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Home My WebLink About12/16/2014 Order of the Mason County Board of Equalization Property Gwner: Glcrm Conieliusen Parcel Nimnbtr(s): 32104-60-0001.3 Assessnap-W,Year: 2014 Petition Number: 60.2015 Having considered the evidence presented by the parties in-this appeal,the Board hereby: r-� sustains N overi Liles the de-teri-nination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination El Land $ 41,380 E]Land $ 37,380 F] h-11proveinents $ 184,405 11 hiipro-vernents $ 184,405 n Minerals $ F-I Nfinerals $ F] Personal Property $ Personal Property 'this decision is based on oar findi-1,19 drat: The valuation placed on the property by the Assessor's Office is presurned 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(1)]. The Board's goal is to acquire sufficient,accurate evidence to support a determination of true and'Lair value for the purpose of unifori-pity and equalization of taxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 45 8-12-301). The board reviewed the assessor's four comparative sales on the comparative analysis and noted that all four comparative sales were golf course frontage lots and the subject parcel was not a golf course frontage lot. The board felt that inadequate adjustments were made in so far as the fair market value of the golf course frontage. After an analysis the board adjusted the subject parcel's land value down to$37,380 and the value of the improvements were not changed for a total of$221,785. Dated this 16-th day of December 2014 —141le R.A. cKibbin,Chairperson's Signature Clerk's Signaturg U 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 iLl aa alternate format for the visually impaired,please call(360)705- 6715. Teletype(TTY) users,please call(360)705-67180. For tar assistance,call(360)534-1400. .D l Ls t r lbh,u t i o n- co Asqsess�or s Petitioner" -BCPE FIe REV 64005-0 (2/16h2l' Order of the Mason County Board of Equali7ation Proper hy Oivner: Therese Deleo Parcel Nwnber(s): 42205-52-00051 Assessment Year: 2014 Petition Nmm-tbex- 63.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: M sustains F-I overrules the deteriuffiation of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 85,7160 ❑ Land $ 85,760 F-I Improvements $ 267,550 ❑ Lnproveinents $ 267,550 F-I Minerals $ ❑Minerals $ 17 Personal Property $ ❑Personal Proper-Ly $ 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 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 ti Lie and fair value for the purpose of uniformity and equalization of taxation within the county as defined by statute(RCW 84.40.03 0)and the Washington Administrative Code(WAC 458-12-301). The appellant,Therese Deleo,was represented by her husband Charles Smith. The assessor was represented by Mary Newhall. The majority of the information presented by the appellant was generic in nature and was not directly specific to market sale or evidence that would justify overriding the assessor's recommendation. The Board having heard the evidence presented by both parties made its determination to sustain the Assessor's revised valuation as fair value for 2014 at$353,3 10 with the land value at$85,760 and the improvement value at$267,550. Dated this 16th day of December 52014 R.A.Mc bbin,Chairperson's Signature Clerk'sSignaturV NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with their 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 fi-om 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,assistarce, call(3)60)534-1400. D�stribu fle--nA. D Assess-er c,,17e,t It t i o r-R,e i EOE File REV& 0053 (2/16/12) Order off Mason County Board of Equalization Property Owner: Justin&Renee Bate Parcel Ni—iniber(s): 52112-31-00240 Assessment Year: 2014 Petition Number: 269.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: M sustains F-I overrules the deterinination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F1 Land $ 11,115 F1 Land $ $11,115 F1 linprovements $ 99,115 F-I Improvements $ $99,115 1-1 Minerals $ Fj Minerals $ [] Personal Property $ ❑Personal Property $ 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 clear,cogent, and convincing evidence that the value is erroneous [RCW 84.40.03 0(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 was represented by Justin Baze. The assessor was represented by Mary Newhall. The appellant provided some regional issues,but did not provide clear, cogent and convincing evidence that would justify overturning the market value as recommended by the assessor. The appellant provided two comparable sales in Skokomish Valley;however,they were bank owned and did not reflect true market value. The assessor had previously made adjustments to the value for the land and improvements. After reviewing the information provided by the appellant and the assessor,the board sustained the assessor's revised value of$1.10,230 with the land value at$11,115 and the improvement value at$99,115. Dated this 16th day of December , 2014 Gary Miner,Act,Vg Chairperson's Signature Clerk's Signaturl� 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)534-1400. -,s s e s s @3 r o Retiticuner �BOE File REV 64 0058 (2/16/12) Order of the Masom County Board of Equalization Property 0-wiler: jerry Owens Parcel Nunnlber(s): 22206-54-00005 Assessrnerit Year: 2014 Petition Nina ber: 279.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: 0 sustains R Overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 29,700 � Land $ 29,700 R h-n proven aeats $ 63,035 F-I hinprovenlents $ 63,035 R Minerals $ Q Minerals $ El Personal Properly $ 0 Personal Property $ 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 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 84.40.03 0)and the Washington Administrative Code(WAC 45 8-12-3 0 1). The appellant was represented by Jerry Owens. The assessor was represented by Mary Newhall. The appellant purchased the subject parcel in 2012 for$20,000 and has put$2,000 in improvements. Six comparable sales were provided; however,they were all foreclosures. The assessor provided five comparable sales in the range of$82,180 to$100,945. The sales were all arm's length sales. The board gave more weight to the arm's length sales. Therefore,the board sustains the assessor's value of$92,735 with the value for the land at$29,700 and the value for the improvements at$63,03 5. Dated this 16th day of December 2014 f-) Wiz.w Kevin,Fr&tlteberger D;Vice-ChairpersOn's-Nignature Clerk's Signaturev N 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 inailing 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 fon-nat for the visually impaired,please call (360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistance,call (360)5')4-1400. Ass" ss-ru-". Br--�E-Rlle REV 640058 (2/16/12) Order of-the Mason County Board of Equalization -Proper Ay vmu: Marian Frye, Parcel Niarnber(s): 22217-50-00017 Assessment'Year: 2014 Petition Number: 255.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: El sustains Z Overrules the determination of the assessor. Assessor's True and Fair Value BCAE True and Fair Value Determination F] Land $ 298,350 n Land $ 234,000 F] hnProvements $ 140,205 F] Improvelnents $ 140,205 F] inerals $ [] Minerals $ ❑ Personal Property $ F-] persop Property t al propt, T-b3s decision is based on our findiing 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 clear,cogent, and convincing evidence that the value is erroneous [RCW84.40.030(1)]. The Board's goat is to acquire sufficient,accurate evidence to support a determination of true and fair value for the purpose of uniformity and equalization oftaxation within the county as defined by statute(RCW 84.40.030)and the Washington Administrative Code(WAC 458-12-301). The appellant,Marian Frye,assigned power-of-attorney to her nephew George Webber who represented her at the hearing. The assessor was represented by Mary Newhall. The appellant had issue with the land value of the subject parcel. The appellant stated the subject parcel's land size is .17 acre. The assessor's record reflects the parcel land size at.62 acres. The assessor uses the legal description to determine the subject parcel's size. Based upon comparable sales presented by both the appellant and assessor,the board determines that the subject parcel land value,per front foot, is unusually high. Therefore,the board overrules the assessor's value and sets the value for the land at$234,000 and the improvements at$140,205 for a total of$374,205. Dated this--N 16th day of December 2014 66 Keviv,frank��&,, irperson's Signature Clerk's Signatur(ff U 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 oftnis publication in an alternate fon-nat for the visually impaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718, For tax assistance, call(360)534-1400. ri b t iti,P,pn a A,-,s:�s s o r @ P it t i t 1 B(_-P E File REV640058 (2/16/12)