HomeMy WebLinkAbout02/16/2016 Order of the Mason County
Board of Equalization
Property Owner: Garcia, Phillip & Jeanette
Parcel Number(s) : 32335 -50-00011
Assessment Year: 2015 Petition Number: 17 .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 $ 119,850 ❑ Land $ 11 % 850
❑ Improvements $ 307 , 170 ❑ Improvements $ 301 , 170
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 427,020 TOTAL $ 427, 020
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 45842-301 ) .
The Appellants , Phillip & Jeanette Garcia, were present at the hearing . The Assessor was represented by
Tom Connell .
The Appellant presented an analysis of the Assessor ' s three comparable sales . In this analysis he compared
the current assessed value to the selling price and noted the percentage of difference . As indicated, in the
board' s opening remarks, assessment of other properties , and percentage of assessment increases . . . are
not relative or sufficient evidence to prove market value .
Therefore, the Appellant provided no clear, cogent and convincing evidence that the Assessor ' s value was
in error.
The Board sustained the Assessor ' s value for land at $ 119 , 850 and the improvement value at $307, 170 for a
total assessed value of $427 , 020 .
Page 2
Petition No. 17. 2016 Parcel No. 32335-50-00011
e"
Dated this / v , y J day of 11:5eh r�1x ` % , 2016
R.A. M ibbin, Chairperson' s Signature Clerk's SignAlre
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) 5344400 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (2/16/ 12)
Order of the Mason County
Board of Equalization
Property Owner: Harding, Jerry & Susan
Parcel Number(s) : 1223141 -00060
Assessment Year: 2015 Petition Number: 58 .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 $ 66 , 880 ❑ Land $ 66 , 880
❑ Improvements $ 231 , 055 ❑ Improvements $ 231 , 055
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 299 ,935 TOTAL $ 29% 935
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 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 45812 -301 ) .
The Appellants, Jerry & Susan Harding, were absent from the hearing. The Assessor was represented by
Andrea Jackson .
No evidence was presented by the Appellants, through their petition, to support their estimated value of
land and improvements, resulting in no clear, cogent and convincing evidence being provided
The Assessor presented four comparable sales to support the current market value .
The Board sustains the assessed value of $ 66, 880 for the land and $231 , 055 for the improvements for a total
of $ 299, 935 for the subject parcel .
Page 2
Petition No. 58.2016 Parcel No. 1223141 -00060
Dated this jG� day of /-C; GJ r of e2 ir y , 2016
of
R .A. cKibbin, Chairperson ' s Signature Clerk' s Sigrfature
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) 5344400 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (2/ 16/ 12)