HomeMy WebLinkAbout05/07/2019 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on May 10, 201 % 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 :
Walter Clayton
PO Box 710
Grapeview, WA 98546
Email : wgc98546@gmail . com
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: Walter Clayton
Parcel Number(s) : 12105 -50-00002
Assessment Year. 2018 Petition Number: 125 .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 $ 291015 ® Land $ 2%015
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 29 ,015 TOTAL $ 295015
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 45812-301 ) .
The Appellant, Walter Clayton was present at the hearing on May 7, 2019 . IdaMae Jensen was in
attendance representing the Assessor.
The Appellant provided evidence concerning two contiguous parcels located across the street from the
subject property. These parcels sold in 2017 for $65 ,000 for 4 . 3 acres . The Board did not consider this
property to be comparable due to the fact the subject parcel was not assessed as acreage.
The Appellant also submitted ten comparable parcels using only the assessed value, giving no evidence of
the actual sale prices.
The Appellant also testified that the subject property contained wetlands and was not buildable , but
provided no evidence to support this testimony.
The Board found no clear, cogent or convincing evidence to overrule the Assessors valuation of $29 , 015 .
Therefore the Board sustains the assessed value of the subject property at $29,015 .
Page 2
Petition No. 125.2019 Parcel No. 12105-50-00002
Dated this 7th day of May , 2019
i -�,�/,�. (��,G �'-cam•( 2�
Deborah Reis, Chairpe on ' s Afnature Clerk' s Signa " e
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)