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HomeMy WebLinkAbout12/18/2014 Order of the Mason County Board of Equalization PropertLy Owner: Gerald&Debbie Goodwin Parcel Nuraber(s): 322332-55-00025 Assess-fnent Year: 2014 Petition-Nlunnber: 2198.2015 Having considered the evidence presented by the parties hi this appeal,thc,Board hereby: 1-1 sustains N overrules the deterniiii-ation of the assessor. Assessor's Tyue and Fair Value BOE True and Fair Value Determination F1 Land $ 82,100 R Land $ 72,000 ❑ irnprovenaents $ F] h1aprovements $ ❑ Minerals $ F1 Minerals $ F] Personal Property $ F-I 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 overcoi-ne by the presentation of clear,cogent, and convincing evidence that the value is erroneous[RCW84.40.030(l)]. 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 Oliver Querin. The board considered the variables in the size of the comparable sales. In analyzing the four unimproved comparable sales with a price range of$56,500 to$75,000 the board determined the fair market value of the subject parcel to be$72,000. Dated this j day of De C e-R b e 2014 W R.A. cKibbin,Chairperson's Signature Clerk's Signa e 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 frog: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(3)60)705-6718. For tax assistance,call(360)534-1400. D-is t i-i fuu fl-c.n- @ Ass,.zscw *PeltitioneTr �BOE File REV 640058 (2/16/12) Order of the Mason County Board of Equalization Properly Ovnier: Gerald 85-Debbie Goodwin Parcel Numnber(s): 32232-55-00026 Assessment Year: 2014 Petition Nirfriber: 299.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: El sustains 1Z Overrules the detciinination of the assessor. Assessor's True and Fait Value BOE True and Fair Value Determination ❑ Land $ 83,830 ❑ Land $ 72,000 ❑ linprovements $ ❑ h-11provements $ F-I Minerals $ ❑ Minerals $ n Personal Propei—ty $ ❑ 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 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 detennination 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 Oliver Querin. The board reviewed the four comparable sales provided by the assessor and appellant. In analyzing the four unimproved comparable sales with a price range of$56,500 to$75,000 the board determined the fair market value of the subject parcel to be$72,000. Dated this day of _Deceabei- 2014 R. cl(ibbin,Chairperson's Signature Clerk's Signaffire NOTICE This order can be appealed to the State Board of Tay,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 Lax assistance,call(360)534-1400. D i s hel b u ti ou ra, -Assessor t,11--�etifloner --BOE File RFV640058 (21165/12) Order of the Mason Count-y Board of Equalization Property Ovmer: Han7y W 8--Pauline Buhler Parcel Number(s): 32235-41-90312 Assessment Year: 2014 Petition Nuanber: 91.2015 (laving 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 F] Land $ 41,110 F] Land $ 41,110 n Rnprovements $ 1-1 linproveinents $ [—I Minerals $ F] Minerals $ F1 Personal Property $ F! 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, auld.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 deten-nination of tme 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 Oliver Guerin. The appellant noted on the petition that the lot is very steep and not suitable for building. The appellant provided no evidence that would support that the subject parcel was buildable or unbuildable. The board noted that the status of the suitability for construction on the subject parcel was changed for 2014 by the assessor. The assessor's representative, Phil Franklin,made a determination that this was a buildable lot, citing the contour lines in nearby lots. ,After reviewing the information provided by the appellant and the assessor,the board accepted the assessed value of the land at$4 1,110. Page 2 Petition No.91.2015 Pa reel-No.32235-41-90312 Dated t1his I StI-i day of December 2014 L2�a- R.A.�Mibbin,Chairperson's Signature Clerk's Signatfife NOTICE This order can be appealed to the State Board offax Appeals by filing a notice of appeal with then at PO Box 40915, Olympia., WA 98504-0915,within thirty days of the date of mailing of this order. The--Kotice oflAppeal-forrn is eivailabh;from either your coufAy assessor or the State Board. To ask about the availability of this oLfblication in an alteiriate 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-, eAssessor oPetitioner oBOEfile REV 64 0058 (2/16/12) Order of the Mason County Board of Equafization Property Ovmer: Leo Deatherage Parcel N-Lra-ibcr(s): 32331-22-0041.0 Assessment Year: 2014 Petition.-Number: 141.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: Z sustains F] overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination F1 Land 65,140 n Land $ 65,140 F] h-uproven-lents F1 Improvements $ ] Minerals $ F] Minerals $ F1 Personal property $ Personal Property $ This decision is based or our finding that: The valuation placed on the property by the Assessor's Office is presuined to be correct, and can on 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 truQ 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 Oliver Querin. The appellant indicated under section 4 of his petition the market for lots is depressed and goes onto note the lot is w-ibuildable due to poor percolation for a septic system. In reviewing the data provided by the assessor, a copy of the septic design review indicated that a septic design was approved by Mason County Health Department on 12/16/2010 which was contrary to the information provided by the appellant. The appellant submitted no further supporting documentation to override the assessor's fair market value. The board reviewed the comparable sales provided by the assessor and therefore sustained the assessor's assessed value for the land on the subject parcel at$65,140. Page 2 Pet,Won No. 141.2015 Pa reel No.32331-22-00410 Da Led this l8th day Of December 92014 McKibbin,Chairpersod'—sSi-gffmre Clerk's Si Lure 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, NVA 98504-0915,within thirty days of the date of mailing of this order. The Notice of Appeal 1'onn 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)705-6713. For tax assistance,caH.(360)534-1400. Distribution: Assessor ®Petitioner 9 BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization property Owner: James & Suzaime Gregory Pa-ice-I Flo naber(s): 32309-50-01021 Assessment Year: 2014 Petition Number: 1.01.2015 Having considered the evidence presented by The parties in this appeal,the Board hereby: M sustains F] overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination n Land $ 22,755 El Land $ 22,755 F] Improvements $ F] hnproveinelfts $ F] Minerals $ F] minerals $ El Personal Property $ F-I Personal Property $ This decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presuined 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 84.40.0310) and the Washington Administrative Code (WAC 458-12-301). The appellant was not present at the hearing. The assessor was represented by Oliver Querin. Four comparable sales were provided by the assessor. The sales were within August 2013 through May 2014 and are in close proximity to the subject parcel. The appellant provided no evidence that the assessor's assessed value was in error. The board therefore sustains the assessed value of$22,755 for the subject parcel. Page 2 Petition No. 101.2015 Parcel No.32309-50-01021 Dated this 18th day of December 2014 WKibbhi,Chairperson's Sigrature Clerk's Sign 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 foie-t is available frond either your county assessor or the State Board. To ash about the availalbility of-diis publication in a-rialternate format for the visually inapalred,please call(360)705- 6715. Teletype(TTY)users,please call(360)705-6710'. For tax assistance,call(360) 534-1400. Distribution: a Assessor e Petitioner ® BOE File REV 640058 (2/16/12)