HomeMy WebLinkAbout01/20/2015 Order of the Mason County
Board of a " tics
Property Owner: John& Robin Lowe
Parcel Number(s)- 42209-50-00131
Assessment Year: 2014 Petition Number: 14').2015
Having considered the evidence presented by the parties in this appeal,the Board hereby:
E sustains 0 overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
❑ Land 36,585 [] Land $ 36,585
El Improvements 151,960 El Improvements $ 151,960
E] Minerals E] Minerals $
❑ Personal Property ❑ 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 Appellant, Johnnie L. Lowe,was in attendance. The Assessor was represented by Mary Newhall.
The Board reviewed the information submitted by the appellant which indicated he purchased the property
at $150,000 in July 2014. The property had previously been listed for over $200,000 over a two year
period.
Furthermore, the appellant indicated a fee appraisal was done by the lender with an appraised value of
$169,000. The fee appraisal was not submitted by the appellant. Additionally some prior sales data was
presented.
The Board reviewed the comparable sales submitted by the assessor's office and deemed them to be a
reasonable analysis of fair market value.
In summary, no clear, cogent and convincing evidence was submitted by the appellant to indicate the
assessed value was in error.
Therefore, the Board sustains the land value at $36,585 and the improvement value at $151,960 for a total
of$188,545.
Page 2
Petition No. 143.2015 Parcel No.42209-50-00131
Dated this 200' day of January ,2015
RA. cKibbin,Chairperson's Signature Clerk's Signature
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)
Order of the Mason County
Board of Equalization
Property Owner: William & Kimberly Webb
Parcel Number(s): 42216-52-00086
Assessment Year: 2014 Petition Number: 183.2015
Having considered the evidence presented by the parties in this appeal, the Board hereby:
E sustains El overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
El Land $ 21,130 r-I Land $ 21,130
[_1 improvements $ El Improvements $
[] Minerals $ E] Minerals $
0 Personal Property $ ❑ 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 Appellant was represented by Kimberly Webb. The Assessor was represented by Mary Newhall.
The Board acknowledged receipt of the four comparable sales submitted by the appellant, as well as the
thirteen comparable sales provided by the Assessor.
The Board noted the three comparable sales located closest to the subject property had a price range of
$19,000 to $35,000.
Based upon the submitted sales data,the Board sustained the Assessor's value for the subject parcel at
$21,130.
Page 2
Petition No. 183.2015 Parcel No.42216-52-00086
Dated this 20t1i day of January ,2015
R.A. cKibbin,Chairperson's Signature Clerk's Signatf6re
NOTICE
This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with them
at PO Box 4091.5, 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 640058 (2/16/12)
Order of the Mason County
Board of Equalization
Property Owner: William &Kimberly Webb
Parcel Number(s): 42216-52-00087
Assessment Year: 2014 Petition Number- 184.2015
Having considered the evidence presented by the parties in this appeal, the Board hereby:
E sustains 1-1 overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
E] Land $ 20,495 ❑ Land $ 20,945
1:1 Improvements $ 0 Improvements $
El Minerals $ F] Minerals $
El Personal Property $ L-i F--1 Personal Property $
This decision is based on our finding that:
The valuation placed on the property by the Assessor's Office is press m ed 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 was represented by Kimberly Webb. The Assessor was represented by Mary Newhall.
The Board acknowledged receipt of the four comparable sales submitted by the appellant, as well as the
thirteen comparable sales provided by the Assessor.
The Board noted the three comparable sales located closest to the subject property had a price range of
$19,000 to $35,000.
Based upon the submitted sales data,the Board sustained the Assessor's value for the subject parcel at
$20,945.
Page 2
Petition No. 184.2015 Parcel No.42216-52-00087
Dated this 20t1i day of January ,2015
R.A.WKibbin,Chairperson's Signature Clerk's Signature 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 •Petitioner •BOE File
REV 64 0058 (2/16/12)
Order of the Mason County
]Board of Equalization
Property Owner: Jayinie Heffron & Skye Kilb-ary
Parcel Number(s)- 12330-50-00078
Assessment Year: 2014 Petition Number: 275.2015
Having considered the evidence presented by the parties in this appeal,the Board hereby:
El sustains El overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
❑ Land $ 54,600 E] Land $ 54,600
Improvements $ 141,295 ElImprovements $ 141,295
El Minerals $ ❑ Minerals $
L-i r--' Personal Property $ E] 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 Appellant, Skye Kilbury, was present. The Assessor was represented by Mary Newhall.
The Appellant submitted four comparable sales and the Assessor provided five comparable sales.
After discussion of the comparable sales provided, the Board determined that the Appellant did not provide
clear, cogent, and convincing evidence that would justify overturning the Assessor's valuation.
Therefore,the Board sustains the adjusted land value at$54,600 and the improvements value at $141,295
for a total of$195,895 for the subject parcel.
Page 2
Petition No.275.2015 Parcel No. 12330-50-00078
Dated this 20' day of January , 2015
Gary Mini Acting Chairperson's Signature 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 fonnat 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)