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Home My WebLink About05/03/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 6, 2016, 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: Krueger Property Investments, LLC c/o Jack Johnson 30 NE Romance Hill Road, Ste 101 Belfair, WA 98528 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: Krueger Property Investments, LLC Parcel Number(s): 12332-50-90222 Assessment Year: 2015 Petition Number: 282.2016 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 $ 111,500 ® Land $ 77,276 ❑ Improvements $ ❑ Improvements $ ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 111,500 TOTAL $ 77,276 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 a preponderance of the 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). Jack Johnson was in attendance at the hearing representing the Appellant, Kruger Property hnvestments, LLC. Oliver Querin was in attendance at the hearing representing the Assessor. The Board reviewed in detail the information submitted by the Appellant and considered the Appellant's opinion as to the usable area of the subject property. This opinion could not be substantiated with documentation. The Board reviewed Exhibit 1 submitted by the Assessor which provided eight comparable sales. The Board excluded comparable sales 7& 8 as they were current listings and not sales. The six comparable sales analyzed by the Board indicated an average per square foot price of$5.35. Based upon the square footage of the property this $5.35 equaled$103,278. From this number the Board subtracted the $26,000 "cost to cure" as recommended by the Assessor and arrived at a net amount of $77,276. Page 2 Petition No.282.2046 Parcel No. 12332-50-90222 Dated this } day of /�z 2016 R.A.M ibbin,Chairperson's Signature Clerk's Signathre 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 6, 2016, 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: Krueger Property Investments, LLC c/o Jack Johnson 30 NE Romance Hill Road, Ste 101 Belfair, WA 98528 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: Krueger Property Investments, LLC Parcel Number(s): 12332-50-90223 Assessment Year: 2015 Petition Number: 283.2016 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 $ 137,500 ® Land $ 77,276 ® Improvements $ 9,485 ® Improvements $ 0 ❑Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 146,985 TOTAL $ 77,276 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 a preponderance of the 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 Jack Johnson at the hearing. The Assessor was represented by Oliver Querin at the hearing. The Board reviewed in detail the information submitted by the Appellant and considered the Appellant's opinion as to the usable area of the subject property. This opinion could not be substantiated with documentation. The Board reviewed Exhibit 1 submitted by the Assessor which provided eight comparable sales. The Board excluded comparable sales 7& 8 as they were current listings and not sales. The six comparable sales analyzed by the Board indicated an average per square foot price of$5.35. Based upon the square footage of the property this $5.35 equaled$103,278. From this number the Board subtracted the $26,000 "cost to cure" as recommended by the Assessor and arrived at a net amount of $77,276. Page 2 Petition No.283.2016 Parcel No. 12332-50-90223 Dated this rG day of � ,2016 R.A. cKibbin,Chairperson's Signature Clerk's Sign" re 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 6, 2016, 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: Krueger Property Investments, LLC c/o Jack Johnson 30 NE Romance Hill Road, Ste 101 Belfair, WA 98528 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: Krueger Property Investments,LLC Parcel Number(s): 12332-50-90224 Assessment Year: 2015 Petition Number: 284.2016 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 $ 103,125 ® Land $ 77,276 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 103,125 TOTAL $ 77,276 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 a preponderance of the 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). Jack Johnson represented the Appellant at the hearing. Oliver Querin was in attendance at the hearing representing the Assessor. The Board reviewed in detail the information submitted by the Appellant and considered the Appellant's opinion as to the usable area of the subject property. This opinion could not be substantiated with documentation. The Board reviewed Exhibit 1 submitted by the Assessor which provided eight comparable sales. The Board excluded comparable sales 7 & 8 as they were current listings and not sales. The six comparable sales analyzed by the Board indicated an average per square foot price of$5.35. Based upon the square footage of the property this $5.35 equaled$103,278. From this number the Board subtracted the$26,000 "cost to cure"as recommended by the Assessor and arrived at a net amount of $77,276. Page 2 Petition No.284.2016 Parcel No. 12332-50-90224 Dated this day of ,2016 R.A.ribbin,Chairperson's Signature Clerk's Sign re 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on May 6, 2016, 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: North Ridge Properties, LLC c/o Jack Johnson PO Box 1119 Belfair, WA 98528 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: North Ridge Properties, LLC Parcel Number(s): 12328-23-90022 Assessment Year: 2015 Petition Number: 286.2016 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 $ 420,300 ® Land $ 168,205 ® Improvements $ 335,945 ® Improvements $ 412,920 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 756,245 TOTAL $ 581,125 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 a preponderance of the evidence that the value is erroneous [RCW84.40.030(l)]. 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). Jack Johnson was in attendance representing the property owner,North Ridge Properties, LLC. The Assessor was represented by Oliver Querin at the hearing. The Board reviewed the facts submitted by the Appellant,including the objection of using the Assessor's comparable sale 7 & 8 so far as they were not representative for the use of a restaurant business. The Board reviewed the eight comparable sales submitted by the Assessor. Comparable sale 7 & 8 were not truly comparable sales, in the Board's opinion, as to square footage in land value noting that the average of these two comparable sales was approximately $32.00 per square foot as compared to the average of the other six comparable sales of$5.87 per square foot. The Board determined that the fair market value of the subject parcel was $5.87 per square foot or $168,205. The value of the improvements was agreed upon by the Appellant and Assessor at$412,920 for a total assessed value of$581,125 for the subject parcel. Page 2 Petition No.286.2016 Parcel No. 12328-23-90022 rd Dated this `2 day of 92016 R.A.NI yRibbin,Chairperson's Signature Clerk's Si afore 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 (2/16/12)