HomeMy WebLinkAbout04/18/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on April 19, 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 :
Max and Laureen Forbis
202 W Shelton Valley 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
Order of the Mason County
Board of Equalization
Property Owner: Max and Laureen Forbis
Parcel Number(s) : 42024-75 -00020
Assessment Year. 2018 Petition Number: 112 .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 $ 31 , 200 ® Land $ 429300
® Improvements $ 1751750 ® Improvements $ 1995295
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 241 ,595 TOTAL $ 2419595
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 45842-301 ).
Max Forbis, Appellant, was present at the hearing on April 18 , 2019 . IdaMae Jensen, Assessor' s
Representative and Patti McLean, Assessor, were also in attendance .
The Appellant testified that only one of five acres of the subject property was useable. The Appellant also
testified he was unable to profit from the trees on the property due to state regulations . In response, the
Assessor noted that said timber cannot be valued as part of the assessment.
The Appellant also testified the improvements consisted of his "spec" home and garage . He testified that he
believed that "custom built" construction had more value than "spec" construction.
Although the Assessor' s response was not received within 21 days prior to the hearing, the Appellant
agreed to have the hearing held as scheduled. The Assessor then testified orally that all the documented
comparable sales were also "spec" homes and located with a 4 . 8 mile radius of the subject property. The
adjusted value of these four comparable sales ranged from $242,343 to $309,476 .
The value of the subject property at $241 , 595 fell below this range. The Assessor further testified that there
was an annual economic adjustment within this neighborhood and said adjustments had been applied to the
improvements on the subject property. The land value remained the same for the 2017 assessment year.
Page 2
Petition No . 112.2019 Parcel No. 4202445-00020
The Board found no clear, cogent and convincing evidence that the Assessor' s valuation was in error.
Therefore the Board sustains the value of the property at $42, 300 for the land and $ 199 ,295 for the
improvements for a total of $241 ,595 .
Dated this 18 h day of April 92019
c
Deborah Reis, Chairp6b n ' s Signahire Clerk's Sign urn
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 (2n6n2)