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HomeMy WebLinkAbout02/19/2015 Order of the Mason County Board of Equalization Property Owner: Miller, David; McGinnis,Nancy Parcel Number(s): 22001-12-90010 Assessment Year: 2014 Petition Dumber: 89.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: El sustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land. $ 232,900 F1 Land $ 232,900 n Improvements $ 376,365 ❑ Improvements $ 308,395 F $ Minerals Minerals F $ P E] Personal Prop IF ersonall Property $ erty $ -i V - 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 [RCW84.40.0.30(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 at the hearing by David Miller. The Assessor was represented by Mary Newhall. The issues that were part of the appellant's argument included the basis, from his perspective,that this was an ann's-length transaction. A review of the facts clearly demonstrates this was not an arms-length transaction. The data submitted by the appellant was not specific enough to allow the board to sustain the appellant's request. The Assessor's comparable sales were clear and convincing and therefore the Board overrules the original assessed values and sets the values as recommended by the Assessor at$308,395 for improvements and the land at $232,900 for a total of$541,295. Page 2 Petition NIO. 39.2015 Parcel Pqoe 22001-12-90010 Dated tljs - 15" day o f Februaxy , 2015 R.A.fvpKibbin,Chairperson's Signature Clerk's Sign tore NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with then] at PO Box 40915, Olympia, WA 99504-0915,within thirty days of the date of nailing of this order. The Notice of Appeal form is available froin either your county assessor or the State Board. To ask about the availability of this publication in an alternate format for the visually larpaired,;Tease call(360)705- 6715. Teletype(TTY)users, please call(360)705-67180. For tax assistaiace,call(360)534-1400. Distribution: Assessor &Petitioner a BOE File REV 640058 (2116/12) Order of the Mason County Board of Equalization Property Oviner: Randy"?- Lori Robertson Parcel Niwaber(s): 32005-3)1-90131 Assessment Year: 2014 Petition Number: 132.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: - F-I sustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 44,000 F-I Land $ 44,000 F-1huproverents 154,580 n hnprovements $ 136,522 n Minerals F1 Minerals $ ❑ Personal Property O F personal property Q This decision is based on our fording that: The valuation placed on the property by the Assessor's Office is presented 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 458-12-3 0 1). The Appellant was not present at the hearing. The Assessor was represented by Mary Newhall. The board reviewed data submitted by the appellant and also the data supplied by the Assessor. The Assessor submitted two comparable sales with two listings to support their recommendation. After reviewing the two sales,the board felt the subject property should reflect a 20%additional value due to the subject property being newer as it relates to the comparable sales only. The board overrules the Assessor and sets a value of$44,000 for land and a value of$136,522 for improvements for a total of$180,522. ?age 2 Petition No. 1312015 Parcel No.32005-31-90131 Dated this 1911, day of February 2015 ec 'e;�' ell J, -R.A.,,/McKibbin,ffianperson's Signature Clerk's Signatute 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 availlability of this publication in an alteniate format for the visually impaired,please call(360)705- 6715. Tele-Type(TTY)users,please call(360)705-6718. For twx assistance,call(360)534-1400. Distribntion: o Assessor a Petitioner e BCE File REV 64 0055 (2/16/12)