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HomeMy WebLinkAbout03/05/2015 Order of the Mason County Board of Equalization Property Owner: Steve Ford Parcel Number(s): 32423-50-02027 Assessment Year: 2014 Petition Number: 71.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: 0 sustains 0 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination El Land $ 285,930 ❑ Land $ 207,255 El Improvements $ 97,410 ❑ Improvements $ 97,410 ❑ Minerals $ n Minerals $ F-1 -D 0 F� -P onn P LJ r ersona-1 Property I ersona! I ropeity V -y 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 Steve Ford. The Assessor was represented by Mary Newhall. The board reconvened the hearing for Petition 71.2015 for Parcel 32423-50-02027. The board accepted new information provided by the appellant, but excluded the comparable sales that had not been submitted in a timely manner, seven business days before the scheduled meeting. The board reviewed previous testimony and noted that the Assessor altered the value of the land due to removing tidelands from ownership and lowering the value of the shoreline impacted by the culvert. The board overrules the original assessed value set by the Assessor and agrees with the revised recommendation of$207,25 5 for the land, $97,4 10 for improvements for a total of$3 04,665. Page 2 Petition No.71.2015 Parcel No.32P-3-50-02027 r-I Dated this 5di day M March , 20-15 IT—A.IffcKibbin,Chairperson's Signature Clerk's Signattire v NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with thern at PO Box 40915, Olympia, WA 98504-6915, within thirty days of the date of mailing of this order. The-Notice of Appeal.form is available fforn either your county assessor or the State Board. To ask about the availability of this publication M.an alternate format for the visually irapaired,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6718, For tax assistance,call-(360)534-1400. Distribution: s Assessor a Petitioner @ BOE it RLV640058 (2/16/12) Order of the Mason County Board of Equalization Property Ovqitr- Scott&Tammy Brown, et al/ Gary & Sharon Bro-vin Parcel I\T-unaber(s): 22132-52-00017 Assessment Year: 2014 Petition Number: 133.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: F1 sustains FI overrules the dete-n-nination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F] Land $ 126,100 F-I Land $ 89,180 F] improvements $ 196,520 F] h-nproveinents $ 196,520 n Minerals $ D Minerals $ - r It E-I 'Der-onall PDrop .7— $ ni al property W 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 Appellants, Scott & Tammy Brown, were in attendance. Mary Newhall was in attendance to represent the Assessor. The board decided to include parcels 22132-52-00017 and 22132-52-00018 together in the discussion. The fee appraisal presented by the appellant also included both parcels, as did the Assessor's response. After reviewing testimony by the appellant and discussions with the Assessor's representative the board has overruled the Assessor's original assessed value. The board set the land value at$89,180 and the improvement value at$196,520,for parcel#17 for a total of$285,700 as per the revised recommendation by the Assessor. The appellant accepted these values as well. Page 2 PetiMin NTH. 133.2015 Parcel No,22132-52-00017 Dated this 5 tb day of Mach 2015 R.A/OcICbbin,Chairperson's Signature Clerk's Signatule 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 inailing of this order. The Notice of Appeal fore is available fi-oin 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(3)60)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) Order of the Mason County Board of Equafization Property Owner: Scott& Tammy Brown, et al/Gvfy & Sharon Brown T"arcel Ntmibcr(s): 22132-52-00018 Assessnaent Yeax: 2014 Petition N-m-nber: 134.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: 1:1 sustains 0 ovenules the determination of the assessor. Assessor's True and Fair Value BOE"Prue and Fair Value Determination [—] Land $ 116,400 Fj Land $ 82,320 F] Improvements $ R improvements $ D Minerals $ ❑ Minerals $ F-I Per sonal property F-I Personal Prone y This decision is based on oLix finading that: The valuation placed on the property by the Assessor's Office is presumed to be correct, and can only be I 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 represented by Scott&Tam-my Brown. The Assessor was represented by Mary Newhall. The discussion by the appellant and the Assessor regarding parcel 22032-52-00018 (18)was included in the hearing for petition# 133.2015. Discussion with the appellant and the Assessor determined that the revised value of the parcel(18), as recommended by the Assessor should be $82,320, The appellant agreed. Therefore,the board sets the value of the subject parcel at$82,320. Page 2 Petition No,, 134.2015 Parcel No.22132-52-00018 Dated this 5 th day of March 52015 NI R.A.ribbin,Chairperson's Signature Clerk's Sigfiature 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 front 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: e Assessor @ Petitioner o BOE File REV 64 0058 (2/16/12)