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HomeMy WebLinkAbout03/02/2017 Order of the Mason County Board of Equalization Property Owner: Daniel&Linda Thompson Parcel Number(s): 22318-75-00080 Assessment Year: 2016 Petition Number: 2.2017 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 $ 64,530 ® Land $ 35,490 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 64,530 TOTAL $ 35,490 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 458-12-301). The Appellant, Daniel Thompson was not present at the hearing. The Assessor was represented by IdaMae Ryen and Oliver Querin. The Board accepted from the Assessor's representative an Assessment Roll Correction revising the fair market value to $35,490. The Appellant failed to provide a preponderance of evidence that the new value was in error. Furthermore,the Assessor's representative indicated that the Appellant verbally agreed upon the value of $35,490 for the subject property. Page 2 Petition No.2.2017 Parcel No.22318-75-00080 Dated this 2nc1 day of March , 2017 R.A.Mc in,Cbairpersons igna re Clerk's Signature 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. Distribution: •Assessor •Petitioner •BOE File REV 64 0055 (2/16/12) i I I kl I� hl Ii' Order of the Mason County Board of Equalization Property Owner: Jozsef Kovacs Parcel Number(s): 62015-23-00000 Assessment Year: 2016 Petition Number: 376.2016 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 $ 73,735 ® Land $ 73,735 ® Improvements $ 98,890 ® Improvements $ 98,890 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 172,625 TOTAL $ 172,625 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(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 458-12-301). The Owner, Jozsef Kovacs,was present at the hearing. The Assessor was represented by IdaMae Ryen and Oliver Querin. The Appellant indicated that he paid$120,000 for the property and subsequently placed a mobile home on the property,which added $52,000 to the existing improvement value,for a total investment of$172,000. The Assessor has assessed fair market value at$172,625. During the course of the hearing,the Appellant felt that$172,625 was an accurate assessment of fair market value. Furthermore,the Appellant provided no clear, cogent and convincing evidence that the Assessor was in error. The Board sustained the assessed value. i i I I Page 2 Petition No.376.2016 Parcel No.62015-23-00000 Dated this 2nd day of March , 2017 R.A cKibbin,Chairperson's Signature Clerk's Sign 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)534-1400. Distribution: • Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) r