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Home My WebLink About01/31/2017 Order of the Mason County Board of Equalization Property Owner: North Forty Lodging, LLC Parcel Number(s) : 32233 -50-00014 Assessment Year: 2015 Petition Number : 2 . 2016 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 $ 13173 ,080 ® Land $ 111739080 ® Improvements $ 17,5531505 ® Improvements $ 175553 ,505 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 18 , 726 , 585 TOTAL $ 185726 , 585 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 45842 -301 ) . The Assessor was represented by Oliver Querin and IdaMae Ryen andVicki Carr, Department of Revenue, was present as a professional witness . North Forty Lodging, LLC and their Tax Advisor, PLLC were not present at the hearing. Their application indicated in Section 11 that additional documentation was to be presented to the Board . No additional documentation was received . The Assessor' s office provided an appraisal performed by Vicky Carr, Department of Revenue Appraiser, which substantiated the Assessor ' s valuation . The Appellant provided no clear, cogent and convincing evidence that the Assessor was in error. The Board sustained the Assessor' s determination of fair market value . Page 2 Page 2 Petition No. 2 .2016 Parcel No. 32233-50-00014 Dated this 31st day of January , 2017 R.A. M 'bbin, Chairperson ' s Signature Clerk' s Signat&de b 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 640058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on February 3, 2017, 1 personally emailed or forwarded , by United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following . Josh Belok 10471 5th Ave SW Seattle, WA 98146 Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rog rs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Belok, Josh Parcel Number(s) : 1232943 - 00010 Assessment Year : 2015 Petition Number : 370 .2016 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 $ 273 ,725 ® Land $ 273 , 725 ® Improvements $ 2499325 ® Improvements $ 24 % 325 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 5235050 TOTAL $ 523 , 050 This decision is based on our fmding 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 45842- 301 ) . The Appellant, Josh Belok, was not present during the hearing . In his application he indicated that additional documentation would be submitted to the Board no later than seven business days prior to the hearing. No additional documentation was received . The Appellant provided a letter from a real estate agent, wherein the agent expressed an opinion that the value was $ 325 , 000 . No documentation to substantiate the realtor ' s opinion as to value was provided . Therefore, the appellant provided no clear, cogent and convincing evidence that the Assessor' s value was in error. The Assessor provided detailed information consisting of eight comparable sales and a trend line analysis which supported their determination of fair market value . The Board sustained the Assessor ' s value of $ 523 , 050 . Page 2 Petition No. 370.2016 Parcel No . 1232943-00010 Dated this 31 st day of January 32017 az,; Z,� R. 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 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) 5341400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/ 12) Order of the Mason County Board of Equalization Properly Owner : Hoosier, Timothy & Diane ParcelNumber(s) : 34492 �onn30 -- jc�� L _ c� - �'003 0 Assessment Year : 2015 Petition Number: 379 .2016 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 $ 65 ,450 ® Land $ 583905 ® Improvements $ 287,495 ® Improvements $ 258 ,745 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 352 ,945 TOTAL $ 3175650 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 45842 -301 ) . The Appellant, Diane Hoosier, provided verbal testimony as to the detrimental effect of the odor generated figom the marijuana farm which is in close proximity to their home . Furthermore, the appellant appeared before the Board of Equalization approximately one year ago, at which time, the Board determined that the detrimental effect of the marijuana farm fell within a 10 — 15 % discounted range, as suggested by the Assessor' s representative . The Assessor presented a statistical analysis comparing four properties sold in the area during 2015 and 2016 and compared the sales price to the county assessed value. The Board did not consider this analysis to accurately reflect the fair market value of the subject parcel . The Board felt that the Appellant presented compelling evidence that the proximity of the marijuana farm negatively impacted the fair market value of the subject parcel . Based on the Appellant ' s testimony, the Board applied a 10% reduction on the assessed value . The Board set the land value at $ 58 , 905 and the improvement value at $258 , 745 for a total value of $ 317, 650 , Page 2 Petition No. 379.2016 Parcel No. 31092-44-90030 Dated this 31st day of January , 2017 R.A. McKfbbin, Chairperson ' s Signature Clerk' s signatur 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 fonn 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) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)