HomeMy WebLinkAbout04/11/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on April 12, 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 :
Guy Wettergreen
73 W Grouse Rd .
Shelton, Wa 98584
Email : n/a
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
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on April 12, 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 :
Guy Wettergreen
73 W Grouse Rd .
Shelton, Wa 98584
Email : n/a
Patti McLean
Mason County Assessor '�� � �
411 N . 5th Street
Shelton, WA 98584
Email : PMcLean@co . mason . wa . us
k u s
Becky Rogers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Guy Wettergreen
Parcel Number(s) : 41096-21 -00010
Assessment Year : 2018 Petition Number: 94 .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 $ 39 , 105 ® Land $ 24,420
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 39 , 105 TOTAL $ 24 ,420
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 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 45 & 12-301 ) .
Neither the Appellant, Guy Wettergreen, nor the Assessor was represented at the hearing on April 11 , 2019 .
In the absence of a signed Assessment Roll Correction (ARC) the hearing was held as scheduled.
The Board reviewed the documentation submitted by the Appellant which included four comparable sales
and a notation that the property was low and wet with ravines .
The comparable sales dates submitted by the Appellant ranged from 10/24/2016 to 10/17/2017. The land
size of these comparable sales ranged from . 56 acres to 6 .46 acres . The sales prices ranged from $233 ,500
to $275 ,000 . The Appellant' s estimate of the value of the subject property at $24,420 fell far below the
sales price of the comparable sales . The Appellant provided no additional information on these properties.
The only information provided by the Assessor was an ARC unsigned by the Appellant. However, it was
signed by the Assessor on April 3 , 2019 . This documentation, unsigned by the Appellant, was not tendered
within the 21 days prior to the hearing, as per Washington State law, and therefore was not accepted as
evidence by the Board.
Therefore, the Board overrules the original assessed value of $39, 105 and sets the value of the land as
estimated by the Appellant at $24,420 for the subject parcel.
Page 2
Petition No. 94 . 2019 Parcel No. 41096-2140010
Dated this 1 lth day of April , 2019
L21
Deborah Reis, airperson' s - ignature 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) 5341400 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (2/16/12)