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)