HomeMy WebLinkAbout04/11/2017 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on April 21, 2017, 1 personally emailed or forwarded, by United
States mail, a true and correct copy of the attached Order of the Mason County Board of
Equalization to the following:
Eric M Johnson
c/o Mark H.Johnson
920 Egan Avenue
Pacific Grove, CA 93950
Email: pgjohnsons@sbcglobal.net
Melody Peterson
Mason County Assessor
411 N. 5th Street
Shelton, WA 98584
Email: Map@co.mason.wa.us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Eric M Johnson
Parcel Number(s): 12332-52-00006
Assessment Year: 2016 Petition Number: 7.2017
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 $ 75,195 ® Land $ 75,195
® Improvements $ 3531425 ® Improvements $ 353,425
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 428,620 TOTAL $ 428,620
This decision is based on our fording 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).
Mark Johnson,Agent for Eric Johnson, Appellant,was present telephonically. The Assessor was
represented by Oliver Querin and IdaMae Ryen,who were in attendance.
The Appellant submitted a letter dated March 13, 2017 updating previous letters dated January 6,2016
(with 34 attachments) and September 28,2016. The Board considered the five comparable sales submitted
by the Appellant. The Board questioned the methodology used to determine the Appellant's indicated value.
The Assessor provided four comparable sales,with a comparative analysis ranging from $404,450 to
$456,615 with a current assessed value of the subject parcel falling within this range.
The Board determined that the Appellant did not provide clear, cogent and convincing evidence to overrule
the Assessor's market value.
Therefore,the Board sustained the assessed value of$428,620.
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Petition No.7.2017 Parcel No. 12332-52-00006
Dated this //4 day of Aer"/ ,2017
R.A. ibbin,Chairperson's Signature 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(TM users,please call(360)705-6718. For tax assistance,call(360)534-1400.
Distribution: •Assessor •Petitioner •BOE File
REV 64 0058 (2/16/12)
CERTIFICATE OF MAILING
I, Becky Rogers, certify that on April 21, 2017, 1 personally emailed or forwarded, by United
States mail, a true and correct copy of the attached Order of the Mason County Board of
Equalization to the following:
Mitchell H Hunt Family Trust
PO Box 665
Grapeview, WA 98546
Melody Peterson
Mason County Assessor
411 N. 5t" Street
Shelton, WA 98584
Email: Map@co.mason.wa.us
6
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Mitchell H Hunt Family Trust
Parcel Number(s): 12108-77-90030
Assessment Year: 2016 Petition Number: 49.2017
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 $ 195,370 ® Land $ 178,072
® Improvements $ 193,695 ® Improvements $ 193,695
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 389,065 TOTAL $ 371,767
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 was not in attendance at the hearing. The Assessor was represented by IdaMae Ryen in
attendance at the hearing.
The Appellant submitted no documentation supporting their estimate of value of$365,000.
The Assessor submitted a revised value of$178,072 for land and $193,695 for improvements for a total of
$371,767.
The Board accepted this revised estimate of true and fair market value as submitted by the Assessor,
without any substantiation given to either the Appellant nor the Board of Equalization.
Page 2
Petition No.49.2017 Parcel No. 12108-77-90030
Dated this day of / r i ,2017
Ail Cu ��
R.A.VcKibbin,Chairperson's Signature Clerk's Si tore
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)
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