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)