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HomeMy WebLinkAbout06/21/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 6, 2018, 1 personally emailed and / 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 . Martin Jensen 621 E Hiawatha Blvd Shelton , WA 98584 Melody Peterson Mason County Assessor 411 N . 5th Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Martin Jensen Parcel Number(s) : 22021 -50-90292 Assessment Year: 2017 Petition Number: 136 .2018 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 $ 168 , 275 ® Land $ 1685275 ® Improvements $ 8 , 500 ® Improvements $ 81500 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1761775 TOTAL $ 1765775 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 Appellant was represented by Martin Jensen, Jeanne Jensen and Kristy Buck (realtor) . The Assessor was represented by IdaMae Jensen and Tom Gibbons . The Appellants submitted four comparable sales. All comparable sales occurred later then the assessment date of January 1 , 2017 . The board determined that these comparables did not provide clear, cogent and convincing evidence to overrule the Assessor' s valuation. Further the Assessor provided six comparable sales . All comparable sales dates fell between 2014 and 2016 . All comparables were time adjusted and showed a range of $37, 855 an acre to $325 , 132 per acre . The subject property was assessed at $ 155 , 810 an acre, which fell on the trend line . Therefore, the board sustains the assessed valuation of $ 176 , 775 . Page 2 Petition No. 136.2018 Parcel No. 22021 -50-90292 Dated this -21 A day of June 2018 ti Deborah Reis, Chairperson's Signature VtMW ignature 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) CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 6, 2018, 1 personally emailed and/ 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 . Martin Jensen 621 E Hiawatha Blvd Shelton, WA 98584 Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Martin Jensen Parcel Number(s) : 22021 -50-90291 Assessment Year. 2017 Petition Number: 135 .2018 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 $ 1 %275 ® Land $ 16U75 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 168 ,275 TOTAL $ 1685275 This decision is based on our fmding 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 ) . The Appellant was represented by Martin Jensen, Jeanne Jensen and Kristy Buck (realtor) . The Assessor was represented by IdaMae Jensen and Tom Gibbons . The Appellants submitted four comparable sales . All comparable sales occurred later then the assessment date of January 1 , 2017 . The board determined that these comparables did not provide clear, cogent and convincing evidence to overrule the Assessor' s valuation. Further the Assessor provided six comparable sales . All comparable sales dates fell between 2014 and 2016 . All comparables were time adjusted and showed a range of $ 37, 855 an acre to $325 , 132 per acre . The subject property was assessed at $ 155 , 810 an acre, which fell on the trend line . Therefore, the board sustains the assessed valuation of $ 168 ,275 . Page 2 Petition No. 135.2018 Parcel No. 22021 -5MO291 Dated this 2� lst day of June , 2018 Deborah Reis, C airperson's . ' gnature CrodkLs.Stoature 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 (2/16n2)