HomeMy WebLinkAbout03/26/2019 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on March 29, 2019, 1 personally emailed 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 .
Martin & Sharon Murphy
11708 Interlaaken Dr SW
Lakewwod , Wa 98498 -5528
Email : murtmurphy@comcast . net
Patti McLean
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Martin & Sharon Murphy
Parcel Number(s) . 51917-55-00047
Assessment Year: 2018 Petition Number: 62.2019
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 $ 85 , 520 ® Land $ 50, 000
® Improvements $ 35 , 900 ® Improvements $ 35 , 900
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 1219420 TOTAL $ 85 ,900
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 45812-301 ) .
The Property Owners, Martin & Sharon Murphy were not present at the hearing on March 26, 2019 .
IdaMae Jensen, Assessor' s Representative was present.
The taxpayer' s petition was timely submitted and received on September 18 , 2018 .
The Assessor submitted supporting documentation dated March 25, 2019, one day prior to the hearing. The
Board did not consider this documentation which was not submitted in a timely manner, at least twenty-one
business days prior to the hearing. In this respect, the Board considered that the Appellant/Taxpayer having
not received the Assessor' s Response in a timely manner, put the Taxpayer at a distinct disadvantage.
However, the Board heard oral testimony by the Assessor' s Representative, which included one comparable
sale on Star Lake which was also waterfront property similar to the subject parcel. The Assessor valued the
Star Lake land at $ 50,000 . The Board took this information into consideration and set the land value for the
subject property at $50,000 . The improvement value of $ 35 ,900 was not contested. The Board then set the
total value for the subject parcel at $ 85 ,900 ,
The Board overruled the original assessed value and set the land value at $50,000 and sustained the
improvement value at $35,900 for a total value of $ 85 ,900 for the subject parcel.
Page 2
Petition No. 62.2019 Parcel No. 51917-55-00047
Dated this 26`h day of March , 2019
Deborah Reis, Chairperson' Signature Clerk's Signa re
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)