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Home My WebLink About09/18/2018 i CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 2018, 1 personally emailed and/ 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 . BK Group, LLC c/o Shannon Coan & Kelly Rohr PO Box 569 Silverdale, WA 98383 Email : cnrgroup@hotmail . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky RogV s, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: BK Group, LLC Parcel Number(s) . 2220242-00050 Assessment Year: 2017 Petition Number: 248 .2018 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 $ 29611335 ® Land $ 2965335 ® Improvements $ 128 ,655 ® Improvements $ 1287655 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4245990 TOTAL $ 4249990 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 ) . Kelly Rohr, owner representing BK Group, LLC, was present. IdaMae Jensen represented the Assessor. The Appellant testified that the subject property' s I I I front feet of low bank waterfront floods every year, due to a large culvert installed by Mason County, above the said property, in recent years . He further indicated that the flooding could be mitigated by installing a larger culvert on the property and using additional diversion methods . The Appellant did not provide any additional documentation to support his contention that the value should be reduced due to the flooding issue. The Appellant did not contest the assessed value of the improvements at $ 128 ,655 . The Assessor' s representative provided four comparable sales with a range of $ 381 ,650 - $ 511 , 135 . The subject property fell within this range at $424,990 . The Assessor testified that the waterfront property value also included $22 ,200 for tidelands . Therefore, the Board supports the value of the subject property at $424,990 . V Page 2 Petition No. 248. 2018 Parcel No. 222024M0050 Dated this 18th day of September , 2018 Deborah R ' Chairperso 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) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) e � CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 2018, 1 personally emailed and/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 . Gary Maxwell 150 East Westlake Way Allyn , WA 98524 Email : n /a 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 it J Order of the Mason County Board of Equalization Property Owner: Gary Maxwell Parcel Number(s) . 12219-50-00024 Assessment Year : 2017 Petition Number: 247 .2018 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 $ 1195700 ® Land $ 649590 ® Improvements $ 2199155 ® Improvements $ 2199155 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 338 , 855 TOTAL $ 2835745 This decision is based on our fi-nding 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( I )] . 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, Gary Maxwell, was not in attendance at the hearing. IdaMae Jensen, Assessor ' s Representative, was present. The Appellant noted on his petition that he has a canal view and not a lake view. He included no additional evidence. The Assessor presented an assessment roll correction indicating that the canal factor necessitated a 46% reduction in the land value . Therefore, the Board accepted the values set forth by the Assessor on the unsigned assessment roll correction setting the value at $ 64, 590 for the land and $219, 155 for the improvements for a total of $283 ,745 for the subject property . Page 2 Petition No. 247. 2018 Parcel No. 12219-50-00024 Dated this 18th day of September 52018 Deborah Reis, Chairperson 's rignature Clerk's Signa e 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 2018, 1 personally emailed and/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 . Betty Fulwiler 3617 SW 331st PI Federal Way, WA 98023 Email : betsy6465@comcast . net Melody Peterson Mason County Assessor 411 Na 5t" 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 EqualizatioRl Property Owner: Betty Fulwiler Parcel Number(s) . 1210842-00070 Assessment Year: 2017 Petition Number: 260 .2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains Eloverrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 230n875 ® Land $ 230 , 875 ® Improvements $ 238 , 535 ® Improvements $ 238 , 535 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 4695410 TOTAL $ 4695410 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 Owner, Betty Fulwiler, and her husband Gary Wharton, were present at the hearing. The Assessor was not present at the hearing. The Appellant contested only the value of the land, not the improvement value. The Appellant testified that their 75 front feet of waterfront property was believed to be higher in value than the neighboring property with more front footage than the subject property. The Board did not find the Appellant provided clear, cogent and convincing evidence that the Assessor was in error. Therefore, the Board set the value of the land at $ 230 , 875 and the improvements value at $ 238 , 535 for a total of $469,410 . Page 2 Petition No. 260. 2018 Parcel No. 1210812- 00070 Dated this 18th day of September , 2018 Deborah Rei Chairpe on's 5ignature Clerk's Signatpre 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)