HomeMy WebLinkAbout01/05/2017 Order of the Mason County
Board of Equalization
Property Owner: Watson, Eric
Parcel Number(s) : 22018 -53 -00126
Assessment Year: 2015 Petition Number: 149 .2016
Having considered the evidence presented by the parties in this appeal, the Board hereby:
❑ sustains ® overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
® Land $ 13 ,250 ® Land $ 99000
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 13 ,250 TOTAL $ 99000
This decision is based on our finding that:
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 a preponderance of the evidence that the value is erroneous
[RCW84.40. 030( 1 )] .
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 45842-301 ) .
The Appellant, Eric Watson, was not in attendance at the hearing. The Assessor was represented by IdaMae
Ryen and Oliver Querin.
The original valuation for the subject parcel was $ 13 ,250 for the land. There were no improvements .
The Assessor submitted an assessment roll correction (ARC) to the taxpayer for $9,000. Mr. Watson did
not sign the ARC .
Therefore, the Board concurred with the Assessor ' s corrected value of $ 9 , 000 for the land on the subject
property, as per the ARC .
Page 2
Petition No. 149.2016 Parcel No. 2201 &53-00126
Dated this 51th day of January , 2017
Kevin r eberg , PhD; Vice-Chairperson' s S ' a re Clerk' s Si re
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal 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 or the State Board .
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) 5344400 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (2/ 16/ 12)
Order of the Mason County
Board of Equalization
Property Owner : Wheatley, Christopher
Parcel Number(s) : 12119- 51 -00030
Assessment Year: 2015 Petition Number: 364 .2016
Having considered the evidence presented by the parties in this appeal, the Board hereby :
❑ sustains M overrules the determination of the assessor.
Assessor' s True and Fair Value BOE True and Fair Value Determination
M Land $ 52,250 M Land $ 399035
® Improvements $ 45 , 140 ® Improvements $ 459140
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 979390 TOTAL $ 84 , 175
This decision is based on our finding that:
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 a preponderance of the evidence that the value is erroneous
[RCW84 .40 . 030( 1 )] .
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 45842-301 ) .
The property owner, Christopher Wheatley, was not present. The Assessor was represented by IdaMae
Ryen and Oliver Querin.
The taxpayer provided no convincing evidence that the Assessor was in error.
The Assessor provided four comparable sales . Three of the four sales indicated a relatively tight range of
value and support the adjusted assessed value of $ 84, 175 .
Therefore, the Board overruled the original assessed value of $ 97,390 and accepted the Assessor ' s
recommended adjusted value of $ 84, 175 for the subject parcel.
Page 2
Petition No. 364.2016 Parcel No. 121 M51 -00030
Dated this 5th day of January , 2017
vin ranke erger, PhD; Vice-chairpe n's Signature Clerk's Signatu
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal 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 or the State Board .
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) 5344400.
Distribution : • Assessor • Petitioner • ROE File
REV 64 0058 (2/16112)