HomeMy WebLinkAbout04/19/2018 Order of the Mason County
Board of Equalization
Property Owner : Christopher Wheatley
Parcel Number(s) : 12119-51 -00030
Assessment Year : 2017 Petition Number: 9 .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 $ 4000 ® Land $ 4000
❑ Improvements $ 499050 ❑ Improvements $ 495050
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 899050 TOTAL $ 899050
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 Appellant, Christopher Wheatley, was not in attendance at the hearing . IdaMae Jensen, Assessor ' s
Representative, was present.
The Appellant submitted three comparable sales in defense of his estimate of value of $ 72 , 000 . Two of the
three comparable sales were also listed on the Assessor' s analysis of comparable sales .
The Assessor submitted eight comparable sales in defense of their market value of $ 89, 050 for the subject
parcel . A review of these comparable sales by the Assessor ' s office found that the subject parcel ' s value
fell within the range of the indicated values of $ 70 ,354 - $ 120 , 678 to determine the assessed value of the
property.
The Appellant submitted no clear, cogent and convincing evidence that the Assessor ' s determination of
value was in error.
The Board sustained the assessed value of $ 89 , 050 .
Page 2
Petition No. 9.2018 Parcel No. 12119-51 -00030
Dated this 19th day of April , 20t8
zv� Zo-
Deborah Rei ; Chairper n' s Rrnature Clerk' s Sigrtarure
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 ME File
REV 64 0058 (2/16/12)
Order of the Mason County
Board of Equalization
Property Owner: Mary L . Randolph
Parcel Number(s) : 32225 -51 -00027
Assessment Year : 2017 Petition Number : 109 . 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 $ 2885750 ® Land $ 288 , 750
® Improvements $ 5241655 ® Improvements $ 524 , 655
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 813 ,405 TOTAL $ 8135405
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 ) .
Gerald Randolph was present representing the Appellant, Mary Randolph. The Assessor' s Representative,
IdaMae Jensen, was present at the hearing.
The Appellant submitted one comparable sale for a price of $ 112, 000 . A review of this comparable sale
indicated that there was no building site available on the canal side of the road, necessitating any future
improvements to be located on the opposite side of the road. The Board considered this to have a
significant negative value on the comparable property due to the fact that improvements could not be built
on the water side of the state highway. The subject property ' s improvements were well established, on the
water side of the road.
The Assessor submitted four comparable sales of waterfront properties ranging in an adjusted value of
$ 799, 025 - $ 951 , 956 . The assessed value of $ 813 ,405 , of the subject property, fell well within this range .
The Board upheld the Assessor' s market value for the subject parcel at $ 813 ,405 .
Page 2
Petition No. 109.2018 Parcel No. 32225-51-00027
Dated this 19th day of April 52018
Deborah Reis, Chairperson ' s Signature Clerk' s SignaWle
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)