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Home My WebLink About01/26/2016 Order of the Mason County Board of Equalization Property Owner: Vig, Gary Parcel Number(s): 32023-34-00080 Assessment Year: 2015 Petition Number: 28.2016 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 $ 341,880 ❑ Land $ 341,880 ❑ Improvements $ 547,910 ❑ Improvements $ 547,910 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 889,790 TOTAL $ 889,790 This decision is based on our fording 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 Gary& Sherrie Vig. The Assessor was represented by Andrea Jackson. Also in attendance from the Assessor's office were Rachel Watson,Amber Cervantes and Melody Peterson. The Appellant indicated that 40% of the subject's structures were built around the 1900's and are in place to date and 60%is new construction built since 2001. The Appellant requested more consideration be given to the older structures as opposed to the newer remodel, but provided no evidence to support this. The Assessor has based the value on the subject parcel giving greater weight to the remodel. However, with no clear, cogent and convincing evidence presented by the Appellant,the Board sustains the assessed value of the subject parcel of$341,880 for land and$547,910 for improvements for a total of $889,790. Page 2 Petition No.28.2016 Parcel No.32023-34-00080 Dated this 26th day of January ,2016 e ' Fr ,eberger,PhD, ice- ers '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)705-671.8. 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: Mercurio, Carole Parcel Number(s): 22018-53-00090 Assessment Year: 2015 Petition Number: 33.2016 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 $ 13,250 ❑ Land $ 8,050 ❑ improvements $ 2,000 ❑ Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 13,250 TOTAL $ 8,050 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 Assessor was represented by Tom Connell. The Appellant was not in attendance at the hearing. The Board gave little weight to the comparable sales the Appellant sent as they were all after January 1, 2015. The Board considered the six comparable sales presented by the Assessor and decided not to consider comparable sale#6 as it was an outrider. The mean of the remaining five comparable sales was $10,050. From that value the Board subtracted the $2,000 improvement thus giving a total value of$8,050. The improvement value of$2,000 was zeroed out due to the verbal testimony of the Assessor's representative that the improvement values would be eliminated from these undeveloped lots at Timberlakes in the near future. The Board therefore set the value for the subject parcel at$8,050 for the land and zero for the improvements for a total of$8,050. Page 2 Petition No.33.2016 Parcel No.22018-53-00090 Dated this 26' day of January ,2016 Kevin F 7 rger iD,Vice-Chairperson's Si atur 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: Hoodsport Aquarium, LLC Parcel Number(s): 42213-22-70585_ Assessment Year: 2015 Petition Number: 25.2016 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 $ 194,045 ❑ Land $ 194,045 ❑ Improvements $ 0 ❑ Improvements $ 0 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 194,045 TOTAL $ 194,045 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(l)]. 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 Assessor was represented by Bruce Martin. Rachel Watson was also in attendance from the Assessor's office. The Appellant was not in attendance at the hearing. The only comparable sales available for the subject parcel were the extrapolated land values that the Assessor presented calculated at dollars per front foot. The Assessed front foot value was below both the median and mean at$3,881 per front foot. Therefore,the Board sustains the assessed value of$194,045 for the land value and zero for improvements for a total of$194,045. Page 2 Petition No.25.2016 Parcel No.42213-22-70585 Dated this 26" day of January , 2016 KV Fra erger,PhD,Vice-C erson's Si Clerk's Signatu 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 64 0058 (2/16/12)