HomeMy WebLinkAbout07/15/2015 Order of the Mason County
Board of Equalization
Property Owner: Lundbom, Thomas -&-, Carol
Parcel Nuniber(s): 32104-52-00144
Assessment Year: 2014 Petition Number: 421.2015
Having considered the evidence presented by the parties in this appeal,the Board hereby:
F] sustains 10 overrules the determination of the assessor.
Assessor's True and Fair Value BOE True and Fair Value Determination
F-I Land $ 50,000 F] Land $ 30,000
FlImprovements $ 215,995 n linprovements $ 215,995
F1 Minerals $ F] Minerals $
Fj Personal Property $ F-I Personal Property $
TOTAL $ 265,995 TOTAL $ 245,995
This decision is based on otix 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 Adinh-iistrative Code (WAC 458-12-301).
The Appellant was represented by Carol&Thomas Lundbom. The Assessor was represented by Oliver
Querin.
The Appellant presented evidence of a comparable lot sale, somewhat larger than the subject parcel,that
sold in February 2014 for$32,500. This was considered an arms-length sale by the board and reasonable
evidence as to the land value. The Appellant provided an additional lot sale which sold for$27,500 in
October 2012 and was assessed at$67,480.
The Assessor presented an analysis which supported evidence of the improvement value of$215,995.
The Board gave more consideration to the Appellant's comparable sales noted above and set the land value
at$30,000 and sustained the Assessor's value of$215,995 for the improvements for a total of$245,995 f6y
the subject parcel.
Page 2
Petition No. 421.2015 Pared 1r,Trf.32104-52-00144
Dated fhis 15th day of July 2015
RA M' ibbin,Chairperson's Signature Clerk's Signddre
NOTICE
This order can be appealed to the State Board of Ta-.,,Appeals by filing a notice of appeal with.them
at PO Box 40915, 01yrnpia, WA 98504-0915,within thirty days of the date of mailing of this order.
The Notice of Appeal fornn is available from either your county assessor or the State Board.
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Distribution. Assessor ®Petitioner a BOE File
REV 64 0058 (2/16/12)