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Home My WebLink About02/26/2015 Order of-the Mason Coun-ty Board of Equalization Property 0-vnney: Stephen Johnson ParcelNumber(s)- _22336-12-00030 Assessment Year: 2014 petition Number. 174.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: 0 sustains n overrules the deterraination of the assessor. Assessor's True and Fair Val-tie BOE True and Fair Value Determination ❑ Land $ 131,725 F] Land $ 131,725 ❑ improvements $ 51,360 F] h-flprovements $ 51,360 F-I Minerals $ ❑ Minerals $ ❑ Personal Piope—, I`I'le-'rso nal pro pel vy, $ ❑ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presimied to be correct, and can only be overcome by the presentation of clear, cogent, and convincing evidence that the value is erroneous [1-- CW84.40.030(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. The appraisal that the Appellant submitted in the amount of$550,000 is not applicable due to testimony from the Assessor that the parcel was not included in the appraisal. There was no evidence presented by the appellant that would support the estimate of true and fair value. The Board sustains the assessed value for the land at$131,725 and the value for the improvements at $51,360 for a total of$183,085. Page 2 Petition Ma. 174.2015 Parcel Ne.22336-12-00030 Dated t1 i s 26' day of Februwry 2015 77et5bbin,ChahWrson's Signature Clerk's Signaudre NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with theill at PO Box 40915, Olympia, WA 985 04-0915,within thii ty days of the date of niailing of this order. The Notice of Appeal'Lorrii is available Rom 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- 6715a Teletype(TTY)users,please call(360)705-6719. For tax assistance,call(360)534-1400. Distiibution: Assessor 9 Petitioner a BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner.- Stephen Jol-rason Parcel Number(s): 22336-12-00040 Assessment Year: 2014 Petition Number: 175.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: M sustains n overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 72,535 ❑ Land $ 72,535 F1 Improvements $ 455,105 F] Improvements $ 455,105 F] Minerals $ F1 Minerals $ F-1 Lessor al p-rnpf--I-,-'y"r $ ❑ 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 oficlear, 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 unifon-nity and equalization of taxation within the county as defused by statute (RCW 84.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant, Stephen Johnson,was not present at the hearing. The Assessor,was represented by Mary Newhall. The only evidence provided by the Appellant was a fee appraisal which was five years old, which indicated an opinion of a market value of$550,000. The Board reviewed the fee appraisal and found discrepancies in the total square footage for all dwellings as compared to the same square footage for all dwellings provided by the Assessor. The Appellant failed to provide clear, cogent and convincing evidence that the assessed value was in error. The Assessor provided three comparable sales that supported the value of$72,535 for land and$455,105 for improvements for a total of$527,640. The Board therefore sustains the Assessor's value of$527,640. Page 2 Petition No. 175.2015 Parcel No.22336-12-00040 Dated tMs 26"' day of February 2015 Rr.'AlcKibbin,Chairperson's Signature Clerk's Signatui' NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with thera at PO Box 40915, Olympia, WA 98504-0915,within thirty days of the date of mailing ofthis order. The Notice of Lppeal form is available from either your county assessor or the State Board. To ask about the availability of publication in an altennate forrnat for the visually impaired,please call(360)705- 6715. Teletype( T )users,please call(360)705-6718. For tax assistance,call(360)534-14W e MY Distribution: Assessor s Petitioner a BOE File REV 64 0058 (2/16/12) 0-der of the Mason Count-,y Board of Equalization Property Owner: Stephen Johnson Parcel Nirmber(s): 22336-13-00060 Assessment Year: 2014 petition NmrmLer: 176.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: R sustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 63,700 ❑ Land $ 63,700 ❑ Improvenients $ 5,760 ❑ Iinprovement5s $ ❑ Minerals $ F1 Minerals $ ❑ personal property F-I _Persona-lP-,.-r%T%PI+!T 't 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 ofwaifonnity and equalization of taxation wid-iiii 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. The appellant provided no documentation nor did the appellant indicate the estimate of true and fair market value on the petition. The Assessor submitted an analysis of 12 comparable sales in the area including a regression analysis. The Assessor summarized in the correlation of value the value for the land to be $63,700 and no value for the improvements as they have been demolished. Therefore,the Board overrules the assessed value of$69,460 and sets the value of land at$63,700 and improvements at$0 for a total fair market assessment at$63,700 for the subject parcel. Page 2 PeUdo a No. 176.2015 Parcel No.22336-13-00060 Dated thiis 26' day of February 2015 R.A/;,$Wbbin,Chaftj)erson'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 there at PO Box 40915, Olympia,WA 98504-0915,within thii-ty 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 iri are alternate f6miat for the visually unpaired,please cafl(360)705- 6715. Teletype(TTY)users,please call(360)705-6718. For tax assistarice,call(360)534-1400. Distribution: a Assessor a Petitioner e BOE File REV 64 0058 (2/16/12)