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HomeMy WebLinkAbout05/14/2015 Order of the Mason County Board of Equalization Property Owner: Ben Eaton, Life Estate Parcel Number(s): 12108-41-90062 Assessment Year: 2014 Petition Number- 270.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby- E sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 71,500 ❑ Land $ 71,500 ❑ improvements $ ❑ improvements $ ❑ Minerals $ ❑ Minerals D Personal Property $ ❑ Personal Property 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 [RCW84A0.030(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 84.40.03 0) and the Washington Administrative Code (WAC 45 8-12-3 0 1). The Appellants were represented by Juanita D. Cochran(Eaton) &Ben Eaton. The Assessor was represented by Phil Franklin. The Appellant appealed the valuation set by the Assessor in the amount of$71,500. The Appellant estimate of value for the property at$3 5,5 6 1. There were no improvements on the subject parcel. The Appellants' data and their concerns, as presented to the Board, did not provide clear, cogent and convincing evidence that the Assessor's appraisal was in error. The Board did question the Assessor and was convinced the Assessor's original valuation was correct. The Board sustains the assessed value of the subject parcel at $71,500. Page 2 Petition No.270.2015 Parcel No. 12108-41-90062 Dated this 14th day of May 92015 evin Fxphkeberger,PhD,Vice-Chaff rs 's 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 98504-091.5, 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Juanita Cochran Parcel Number(s): 12108-41-90111 Assessment Year: 2014 Petition Number: 271.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby- M sustains F1 overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ❑ Land $ 206,800 F] Land $ 206,800 Improvements $ 64,725 ❑ Improvements $ 64,725 F1 Minerals $ ❑ Minerals $ [:] Personal Property $ ❑ Personal Property $ 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 458-12-301). The Appellants were represented by Juanita D. Cochran (Eaton) & Ben Eaton. The Assessor was represented by Phil Franklin. The Appellants appealed the assessed value of land at $206,800 and improvements $64,725 for a total of $271,525. The Appellants estimated the value for the property at $64,125 and improvements at$61,225 for a total of$125,350. The Appellants' data and their concerns, as presented to the Board, did not provide clear, cogent and convincing evidence that the Assessor's appraisal was in error. The Board did question the Assessor and was convinced the Assessor's original valuation was correct. The Board sustains the assessed value of the subject parcel at$206,800 for the land and $64,725 for the improvements for a total of$271,525. Page 2 Petition No.271.2015 Parcel No. 12108-41-90111 Dated this 14th day of May , 2015 Ke n Frank erger,PhD, ice-C r n Clerk's Signture LJ 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equali7ation Property Owner: Juanita Cochran Parcel Number(s): 12108-41-90114 Assessment Year: 2014 Petition Number: 273.2015 Having considered the evidence presented by the parties in this appeal,the Board hereby- R sustains M overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination E] Land $ 103,950 R Land $ 55,000 R Improvements $ F] improvements $ R Minerals $ El Minerals $ 0 Personal Property $ F] Personal Property $ This decision is based ono 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(l)]. 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 458-12-301). The Appellants were represented by Juanita D. Cochran (Eaton) & Ben Eaton. The Assessor was represented by Phil Franklin. The Appellant is appealing the original assessment of$103,950. There was no supporting data supplied by the Appellant that would support a reduction in the original assessment of the subject parcel. However, after further review,the Assessor altered the original assessment of the subject property to $55,000. The Appellant agreed with this value. The Board after reviewing all data set the value of the subject parcel at$55,000. Page 2 Petition No.273.2015 Parcel No. 12108-41-90114 Dated this 14th day of May , 2015 vin Fr ,eberger,PhD,Vice-Chairpers Clerk's Signahire 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)534-1400. Distribution: • Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) Order of the Mason County Board of Equalization Property Owner: Juanita Cochran Parcel Number(s): 12108-44-00130 Assessment Year: 2014 Petition Number- 274.2015 Having considered the evidence presented by the parties in this appeal, the Board hereby: M sustains F-I overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination R Land $ 71,500 R Land $ 71,500 F1 improvements $ El Improvements $ F] Minerals $ El Minerals $ E] Personal Property $ ❑ Personal Property $ 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 458-12-301). The Appellants were represented by Juanita D. Cochran (Eaton) & Ben Eaton. The Assessor was represented by Phil Franklin. The Appellant appealed the valuation set by the Assessor in the amount of$71,500. The Appellant estimate of value for the property at$35,561. There were no improvements on the subject parcel. The Appellants' data and their concerns, as presented to the Board, did not provide clear, cogent and convincing evidence that the Assessor's appraisal was in error. The Board did question the Assessor and was convinced the Assessor's original valuation was correct. The Board sustains the assessed value of the subject parcel at $71,500. Page 2 Petition No.274.2015 Parcel No.12108-44-00130 Dated this 14th day of May , 2015 K 'n Franke rger,PhD,Vice-Chairpers ignature Clerk's Signatur 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 640058 (2/16/12)