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Home My WebLink About01/11/2018 CERTIFICATE OF MAILING I, Becky Rogers, certify that on January 26, 2018, 1 personally emailed and/or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Gordon Riemland PO Box 1309 Sultan, WA 98294 Email: sidehack54@comcast.net Melody Peterson Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rog s, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Gordon Riemland Parcel Number(s): ' 42209-51-00035 Assessment Year: 2017 Petition Number: 36.2018 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 $ 42,075 ® Land $ 28,905 ® Improvements $ 9,095 ® Improvements $ 9,095 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 51,170 TOTAL $ 38,000 This decision is based on our fmding 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 the 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 taxpayer was not present at the hearing. The Assessor was not represented at the hearing. The Appellant indicated in his appeal that he purchased the property in August 2016 for$38,000. There was no indication from the Appellant or the Assessor that this was not an arm's length agreement. The Assessor provided an analysis of six other comparable sales, in the vicinity of the subject parcel, for the period of June 2014 through September 2017. Documentation from the Assessor also indicated the subject property sold for a total of$38,000 in August 2016. The Board determined that the sales price provided a preponderance of evidence as to the fair market value of the subject parcel. The Board therefore overruled the Assessor's estimate of fair market value of$51,170 and set the land j value at$28,905 and the improvement value of$9,095 for a total of$38,000 for the subject parcel. Page 2 Petition No.36 Parcel No. 42209-51-00035 Dated this 1 lth day of January 52018 2r� Deborah Reis,Chairperso s Sign Clerk's Signattffe 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) i f I ri CERTIFICATE OF MAILING I, Becky Rogers, certify that on January 26, 2018, 1 personally emailed and/or forwarded, by United States mail, a true and correct copy of the attached Order of the Mason County Board of Equalization to the following: Kenneth & Linda Peters PO Box 1301 Belfair, WA 98528 Email: petersnonil5@yahoo.com Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Kenneth&Linda Peters Parcel Number(s): 22206-56-00005 Assessment Year: 2017 Petition Number: 42.2018 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 ROE True and Fair Value Determination ® Land $ 33,220 ®Land $ 33,220 ® Improvements $ 71,110 ® Improvements $ 65,130 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 104,330 TOTAL $ 98,350 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 84.40.030) and the Washington Administrative Code(WAC 458-12-301). The taxpayer,Kenneth&Linda Peters were not present at the hearing. The Assessor was not represented at the hearing. The Assessor and Appellant agreed to a revised fair market value of$33,220 for land; $65,130 for improvements for a total of$98,350,to which the Board concurs. i Dated this 111' day of January 92018 i I Deborah R is,Chairpe on's Wature Clerk's Signarure 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 •WE File REV 64 0058 (2/16/12)