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Home My WebLink About07/19/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on July 27, 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 : Ben I Eaton Life Estate c/o Diane Eaton 451 E Stretch Island Rd S Grapeview, WA 98546 Email : n/a 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: Ben I Eaton Life Estate Parcel Number(s) : 1210841 -90062 Assessment Year : 2017 Petition Number : 23 .2018 Having considered the evidence presented by the parties in this appeal, the Board hereby : M sustains ❑ overrules the determination of the assessor. Assessor' s True and Fair Value BOE True and Fair Value Determination ® Land $ 63 , 905 ® Land $ 635905 ❑ Improvements $ ❑ Improvements, $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 635905 TOTAL $ 635905 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 Board met on 5/22/2018 with the following in attendance : Ben I Eaton and Juanita (Diane) Eaton, Appellants, also Gene Paul Cochran and IdaMae Jensen, Assessor ' s Representative. Board took a brief break at 10 : 13 am and was back in session at 10 :23 am. The Board continued the hearing to 7/ 19/2018 to allow the Appellants additional time to review the Assessor' s response. The Board continued the hearing from 5/22/18 and met on 7/19/2018 . Ben I Eaton and Juanita (Diane) Eaton, Appellants, were present. IdaMae Jensen and Tom Gibbons, Assessor' s Representative, were also present. The Appellant provided one comparable sale, basing their assessment of value off the assessed value of an unbuildable dedicated wildlife sanctuary. The Appellant also provided information from their own research on the 8 comparable sales provided by the Assessor. There were 3 responses from the 8 researched comparables . Two of the three responses indicated they were aware of the Hirst Decision and it had no impact on their decision to purchase their property. The third responder had no knowledge of the Hirst Decision. The Assessor provided an additional 5 comparable land sales ranging in sales price from $ 50 , 000 to $ 80, 000 . The subject property fell within this range. Page 2 Petition No. 23 . 2018 Parcel No. 121084M0062 The Assessor also provided an analysis indicating that the Hirst Decision had no adverse impact on vacant land sales similar to that of the subject. Therefore, the Board sustains the current assessed value at $ 63 , 905 . Dated this 19th day of July , 2018 �7 Deborah Rein, Chairpersorrs Signature s Signature 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 27, 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 : Juanita D Cochran c/o Diane Eaton 451 E Stretch Island Rd S Grapeview, WA 98546 Email : n/a Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky Rogei Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner : Juanita D Cochran Parcel Number(s) : 1210844-00130 Assessment Year : 2017 Petition Number: 25 .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 $ 645410 ® Land $ 64 , 410 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 64,410 TOTAL $ 645410 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 a [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 Board met on 5/22/2018 with the following in attendance : Ben I Eaton and Juanita (Diane) Eaton, Appellants, also Gene Paul Cochran and IdaMae Jensen, Assessor ' s Representative . The Board continued the hearing from 5/22/ 18 and met on 7/ 19/2018 . Ben I Eaton and Juanita (Diane) Eaton, Appellants, were present. IdaMae Jensen and Tom Gibbons, Assessor' s Representative, were also present. The Appellant provided one comparable sale, basing their assessment of value off the assessed value of an unbuildable dedicated wildlife sanctuary. The Appellant also provided information from their own research on the 8 comparable sales provided by the Assessor. There were 3 responses from the 8 researched comparables . Two of the three responses indicated they were aware of the Hirst Decision and it had no impact on their decision to purchase their property. The third responder had no knowledge of the Hirst Decision, The Assessor provided an additional 5 comparable land sales ranging in sales price from $ 50 , 000 to $ 801000 . The subject property fell within this range. Page 2 Petition No. 25.2018 Parcel No. 1210844-00130 The Assessor also provided an analysis indicating that the Hirst Decision had no adverse impact on vacant land sales similar to that of the subject. Therefore, the Board sustains the current assessed value at $ 64,410 . Dated this 19th day of July , 2018 Deborah Reis, Chairperson's Signatd7re C 1gnature 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) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 27, 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 . Juanita D Cochran c/o Diane Eaton 451 E Stretch Island Rd S Grapeview, WA 98546 Email : n/a 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 4 Order of the Mason County Board of Equalization Property Owner : Juanita D Cochran Parcel Number(s) : 1210841 -90114 Assessment Year : 2017 Petition Number : 24.2018 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains El overrules the determination of the assessor. Assessor ' s True and Fair Value BOE True and Fair Value Determination ® Land $ 685015 ® Land $ 689015 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ %015 TOTAL $ 68 , 015 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 45842-301 ) . The Board met on 5/22/2018 with the following in attendance : Ben I Eaton and Juanita (Diane) Eaton, Appellants, also Gene Paul Cochran and IdaMae Jensen, Assessor ' s Representative. The Board continued the hearing from 5/22/18 and met on 7/ 19/2018 . Ben I Eaton and Juanita (Diane) Eaton, Appellants, were present. IdaMae Jensen and Tom Gibbons, Assessor' s Representative, were also present. The Appellant provided one comparable sale, basing their assessment of value off the assessed value of an unbuildable dedicated wildlife sanctuary. The Appellant also provided information from their own research on the 8 comparable sales provided by the Assessor. There were 3 responses from the 8 researched comparables . Two of the three responses indicated they were aware of the Hirst Decision and it had no impact on their decision to purchase their property. The third responder had no knowledge of the Hirst Decision. The Assessor provided an additional 5 comparable land sales ranging in sales price from $ 49 . 900 to $ 103 . 750 . The subject property fell within this range. Page 2 Petition No. 24.2018 Parcel No. 12108AM0114 The Assessor also provided an analysis indicating that the Hirst Decision had no adverse impact on vacant land sales similar to that of the subject. Therefore, the Board sustains the current assessed value at $ 68, 015 , Dated this 19th day of July , 2018 / r Deborah Reis, Chairperson' g Sigrialffire 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 a Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 27, 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 : Ben & Juanita Eaton c/o Diane Eaton 451 E Stretch Island Rd S Grapeview, WA 98546 Email : n/a 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 : Ben & Juanita Eaton Parcel Number(s) . 22116-77-90132 Assessment Year: 2017 Petition Number : 27 . 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 $ 30 , 645 ® Land $ 30M5 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 303645 TOTAL $ 30,645 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 Board met on 5/22/2018 with the following in attendance : Ben I Eaton and Juanita (Diane) Eaton, Appellants, also Gene Paul Cochran and IdaMae Jensen, Assessor ' s Representative. The Board continued the hearing from 5/22/ 18 and met on 7/ 19/2018 . Ben I Eaton and Juanita (Diane) Eaton, Appellants, were present. IdaMae Jensen and Tom Gibbons, Assessor' s Representative, were also present. The Appellant provided one comparable sale, basing their assessment of value off the assessed value of an unbuildable dedicated wildlife sanctuary. The Appellant also provided information from their own research on the 8 comparable sales provided by the Assessor. There were 3 responses from the 8 researched comparables . Two of the three responses indicated they were aware of the Hirst Decision and it had no impact on their decision to purchase their property. The third responder had no knowledge of the Hirst Decision. The Assessor provided an additional 10 comparable land sales ranging in sales price from $ 3MOO to $78, 000 . The subject property fell below this range . Page 2 Petition No. 27.2018 Parcel No. 22116M.90132 The Assessor also provided an analysis indicating that the Hirst Decision had no adverse impact on vacant land sales similar to that of the subject. Therefore, the Board sustains the current assessed value at $ 30 , 645 . Dated this 191 ' day of July , 2018 Deborah Reis, Cha' rson 's Signature Cl k ' s ature 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) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 27, 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 . Juanita D Eaton c/o Diane Eaton 451 E Stretch Island Rd S Grapeview, WA 98546 Email : n/a 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 : Juanita D Eaton Parcel Number(s) : 2211 &77-90131 Assessment Year : 2017 Petition Number : 26 .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 N Land $ 33 ,760 ® Land $ 33 , 760 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 33 ,760 TOTAL $ 339760 This decision is based on our fording 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 [R.CW84 .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 Board met on 5/22/2018 with the following in attendance : Ben I Eaton and Juanita (Diane) Eaton, Appellants, also Gene Paul Cochran and IdaMae Jensen, Assessor ' s Representative. i The Board continued the hearing from 5/22/18 and met on 7/ 19/2018 . Ben I Eaton and Juanita (Diane) Eaton, Appellants, were present. IdaMae Jensen and Tom Gibbons, Assessor ' s Representative, were also present. The Appellant provided one comparable sale, basing their assessment of value off the assessed value of an unbuildable dedicated wildlife sanctuary. The Appellant also provided information from their own research on the 8 comparable sales provided by the Assessor. There were 3 responses from the 8 researched comparables . Two of the three responses indicated they were aware of the Hirst Decision and it had no impact on their decision to purchase their property. The third responder had no knowledge of the Hirst Decision. The Assessor provided an additional 10 comparable land sales ranging in sales price from $ 35 , 000 to $ 78 , 000 . The subject property fell below this range . Page 2 Petition No. 26. 2018 Parcel No. 22116-77-90131 The Assessor also provided an analysis indicating that the Hirst Decision had no adverse impact on vacant land sales similar to that of the subject. Therefore, the Board sustains the current assessed value at $ 33 , 760 . Dated this 19th day of July , 2018 r Deborah Reis, Ch drperson' T8ig-nalge C1etk ture 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 (TTI) users, please call (360) 705-6718 . For tax assistance, call (360) 5344400 . Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)