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)