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HomeMy WebLinkAbout03/19/2015 Order of the Mason County Board of Equalization Propeity Ow--ner.- Kevin&Jafi EI-Acrs Parcel Nun*)er(s): 32232-50-04006 Assessment Year: 2014 Petition Nurnber: 45.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby: D sustains 0 overrules the dcterrnin-atiora of the assessor. Assessor's True and Fair Value BOE Time and Fair Value Determination F1 Land $ 285,820 ❑ Land $ 225,000 n h-11provements $ 87,575 D Improvements $ 87,575 F] Minerals $ ❑ Minerals $ I r I Personal,Properby ersollIa -Dl I ropCity 1P 7Qus decision is based on our finding that: The valuation placed on the property by the Assessor's Office is presuaned 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 was represented by Kevin Ehlers. The Assessor was represented by Mary Newhall. The Board reviewed both the Appellant's and the Assessor's comparable sales. Having reviewed the data the Board gave greater value to the comparable sales submitted by the Appellant. The Board determined that the Appellant's comparable sales required fewer adjustments than those provided by the Assessor. The Board overrules the Assessor and sets the land value at$225,000 and the improvement value at $87,575 for a total of$312,575. P,ge 2 Petition No.45.2015 Parcel No,32232-60-04006 ated this �9te� day of March 52015 e m 1;ran e erger,Pli.D3,Vice-C,t i r on's Signature C1erk s Signature NOTICE This order can be appealed to the State Board of'fax Appeals by filing a notice of appeal with there at PO Box 409 t5,®lyapia, 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. `1'o ask about the availability of this publication in an alternate format for the visually unpaired,please call(360)705- 6715. Teletype( TY)users,please call(360)705-6710. For tax assistance,call(360)534-1400. Distribution. a assessor a Petitioner a BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equali7ation Property 01-,/Iler: Norman Walton Parcel Nlwniber(s): 32423-50-02015 Assessment Year: 2014 PetitionN-Lumber: 356.2015 Raving considered the evidence presented by the parties in this appeal,the Board hereby-, r] sustains z overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination [-] Land $ 264,120 Fj Land $ 196,895 F-1 Improvements $ 76,530 ❑ Improvements _$ 66,135 ❑ Minerals $ ❑ Minerals $ ❑ Personal,Prope_—Lty 1 71 Persona-11 Pro-pertLy I 1P 1P This decision is based on our finidbag that: The valuation placed on the property by the Assessor's Office is presunned 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 Norman Walton. The Assessor was represented by Mary Newhall and Phil Franklin. The Appellant presented his concerns regarding legal descriptions,issues with where the shoreline was and other issues of the impacts of the Harnma Mamma River. The Assessor submitted comparable sales with pictures. The Assessor recommended lowering the values due to on-site inspection and addressing some of the issues presented by the Appellant. The Board overrules the original assessed value and sets the value of$196,895 for land and$66,135 for improvements for a total of$263,030. This also is the revised value recommended by the County Assessor. Page 2 Petition No.3561015 Pari-el No.32423-50-02015 Dated this 19, day of March 2015 K v—In Fradk6erger,Ph.D.,Vice-Chairp&son's ignature Clerk's Signaturc NOTICE This order can be appealed to the State Board of Tax Appeals by filing a notice of appeal with tbeill .1 at PO Boy,40915, Olympia, XVA 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. Distribuflow o Assessor @ Petitioner a BOE File REV 64 0058 (2/16/12)