HomeMy WebLinkAbout03/17/2015 Order of the Mason County
Board of Equalization
Property Owner: George & Kristone Tibeau Trust
Parcel Number(s): 42201-14-00030
Assessment Year: 2014 Petition Number: 159.2015
Having considered the evidence presented by the parties in this appeal, the Board hereby:
F-I sustains M overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
F] Land $ 264,575 F-I Land $ 187,000
F-I improvements $ 78,405 F] improvements $ 100,000
F] Minerals $ ❑ Minerals $
F-I Personal Property $ FI-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
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 George Tibeau was present. The Assessor was represented by Phil Franklin.
The board has identified that the improvement did not address the value of the dock and ramp. Adding this
to the value of the mobile home and carport should equal $100,000.
The board recognizes the values of comparable property used by the assessor. The board also recognized
that the value of$275,000 was the listing price at the end of 2013 and the appellant purchased the property
in 2014 for $267,500.
The board overrules the county assessor and sets the land value at $187,000 and the improvement value at
$100,000 for a total of$287,000.
Page 2
Petition No. 159.2015 Parcel No.42201-14-00030
Dated this 17th day of March , 2015
Kev ranke rger,Ph.D.,Vice-Cha' ers '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)534-1400.
Distribution: •Assessor •Petitioner a BOE File
REV 64 0058 (2/16112)
Order of the Mason County
Board of Equalization
Property Owner- Gary & Jean Fields
Parcel Number(s): 32104-58-00044
Assessment Year- 2014 Petition Number: 253.2015
Having considered the evidence presented by the parties in this appeal,the Board hereby:
0 sustains 11 overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
r_1 Land $ 48,685 E] Land $ 48,685
El Improvements $ —224,590 ❑ improvements $ 224,590
E] Minerals $ ❑ Minerals $
F-1 D I Prope- ❑ Personal Prope— 41
L_j I ersonal I I v p.,l LY L-i Ity LD
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 Gary &Jean Fields. The Assessor was represented by Phil Franklin.
The Board reviewed information submitted by the Appellant,which included a fee appraisal and noted their
comments during their presentation.
The Board reviewed the comparable sales submitted by the Assessor and after reviewing all data the Board
has determined to sustain the land value at$48,685 and the improvement value at$224,590 for a total of
$273,275.
Page 2
Petition No.253.2015 Parcel No.32104-58-00044
Dated this 17' day of March , 2015
K i rankebe er,Ph.D.,Vice-Chairp rson's ignature Clerk's Signatu 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 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 (2/16/1.2)