HomeMy WebLinkAbout10/15/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on October 18, 2019, 1 personally emailed OR forwarded,
united States mail a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following :
Richard Azpitarte
31632 172nd Ave SE
Auburn, WA 98092
Email : n/a
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
Becky Rogd S. Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Richard Azpitarte
Parcel Number(s) . 2203044-00040
Assessment Year : 2018 Petition Number: 327 .2019
Date(s) of Hearing: 10/ 15/2019
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 $ 76,950 ® Land $ 76,950
® Improvements $ 127,550 ® Improvements $ 583960
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 2045500 Total Value $ 1359910
This decision is based on our finding that:
The Appellant, Richard Azpitarte, was not in attendance at the hearing on Tuesday, October 15 , 2019 .
IdaMae Jensen, Assessor' s Representative, was in attendance.
The Board reviewed the information on the petition submitted by the Appellant.
The Appellant indicated that the property was purchased in July 2014 for $ 100,000 . The Appellant noted
that there had been no improvements made to the property since it was purchased.
The Assessor' s Representative testified that a revaluation of the subject property took place in 2018 , at
which time an error was noted in the original assessed value. The Assessor testified the improvements
included a 1984 manufactured home in fair/average condition .
An assessment roll correction was provided by the Assessor in which the value was reduced from $204,500
total for the subject property to $ 135 ,910, which included $76,950 for the land and $58 ,960 for the
improvements.
The Board accepts the values recommended by the Assessor and sets the value of the subject property at a
total of $ 135 ,910 .
Page 2
Petition No. 327. 2019 Parcel No. 22030- 14- 00040
Dated this 15th day of October 2019
CPO
DcbortK Rej , Chairperson' Signature Clerk's Sign e
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 1400-647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution: • Assessor • Petitioner • BOE File
REV640058 (5/25/2017) - MCBOE062019
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on October 18, 2019, 1 personally emailed OR forwarded ,
United States mail a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following .
John Krause
6695 SE Arcadia Rd
Shelton , WA 98584
Email : jkrause54@msn . com
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
Becky Rogrers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: John Krause
Parcel Number(s) : 22029-75 -00030
Assessment Year: 2018 Petition Number: 328 .2019
Date(s) of Hearing: 10/ 15/2019
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 $ 1399315 ® Land $ 139,315
® Improvements $ 3919880 ® Improvements $ 391 , 880
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
Total Value $ 531 , 195 Total Value $ 531J95
This decision is based on our finding that:
John Krause, Appellant, was not present at the hearing on Tuesday, October 15, 2019 . The Assessor was
represented by IdaMae Jensen and Joshua Green.
The Board reviewed the information submitted on the Appellant' s petition, as well as the two fee appraisals
as evidence.
The Appellant did not provide an estimate of value . However, fee appraisal # 1 valued the property at
$ 502,000 . Fee appraisal #2 valued the property at $475 ,000 .
Neither fee appraisals included the additional residence, a manufactured home on the property.
In valuing the subject property, the Assessor testified that the manufactured home was included, as well as
the primary residence, in the total value of the subject property. Therefore, the assessed value of $ 531 , 195
included the value of this 2011 manufactured home.
The Board found no clear, cogent or convincing evidence to overrule the Assessor' s valuation.
The Board sets the value at $391 ,880 for improvements and $ 139,315 for the land for a total of $531 , 195
for the subject property.
Page 2
Petition No. 328.2019 Parcel No. 22029-75- 00030
Dated this 15 h day of October 2019
Deborah Reis, irperson ' gnature Clerk's Signa e
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 14M647-7706 .
Teletype (TTY) users use the Washington Relay Service by calling 711 .
Distribution: • Assessor • Petitioner • BOE File
REV 640058 (5125/2017) - MCBOE062019