HomeMy WebLinkAbout02/02/2016 Order of the Mason County
Board of Equalization
Property Owner: Johnson, Eric M
Parcel Number(s): 1233332-52-00006
Assessment Year: 2015 Petition Number: 26.2016
Having considered the evidence presented by the parties in this appeal,the Board hereby:
❑ sustains E overrules the deten-nination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
❑ Land $ 119,355 ❑ Land $ 71,615
❑ Improvements $ 340,120 ❑ improvements $ 340,120
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 459,475 TOTAL $ 411,735
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 a preponderance of 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
84.40.03 0) and the Washington Administrative Code (WAC 45 8-12-3 0 1).
The Appellant's father and authorized agent, Mark Johnson, was present at the hearing. The Assessor was
represented by Bruce Martin.
The Board considered all the information provided by the Appellant. Most of the information provided by
the Appellant were MLS listings. It was determined that there was not a preponderance of the evidence to
overrule the Assessor's adjusted value.
The Board noted that the original sale of the subject parcel was a foreclosure.
The Board sustained the adjusted total value of$411,735 of which$71,615 is the land value and the
improvement value is set as $340,120.
Page 2
Petition No.26.2016 Parcel No. 12332-52-00006
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Dated this Z�1� day of l + cC i" V. ,2016
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R.A. cKibbin,Chairperson's Signature Clerk's SignatIre
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 fonnat 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 64 0058 (2/16/12)
Order of the Mason County
Board of Equalization
Property Owner: Carlson, Greg
Parcel Number(s): 22015-75-90081
Assessment Year: 2015 Petition Number: 81.2016
Having considered the evidence presented by the parties in this appeal,the Board hereby:
M sustains Floverrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
F1 Land $ 228,000 F-I Land $ 228,000
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 228,000 TOTAL $ 228,000
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
84.40.03 0)and the Washington Administrative Code (WAC 45 8-12-3 0 1).
The Appellant, Greg Carlson,was absent at the hearing. The Assessor was represented by Phil FranIdin.
In his documentation,the Appellant submitted four parcels as representing comparable sales. The only
documentation submitted was sales amounts as per the Mason County Taxsifter.
The Assessor provided three comparable sales to substantiate the assessed value along with a trend line
analysis to substantiate the assessed value of$228,000.
The Board found no clear, cogent and convincing evidence that the Assessor's value of$228,000 of the
subject parcel was in error. Therefore,the board sustained the assessed value.
Page 2
Petition No.81.2016 Parcel No.22015-75-90081
Dated this 2 day of 12016
R.944cKibbin,Chairperson's Signature Clerk's Signat9re
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 64 0058 (2/16/12)
Order of the Mason County
Board of Equalization
Property Owner: Holstrom,Arnold
Parcel Number(s): 32335-50-00077
Assessment Year: 2015 Petition Number: 123.2016
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 $ 105,630 ❑ Land $ 105,630
❑ Improvements $ ❑ Improvements $
❑Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 105,630 TOTAL $ 105,630
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, Arnold Holstrom, was not present. The Assessor was represented by Tom Connell.
The Appellant presented no evidence to overrule the Assessor's value.
The Assessor had eight comparable sales to support the assessed value of$105,630.
The Board upheld the Assessor's value of$105,630 for the subject parcel.
Page 2
Petition No. 123.2016 Parcel No.32335-50-00077
Dated this `_ day of ,C ,2016
Deborah Re' Authorize esigne s Signature Clerk's Signatffre
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 98504-091.5, 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 64 0058 (2/16/12)