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Home My WebLink About08/30/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 2, 2016, 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: Michael Wardell 10014th Ave Ste 3200 Seattle, WA 98154-1003 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 Order of the Mason County Board of Equalization Property Owner: Wardell, Michael Parcel Number(s): 22007-50-00057 Assessment Year: 2015 Petition Number: 224.2016 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 $ 11,250 ® Land $ 11,250 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 11,250 TOTAL $ 11,250 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). The Appellant,Michael Wardell,was in attendance at the hearing. The Assessor was represented by Bruce Martin. The Appellant provided two comparable sales that were adjacent to the subject parcel. Neither the Appellant nor the Assessor provided evidence that these comparable sales were arm's length sales. The Appellant testified that the top soil was missing from the subject parcel and the land was filled with scotch broom. The Assessor provided 13 comparable sales of similar size and type to the subject parcel in the same neighborhood with a median of$11,500. The Board determined the Appellant did not provide clear, cogent or convincing evidence that the Assessor's valuation was in error. The Board therefore upheld the assessed value of$11,250 for the subject parcel. Page 2 Petition No.224.2016 Parcel No.22007-50-00057 Dated this 30th day of August , 2016 R.A.M ibbin,Chairperson's Signature Clerk's SignaiRre 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)534-1400. Distribution: •Assessor o Petitioner a BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on September 2, 2016, 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: Kenneth D Graham 12581 E SR 106 Belfair, WA 98528 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 Order of the Masora County Board of Equalization Property Owner: Graham,Kenneth D Parcel Number(s): 22220-33-00020 Assessment Year: 2015 Petition Number: 181.2016 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 $ 455,460 ® Land $ 394,805 ® Improvements $ 83,390 ® Improvements $ 80,890 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 538,850 TOTAL $ 475,695 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 a preponderance of the 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). The Appellant,Kenneth D. Graham,was in attendance at the hearing. The Assessor was represented by Tom Gibbons and Phil Franklin. After hearing testimony from the Appellant,the Assessor revised the value of the land determining that only 150 front feet should be valued as waterfront;whereas 25 front feet should be valued as road right-of-way. Therefore,the Appellant only needed to provide a preponderance of evidence that the original value was incorrect. The Appellant agreed with the new assessed value of$394,805 for the land. The Appellant testified in fact,the home did not have a furnace as indicated by the Assessor, but rather had baseboard heating. Therefore,the Board determined a deduction of$2,500 as appropriate to correct this error. The Board sustained the agreed upon revised land value of$394,805 and overruled the improvement value, setting the improvement value at$80,890 for a total for$475,695. Page 2 Petition No. 181.2016 Parcel No. 22220-33-00020 Dated this 30t' day of August 32016 K i rankeb rger,Ph.D.;Chairperson Si ature Clerk's Sign 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12)