as allowed under Idaho Law. The sum owing on the obligation secured by said Deed of Trust is $370,110.25, including interest, costs and expenses actually incurred in enforcing the obligation thereunder or in this sale, and trustee's fees and/or reasonable attorney's fees as authorized in the Note, Deed of Trust or as allowed under Idaho Law. All delinquent amounts are now due, together with accruing late charges, interest, unpaid and accruing taxes, assessments, trustee's fees, attorney fees and any amounts advanced to protect the security associated with the Deed of Trust described herein as provided under the Note, Deed of Trust and as allowed under Idaho Law. ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP, DATED: 9/16/13 Signature/By: Elisa Magnuson A-FN4415681 Legal 9351 September 25, 2013 October 2, 9, 16, 2013

NOTICE OF TRUSTEE'S SALE T.S. No. 00426-ID Parcel No. P-7330-001-004-0 On 1/22/2014, at 11:00 AM (recognized local time), In the lobby of Pioneer Title Company of Kootenai County, 100 Wallace Avenue, Coeur d'Alene, ID 83814, in the County of Kootenai, ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP, as trustee, will sell at public auction, to the highest bidder, for cash, in lawful money of the United States, all payable at the time of sale, the following described real property, situated in the County of Kootenai, State of Idaho, and described as follows, to wit: LOT 4, BLOCK 1, PRAIRIE FALLS SUBDIVISION, ACCORDING TO THE PLAT RECORDED IN BOOK. G OF PLATS, PAGE 148, RECORDS OF KOOTENAI COUNTY, STATE OF IDAHO. The Trustee has no knowledge of a more particular description of the above referenced real property, but for purposes of compliance with Idaho Code Section 60-113, the Trustee has been informed that the address of: 340 EAST SAND WEDGE DRIVE, POST FALLS, ID 83854, is commonly associated with said real property. Said sale will be made without covenant or warranty, express or implied, regarding title, possession or encumbrances to satisfy the obligation secured by and pursuant to the power of sale conferred in the Deed of Trust executed by BILL VANKOMEN AND JENA VANKOMEN HUSBAND AND WIFE as Grantor, to FIRST AMERICAN TITLE COMPANY as Trustee, for the benefit and security of MORTGAGE ELECTRONIC REGISTRATION SYSTEMS INC AS NOMINEE FOR FIRST MAGNUS FINANCIAL CORPORATION, AN ARIZONA CORPORATION ITS SUCCESSORS AND ASSIGNS as Beneficiary, dated 1/12/2007, recorded 1/22/2007, as Instrument No. 2078781000, official records of Kootenai County, Idaho. Please note: The above named Grantors are named to comply with Idaho Code Section 45-1506(4)(a); no representation is made that they are, or are not, presently responsible for the obligation. The default for which this sale is to be made is the failure to make monthly payments when due from 06/01/2010, and all subsequent monthly payments thereafter, including installments of principal, interest, impounds, advances, plus any charges lawfully due under the note secured by the aforementioned Deed of Trust, Deed of Trust and as allowed under Idaho Law. The sum owing on the obligation secured by said Deed of Trust is $223,663.37, including interest, costs and expenses actually incurred in enforcing the obligation thereunder or in this sale, and trustee's fees and/or reasonable attorney's fees as authorized in the Note, Deed of Trust or as allowed under Idaho Law. AH delinquent amounts are now due, together with accruing late charges, interest, unpaid and accruing taxes, assessments, trustee's fees, attorney fees and any amounts advanced to protect the security associated with the Deed of Trust described herein as provided under the Note, Deed of Trust and as allowed under Idaho Law. ELISA MAGNUSON, ESQ., a member of the State Bar of Idaho, of PITE DUNCAN, LLP DATED: 9/11/13 Signature/By: Elisa Magnuson A-4415390 Legal 9352 September 25, 2013 October 2, 9, 16, 2013

NOTICE IS HEREBY GIVEN THAT ON THE 4TH DAY OF OCTOBER 2013 AT 1:00 PM, A PUBLIC AUCTION WILL BE HELD FOR THE PURPOSE OF SATISFYING A LANDLORDS LIEN ON THE CONTENTS OF 2 STORAGE UNITS, AT SELTICE MINI STORAGE, 2425 W SELTICE WAY, POST FALLS, ID. THE GOODS TO BE SOLD ARE GENERALLY DESCRIBED AS HOUSEHOLD ITEMS, FURNITURE, AND CLOTHING. UNITS TO BE AUCTIONED ARE: D84 ROBERT CALKINS - PO BOX 2673 - POST FALLS, ID 83877 & D46 JOE THOMAS - 2200 W JESTER WAY - POST FALLS, ID 83854. LEGAL 9356 September 25, 2013 October 2, 2013