HomeMy WebLinkAbout03/17/2016 CE `vT � FVC A TE OF �VqA L VA
I , Becky Rogers, certify that on March 18, 2016, 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 :
David & Carol Swier
1860 E Mason Lake Dr S
Grapeview, WA 98546
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : Map@co . mason . wa . us
Becky R gers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Swier Trust
Parcel Number(s) : 22107-50-00001
Assessment Year. 2015 Petition Number: 82 .2016
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 $ 271 ,350 ® Land $ 271 ,350
® Improvements $ 2509110 ® Improvements $ 2509110
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 5211,460 TOTAL $ 521 ,460
This decision is based on our fording 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 45812-301 ) .
The Appellant, Swier Trust (David Swier) , was not in attendance at the hearing. The Assessor was
represented by Andrea Jackson.
The Appellant, in his appeal, presented an argument for the price per waterfront foot, indicating he owned
90 front feet. He argued that the dollar per front foot is assessed disproportionately. Mr. Swier also
presented a list of comparable parcels in the Mason Lake area noting their parcel number, front footage, and
2016 land assessment for each.
The Assessor pointed out the law of diminishing marginal utility (price per front foot diminishes as front
feet increases) .
Therefore, accepting the Assessor' s information, the Board found that there was no clear, cogent, or
convincing evidence to overrule the total assessed value of $ 521 ,460 . The Board sustains the land value of
$271 ,350 and the improvement value of $250, 110 .
Page 2
Petition No. 82.2016 Parcel No. 22107-50-00001
Dated this , 'l day of f I/1 (1 L 2016
4en:F2raVn eberger, PhD; Vice-C ir erson ' s Signature Clerks Signature
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)