HomeMy WebLinkAbout07/17/2014 Order of the Mason County
Board of Equalization
Property Owner: Schmelzlen, Kevin A.
Parcel Number(s): 32026-75-90190
Assessment Year: 2013 Petition Number: 8.2015
Having considered the evidence presented by the parties in this appeal, the Board hereby:
El sustains X overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
D Land $ 45,500 F1 Land $ 24,000
FlImprovements $ FlImprovements $
❑ Minerals $ F1 Minerals $
L_J
F-I Personal
I Property $ersonal Personal Property
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 petitioner was present and noted that he paid $24,000 for the subject parcel in July 2013. A portion of
the parcel is not buildable. The parcel has a non-exclusive easement for ingress and egress, 60 feet in
width, including cul-de-sac. A significant portion of the property is deemed unbuildable due to seasonal
wetlands and a creek running through the property.
The Assessor provided six comparable sales and the closest comparable sale was valued less than the
purchase price of the subject property on a per acre basis. The assessor did not make adjustments in
assessed value for the ingress and egress on the parcel.
The appraiser also noted that comparable sale 4 & 5 were sufficiently superior in utilization and view than
the subject property.
Therefore,the board overrules the assessor's assessed valuation and sets the market value at $24,000 for the
parcel.
Page 2
Petition#8.2015 Parcel#32026-75-90190
Dated this 17th day of July 2014
"pe/"C-,
R.A,McKibbin,Chairperson's Signature Clerk's Sign re I
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(3)60)534-1400.
Distribution: e Assessor 9 Petitioner o BOE File
REV 640059 (2/16/12)
Order of the Mason County
Board of Equalization
Property Owner: Sclu-nelzlen, Kevin A.
Parcel Number(s): 32026-75-90191_ - --Assessment Year: 2013 Petition Number: 9.2015
Having considered the evidence presented by the parties in this appeal,the Board hereby:
El sustains X overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
F� Land $ 45,500 ❑ Land $ 24,000
FlImprovements $ ❑ Improvements $
F] Minerals $ R Minerals $
F] Personal Property $ 71 Personal Property $
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 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 petitioner was present and noted that he paid $24,000 for the subject parcel in July 2013. A significant
portion of the property is deemed unbuildable due to seasonal wetlands and a creek running through the
property. The parcel is dependent on a non-exclusive easement for ingress and egress, which may have a
detrimental impact on the market value.
The Assessor provided six comparable sales and the closest comparable sale was valued less than the
purchase price of the subject property on a per acre basis. The assessor did not make adjustments in
assessed value for the ingress and egress on the parcel.
The appraiser also noted that comparable sale 4 & 5 were sufficiently superior in utilization and view than
the subject property.
Therefore, the board overrules the assessor's assessed valuation and sets the market value at $24,000 for the
parcel.
Page 2
Petition#9.2015 Parcel #32026-75-90191
Dated this 17th day of July 2014
R. cKibbin-Chairperson's Signature Clerk's SignatMe V
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 e Petitioner @ BOE File
REV 64 0058 (2/16/12)