HomeMy WebLinkAbout01/07/2014 ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 1/7/2014 at 10:00 AM,with the appellant
represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal, does hereby overrule the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Stanley Kaszycki,Appellant
301 W Lake Isabella Loop Road
Shelton,WA 98584
Petition No. 140.2014 Parcel No.32031-50-02014
BOARD DECISION: OVERRULE
Assessor's Valuation Board's Determination
Land value $1319,230. $139,230.
Improvements $183,650. $115,770.
Total $322,880. $255,000.
The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation
of clear,cogent, and convincing evidence that the value is erroneous [RCW84.40.030(j)].
The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of
uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative
Code(WAC 458-12-301)
The appellant asserts that the fair market value is less than the Assessor's valuation for the 2013 assessment year, based on the
purchase price of$215,000 in June 2012. The appellant stated the home had been on the market for over one year.
The board felt that the comparable sales utilized by the Assessor did not adequately fit the profile determining fair and market value.
The board sustained the value of the land at$139,230 recommended by the Assessor and overrules the value of the improvements and
sets the improved value at$115,770 for a total of$255,000.
McKibbin,Chair Date: .1/7/2014
Mason County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing with them at PO Box 40915,Olympia,WA 98504-0915,
within thirty days of the date of mailing,of this order.The Notice of Appeal form is available from either your county assessor(360)427-
9670 or the State Board(360)753-5446.
To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705-6715. Teletype(TTY)
users,please call(360)705-6718. For tax assistance,call(360)534-1400,
Distribution- a Petitioner a Assessor a BOE File
ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 1/7/2014 at 11:00 AM,with the appellant
represented and the Mason County Assessor's Office(Assessor)represented, The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Heritage Bank,Appellant
1603 116th Ave NE, Suite 1]8
Bellevue,WA 98004
Petition No.88.2014 Parcel No.42012-56-00002
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $659,940. $659,940.
Improvements $617,630. $617,630.
Total $1,277,570. $1,277,570.
The valuation placed on the property by the Assessor's Office is presumed to be correct,and can only be overcome by the presentation
of clear,cogent,and convincing evidence that the value is erroneous [RCW84.40.030(l)].
The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of
uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative
Code(WAC 458-12-301)
The appellant failed to present clear, cogent,and convincing evidence that the Assessor's value was in error.
The Board heard the evidence presented by both parties and made its determination to sustain the Assessor's valuation as fair value as
noted above.
R McKibbin,Chair Date: 1/7/2014
anon County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing with them at PO Box 40915,Olympia,WA 98504-0915,
within thirty dUs of the date of mailing of this order.The Notice of Appeal form is available fi-orn either your county assessor(360)427-
9670 or the State Board(360)753-5446.
To ask about the availability of this publication in an alternate format for the visually impaired,please call(360)705-6715. Teletype(TTY)
users,please call(360)705-6718. For tax assistance,call(360)534-1400.
Distribution: ®Petitioner ®Assessor ®BOE File