HomeMy WebLinkAbout05/01/2018 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on May 11, 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 :
William Tabor, et ux
291 E Sunny Woods Rd W
Shelton , WA 98584
Email : ramrod@q . com
Melody Peterson
Mason County Assessor
411 N . 51h 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: William & Alana Tabor
Parcel Number(s) : 32116-75 -00050
Assessment Year : 2017 Petition Number; 99 .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 $ 71 ,400 ® Land $ 71 , 400
® Improvements $ 2995255 ® Improvements $ 299 , 255
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 370,655 TOTAL $ 370, 655
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, Alana &William Tabor, were present at the hearing. The Assessor was represented by
IdaMae Jensen .
The Appellant provided three comparable land sales . Two of the comparable sales were for the same 10
acre parcel which sold for $ 105 ,000 . Comparable sale #2 sold in 2014 for $60,000 . This comparable sale
was similar to the subject parcel at five acres. The Appellant also testified that the subject property was
surrounded by a neighborhood of inferior quality.
The Appellant also testified that the unpaved road reduced the value of the subject parcel .
The Assessor presented four unimproved land comparable sales. While they were not in close proximity to
the subject parcel they shared similar characteristics .
The four comparable sales provided by the Assessor ranged in indicated value from $72,500 to $ 93 ,000 .
The subject parcel fell below this range of value.
Further, the Assessor provided evidence that all similarly sized lots in the neighborhood were valued
identically and in equalization.
Page 2
Petition No. 99.2018 Parcel No. 3211645-00050
The Assessor testified that there was no market evidence of a negative value on the unpaved road.
Therefore, the Board sustains the assessed value of $ 370 , 655 for the subject parcel .
Dated this IA day of May , 2018
Deborah Reis, hairperson s Signature Clerk' s Sign 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)