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Home My WebLink About12/09/2014 Order of the Mason County Board of Equalization Property Owner: Sowers, Glenn&Joan Parcel Number(s): 32232-55-00046 Assessment Year: 2014 Petition Number: 35.2015 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 $ 20,000 ❑ Land $ 20,000 ❑ Improvements $ 0 ❑ Improvements $ 0 ❑ Minerals $ ❑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 was represented by Glen Sowers and the Assessor was represented by Phil Franklin. The Assessor is assessing tidelands based on current market values. The Assessor provided three comparable sales of tidelands. Based upon comparable sales,the Board sustains the recommended value of$20,000 for the land. Dated thi 9n` day of December , 2014 in Fra eberger, PhD,Vice-Ch ' son'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 (2116/12) Order of the Mason County Board of Equalization Property Owner: McAuliffe, Daniel R Parcel Number(s): 32104-50-00060 Assessment Year: 2014 Petition Number: 40.2015 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 $ 50,660 ❑ Land $ 50,660 ❑ Improvements $ 283,595 Fl Improve ments $ 283,595 ❑ Minerals $ Minerals $ ❑ Personal Property $ ❑ Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessors 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. The Assessor was represented by Mary Newhall. The Board reviewed the petition submitted by the appellant Daniel R. McAuliffe. The petition indicated the recent sales and slow market in the area did not substantiate a')6%increase in assessed value for the improvements. The appellant purchased the parcel in January 2013 for$288,000. Three of the comparable sales provided by the appellant did not provide enough evidence to overturn the Assessor's market value and were beyond the assessment period of January 2014. The information provided by the appellant failed to provide clear, cogent and convincing evidence that the assessed value was in error. The Assessor provided five comparable sales with a range of$288,500 to $43)8,080. The Board sustained the assessed value of the land at $50,660 and the improvements at $283,595 for a total of$334,255. Page 2 Petition No.40.2015 Parcel No.32104-50-00060 Dated this 9th day of December ,2014 R. cKibbin,Chairperson's Signature Clerk's Signafuie 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: lbarra, Iremly Parcel Number(s): 420133-45-00300 Assessment Year: 2014 Petition Number: 41.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: E sustains F-1 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 48,000 ❑ Land $ 48,000 ❑ Improvements $ 143,285 ❑ Improvements $ 143,285 r-1 Minerals $ Ej Minerals $ F1 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 presunii-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 not present at the hearing. The assessor was represented by Mary Newhall and Oliver Querin. The board reviewed the petition submitted by appellant Iremly lbarra. The petition indicated the appellant purchased the parcel in September 2013 at the price of $67,500. The five comparable sales provided by the appellant were beyond the assessment period of January 2014 and did not provide clear, cogent and convincing evidence indicating the assessor's value was in error. The assessor stated the parcel was a foreclosure. The assessor provided comparable sales in the range of $172,755 to $222,715. The Board sustains the assessor's revised assessed value for the land in the amount of$48,000 and the value for the improvements at $143,285 for a total of$191,285. Page 2 Petition No.41.2015 Parcel No.42013-45-00300 Dated this ��'� day of ID �`��'1��r ,2014 R. .McKibbin,Chairperson's Signature Clerk's Signatufe C! 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 ® Equalization Property Owner: Garoutte, Donald M& Susan A Parcel Nurnber(s): 422133-22-70581 Assessment Year: 2014 Petition Number: 44.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: M sustains El overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 325,265 R Land $ 325,265 1:1 Improvements $ 124,880 F1 Improvements $ 124,880 El Minerals $ El Minerals $ =1 =1 " Personal Property $ L_j 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 45 8-12-3 0 1). The appellant was not present at the hearing. The assessor was represented by Mary Newhall and Oliver Querin. The board reviewed the petition submitted by the appellant. The petition noted that the appellant purchased the parcel in August 2013 for a purchase price of$376,000. The appellant indicated the parcel was appraised in August 2014 at$381,000, due to a refinance. A copy of the appraisal document used to refinance the parcel was not provided. The assessor provided four comparable sales with a value range of$376,000 to $682,105. The assessor noted this parcel is located in the revaluation area that was physically inspected. There were discrepancies in the assessed value that had been used in previous years and the previous value was disregarded. The assessor corrected the past discrepancies. The board therefore sustained the assessed value of the land at $325,265 and the improvement value at $124,880 for a total of$450,145. Page 2 Petition No.44.2015 Parcel No.42213-22-70581 Dated this 9th day of December , 2014 A.McKibbin,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 fiom 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 (2/1.6/12)