HomeMy WebLinkAbout08/08/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 9, 2019, 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 :
William C & Patricia Hite
PO Box 541
Hoodsport, WA 98548
Email : hitepatricia@gmail . com
Patti McLean
Mason County Assessor
411 N . 5t" Street
Shelton , WA 98584
Email : PMcLean@co . mason . wa . us
Becky Ro ers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: William C & Patricia Hite
Parcel Number(s) : 42333 -51 -06931
Assessment Year : 2018 Petition Number: 243 .2019
Date(s) of Hearing: 8/8/2019
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 $ 16, 575 ® Land $ 161,575
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 16 , 575 Total Value $ 169575
This decision is based on our finding that :
The Appellants, William & Patricia Hite, were not present. IdaMae Jensen, Assessor' s Representative, was
present at the hearing on August 8 , 2019 .
The Appellant estimated the value of the property at $ 6,000 and provided one comparable sale dated
January 29, 2018 for $5 , 000.
The Appellant submitted information that the site was a hazard area; it was difficult to access the creek; and
could not build within 100 ' feet of the creek. The property was also poorly suited for camping.
The Assessor testified that the comparable sale of $ 5 , 000 was not determined to be a market transaction.
The Appellant purchased the subject property in December 2017 for $ 6,000 . The Assessor testified that this
sale was also not considered a market transaction as it was not advertised on the open market.
The Assessor also found there was no documentation to support whether or not this property was buildable.
The Assessor also testified the subject property could be used as a recreational site and therefore lowered the
original valuation to $ 16,575 .
The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation of $ 16, 575 .
Therefore, the Board sustains the value of the subject property at $ 16, 575 .
Page 2
Petition No. 243.2019 Parcel No. 4233-35146931
Dated this Sth day of August 2019
Deborah Re' hairperson' Signature IeWs Signature
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their vvebsite at
bta. state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals .
To ask about the availability of this publication in an alternate format for the visually impaired, please call I4M647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 9, 2019, 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 .
DAQ INVESTMENTS LLC
114 Johnson Bayou Dr
Panama City, FL 32407
Email : DAQIR@yahoo . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : PMcLean@co . mason . wa . us
��
Becky Ro ers, Clerk
Mason County Board of Equalization
Order of th *n Alami County
Board of Equalization
Property Owner: DAQ INVESTMENTS LLC
Parcel Number(s) : 32104-56-00039
Assessment Year : 2018 Petition Number: 245 .2019
Date(s) of Hearing: 8/8/2019
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 $ 38,755 ® Land $ 5 ,000
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ A755 Total Value $ 5 , 000
This decision is based on our finding that:
The Appellant, DAQ Investments, LLC , was not present . The Assessor was represented by IdaMae Jensen
at the hearing on August 8 , 2019 .
On the petition, the Appellant estimated the true and fair value of the subject property at $ 5 ,000 . The
Appellant submitted four comparable sales to support this value . Three of the comparable sales occurred
prior to 2018 . These sales were within the same neighborhood as the subject property and sold for $4,000 -
$ 6 , 500 between 2016 and 2017 .
The Assessor testified that approximately 20 properties , in the vicinity of the subject property, had recently
sold between $2,000 - $ 12,000 .
The Assessor also provided no comparable sales to support the assessed valuation of $38 , 755 .
Based upon the Appellant' s comparable sales, the Board overruled the Assessor' s valuation of $38 ,755 and
set the value of the subject property at $5 ,000 .
Page 2
Petition No. 245.2019 Parcel No. 32104- 56- 00039
Dated this 8th day of August 2019
Deborah Reis, Chairperson' s gna re Clerk's Signa
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal
with them at PO Box 40915 , Olympia, WA 98504-0915 or at their website at
bta .state .wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal
forms are available from either your county assessor or the State Board of Tax Appeals.
To ask about the availability of this publication in an alternate format for the visually impaired, please call I -800-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (5/25/2017) - MCBOE062019