HomeMy WebLinkAbout12/12/2013 ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was beard on 12/12/2013 at 9:00 AM,with the appellant
not represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014, as to the following:
David&Eftihia Triol,Appellant
312 NW 104th
Vancouver,WA 98661
Petition No. 139.2014 Parcel No.32104-54-00083
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $38,520. $38,520.
Improvements $100,745. $100,745.
Total $139,265. $139,265.
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 listed four comparable sales;three of which were after January 1,2013. No additional documentary evidence was
provided.
The Board reviewed the input from the Appellant and noted the absence of the appellant due to bad weather.
The Board reviewed the Appellant's comparative analysis and reviewed the data. The Assessor did not include the comparable sale
noted by the appellant. The Appellant did not provide clear, cogent and convincing evidence that the Assessor was not correct.
The Board has sustained the market value for land at$38,520 and$100,745 for improvements for a total of$139,265.
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A.McKibbin,Chair Date:
Mason County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427-
9670 or the State Board(360)753-5446.
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: •Petitioner •Assessor •BOE File
ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 12/12/2013 at 11:00 AM,with the
appellant not represented and the Mason County Assessor's Office(Assessor)represented. The Board of Equalization having been
property convened and having considered all of the evidence presented by the parties in this appeal,does hereby overrule the
valuation of the Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Patricia Crippen,Appellant
90 NE Belaire Drive
Belfair,WA 98528
Petition No. 141.2014 Parcel No.22217-50-00016
BOARD DECISION: OVERRULE
Assessor's Valuation Board's Determination
Land value $3)13,650. $225,500.
Improvements $131,240. $131,240.
Total $444,890. $356,740.
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 heard a clear and succinct presentation from the Appellant which documented different values applied to different
waterfront properties. The documentation included clear maps and excellent pictures presenting the different comparable sales.
The Assessor included several comparable sales which included several properties that were identified to those submitted by the
appellant. Discussion by the Assessor,identified a value of$67,500 for the uphill portion of comparative sale number one which we
gave the greatest consideration for market value, and when subtracted from the portion that is actual waterfront,the front footage
calculates out at$2,500 per front foot.
The Appellant had requested$3,000 per front foot.The Board has decided to average these amounts and sets a current market value at
$225,500.
Discussion also identified that the appraiser had not visited the subject and comparable properties to identify changes which would
reflect current conditions and market value. The board overrides the land value and sets it at$225,500 and sustains the improvement
value$131,240 for a total of$356,740.
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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 fi-om either your county assessor(360)427-
9670 or the State Board(360)753-5446.
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: a Petitioner a Assessor a BOE File
Page 2
Petition 141.2014 Parcel No. 22217-50-00016
l,J, C
.A.McKibbin,Chair Date: Z Z C' /.3
Mason County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427-
9670 or the State Board(360)753-5446.
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: 9 Petitioner 9 Assessor •BOE File
ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 12/12/2013 at 1:00 PM,with the appellant
not represented and the Mason County Assessor's Office(Assessor)not represented. The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Ronald Shipley,Appellant
724 Columbia St.NW, Suite 140
Olympia, WA 98501
Petition No. 144.2014 Parcel No.42024-41-00010
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $123,000. $123,000.
Improvements $. $.
Total $123,000. $123,000.
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 has been advised that the Appellant and the Assessor are in the agreement on the market value for the subject property.
The Board hereby sustains the value as noted above.
A.McKibbin,Chair Date:
lZ / Z 13
Mason County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427-
9670 or the State Board(360)753-5446.
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: 9 Petitioner •Assessor 9 BOE File
ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 12/12/2013 at 1:00 PM,with the appellant
not represented and the Mason County Assessor's Office(Assessor)not represented. The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Ronald Shipley,Appellant
724 Columbia St.NW, Suite 140
Olympia,WA 98501
Petition No. 145.2014 Parcel No.42024-44-00020
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $64,607. $64,607.
Improvements $. $.
Total $64,607. $64,607.
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 has been advised that the Appellant and the Assessor are in the agreement on the market value for the subject property.
The Board hereby sustains the value as noted above.
.A.McKibbmi ,Chair Date: 12/12/2013
Mason County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427-
9670 or the State Board(360)753-5446.
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: •Petitioner •Assessor •BOE File
ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 12/12/2013 at 1:00 PM,with the appellant
not represented and the Mason County Assessor's Office(Assessor)not represented. The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014, as to the following:
.Ronald Shipley,Appellant
724 Columbia St.NW, Suite 140
Olympia,WA 98501
Petition No. 146.2014 Parcel No.42024-44-00040
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $79,540, $79,540.
Improvements $. $.
Total $79,540. $79,540.
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 has been advised that the Appellant and the Assessor are in the agreement on the market value for the subject property.
The Board hereby sustains the value as noted above.
A
VasonCounty
cKibbm, Chao- Date:
Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by filing 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(360)427-
9670 or the State Board(360)753-5446.
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: •Petitioner •Assessor •BOE File
ORDER OF THE MASON COUNTY BOARD OF EQUALIZATION
This matter having come before the Board of Equalization for Mason County was heard on 12/12/2013 at 1:00 PM,with the appellant
not represented and the Mason County Assessor's Office(Assessor)not represented. The Board of Equalization having been properly
convened and having considered all of the evidence presented by the parties in this appeal,does hereby sustain the valuation of the
Assessor for the 2013 Assessment Year for taxes payable in 2014,as to the following:
Ronald Shipley,Appellant
724 Columbia St.NW,Suite 140
Olympia,WA 98501
Petition No. 147.2014 Parcel No.42024-44-00030
BOARD DECISION: SUSTAIN
Assessor's Valuation Board's Determination
Land value $103,100. $103,100.
Improvements $. $.
Total $103,100. $103,100.
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 has been advised that the Appellant and the Assessor are in the agreement on the market value for the subject property.
The Board hereby sustains the value as noted above.
R McKibbin,Chair Date: /4 /
1Vlason County Board of Equalization
NOTICE: This order can be appealed to the State Board of Tax Appeals by tiling 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(360)427-
9670 or the State Board(360)753-5446.
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: •Petitioner •Assessor •BOE File