HomeMy WebLinkAbout02/18/2016 Order of the Mason County
Board of Equalization
Property Owner : Doyea, Robert
Parcel Number(s) : 32335 -50-00905
Assessment Year: 2015 Petition Number: 120 .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 $ 105,630 ❑ Land $ 105 ,630
❑ Improvements $ 133500 ❑ Improvements $ 135500
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 119, 130 TOTAL $ ll9, 130
This decision is based on our fmding 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 45842-301 ) .
The Appellant, Robert Doyea, was present at the hearing. The Assessor was represented by Tom Connell .
The Appellant submitted one comparable sale that was not included in the eight comparable sales submitted
by the Assessor. The Appellant' s comparable sale, parcel # 32335 - 50-00001 , was not considered an arm' s
length sale as it was an estate sale.
The comparable sales submitted by the Assessor substantiated the assessed value of the land component.
The improvements were not contested by the Appellant.
The Board sustains the Assessor' s value of $ 13 , 500 for improvements and $ 105 , 630 for land for atotal of
$ 119, 130 for the subject parcel.
Page 2
Petition No. 120.2016 Parcel No. 32335-50A0905
r 1 4�i
Dated this J ' day of rr 11 k " i `f 2016
R.A. NKibbin, 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 (TTY) users, please call (360) 705-6718 . For tax assistance, call (360) 5344400 .
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (2/1 6/12)
CERTIFICATE F MAILING
I , Becky Rogers, certify that on February 19, 2016, 1 personally hand delivered 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 :
Robert Doyea
3102 55TH AVE NE
Tacoma, WA 98422 -3265
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Bryant, Shawn
Parcel Number(s) : 32223 -75 -00120
Assessment Year: 2015 Petition Number: 61 .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 $ 359310 ❑ Land $ 35 ,310
❑ Improvements $ ❑ hnprovements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 35 ,310 TOTAL $ 355310
This decision is based on our finding that.
The valuation placed on the property by the Assessor' s Office is presmned 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 45842-301 ) .
The Appellant, Shawn Bryant, participated by telephone speaker at the hearing. The Assessor was
represented by Tom Connell.
The Appellant submitted three assessed values of other properties . The Assessor provided four comparable
sales in the Belfair View Estates neighborhood. The four comparables sales provided by the Assessor
brackets the assessed value .
The Board therefore sustains the assessed value of the land at $35 ,310 for the subject parcel.
Page 2
Petition No. 61 .2016 Parcel No. 3222345-00120
Dated this < ' day of �`�'r� }' �� < � " , 2016
R.A. McKibbin, 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 (TTY) users, please call (360) 705-6718 . For tax assistance, call (360) 5341400 .
Distribution : ® Assessor • Petitioner • WE File
REV 64 0058 (2n6/12)
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on February 19, 2016, 1 personally hand delivered 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 :
Shawn Bryant
247 NE KLAHOWYA RD
Belfair, WA 98528
Melody Peterson
Mason County Assessor
411 N . 5t" Street
Shelton, WA 98584
Becky Rog rs, Clerk
Mason County Board of Equalization