HomeMy WebLinkAbout11/05/2015 Order of the Mason County
Board of Equalization
Property Owner: Zborowski, Jay & Carol
Parcel Numnber(s) : 22212- 50-02048
Assessment Year : 2015 Petition Number: 516 .2015
Having considered the evidence presented by the parties in this appeal, the Board hereby:
❑ sustains X overrules the determination of the assessor.
Assessor' s True and Fair Value SUE True and Fair Value Determination
❑ Land $ 55 , 800 ❑ Land $ 503000
❑ Improvements $ 212, 300 ❑ Improvements $ 195 , 000
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 268 , 100 TOTAL $ 245 , 000
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 45842- 301 ) .
The Appellant was represented by Jay Zborowski . The Assessor was represented by Andrea Jackson.
The Appellant purchased the property in August 2014 for $245 , 000 . The Appellant indicated this was an
arm ' s length agreement and the Assessor agreed to this statement. The property had been listed for seven
months prior to the sale.
The Assessor' s comparative analysis of five comparable sales indicated an adjusted value, ranging from
$231 , 110 to $ 289, 985 . The Board gave significant weight to comparable sale # 1 which is adjacent to the
subject property and had an adjusted fair market value of $231 , 110 .
Therefore, by the evidence presented by the Appellant, an arm ' s length purchase and weighing in the value
of comparable sale # 1 , the Board set the value at $ 245 , 000. The land value at $50, 000 and the improvement
value at $ 195 ,000 .
Page 2
Petition No. 516.2015 Parcel No. 22212-50-02048
Dated this o day of /0) � � � � , 2015
R. . McKibbin, Chairperson' s Signature Clerk's Signatar
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: Boock, Steven M
Parcel Number(s) : 42318 - 50 -00001
Assessment Year: 2015 Petition Number: 4 . 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 $ ❑ Land $
❑ linprovements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ TOTAL $
This decision is based on our finding that:
The Appellant was represented by Steven Boock. The Assessor was represented by Oliver Querin &
Melody Peterson.
The appellant presented no evidence that the Assessor' s interpretation of RCW 84 . 38 was in error.
The Board sustained the Assessor' s decision to deny the Sr. Citizen Deferral .
Dated this Jr- 4A day of A/ b U f in b { r , 2015
R.A. bbin, Chairperson ' s Signature Clerk' s Signa 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) 5341400.
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (2/16/ 12)