HomeMy WebLinkAbout01/21/2016 Order of the Mason County
Board of Equalization
Property Owner: Miller,David& Debra
Parcel Number(s): 22304-75-00120
Assessment Year: 2015 Petition Number: 27.2016
Having considered the evidence presented by the parties in this appeal,the Board hereby:
M sustains ❑ overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
❑ Land $ 56,110 ❑ Land $ 56,110
❑ Improvements $ 381,300 ❑ Improvements $ 381,300
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 437,410 TOTAL 437,410
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
84.40.03 0) and the Washington Administrative Code (WAC 45 8-12-3 0 1).
The Appellant was represented by David& Debra Miller. The Assessor was represented by Bruce Martin
and Oliver Querin.
The Board listened to testimony provided by both the Appellant and the Assessor.
The only evidence the Appellant presented was a fee appraisal which did not support a change of value.
Further,the fee appraisal included comparable sales that sold beyond January 1, 2015.
Therefore, the Board sustains the assessed value of$56,110 for the land and $381,300 for a total of
$437,410.
Page 2
Petition No.27.201.6 Parcel No.22304-75-00120
1
Dated this day of CL yi j t�,2016
Kevin r eberger h.D.;Vice- auperso r 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: Tyner, Elizabeth
Parcel Number(s): 32023-14-00090
Assessment Year: 2015 Petition Number: 29.2016
Having considered the evidence presented by the parties in this appeal, the Board hereby:
❑ sustains M overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
❑ Land $ 276,410 ❑ Land $ 276,410
❑ improvements $ 194,340 ❑ linprovements $ 192,565
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 470,750 TOTAL $ 468,975
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 not present at the hearing. The Assessor was represented by Bruce Martin and Oliver
Querin.
The Board reviewed the net and gross adjustments of the comparable sales included within the fee appraisal
and did not believe they provided enough evidence to support the requested change in value.
The Board oven-Wes the assessed value of$470,750 and sustains the adjusted assessed value of$468,975;
sustaining the land value of$276,410 and adjusting the improvements value to $192,565.
Page 2
Petition No.29.2016 Parcel No.32023-14-00090
.,f
Dated this _ day of u VI , ,2016
Ke rank erger,Ph.D. '-e-Chai rs n's Signature Clerk's Signatur
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)