HomeMy WebLinkAbout08/07/2018 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 10, 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 :
Wllliam Pope, Jr .
c/ o Ashley Pope Clingan
1605 Cooper Point Rd NW
Olympia , WA 98502
Email : eashleypope@gmail . com
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : Map@co . mason . wa . us
2, �GlLe ( — '% �C.l�
Becky Ra ers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: William Pope, Jr.
Parcel Number(s) : 22032-50-00917
Assessment Year: 2017 Petition Number: 203 .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 $ 125 ,460 ® Land $ 629730
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 1259460 TOTAL $ 6210730
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, William Pope, Jr. was not represented at the hearing . Tom Gibbons , Assessor' s
Representative, was present.
The Appellant submitted three comparable sales listed by parcel number only. Two of the parcels were sold
in 2016 ; one parcel sold for $0 . 00 . The other sale was $425 ,000 for four parcels. Sale #3 took place in
2013 for $ 87,000 .
The Appellant ' s letter indicated that a pre-inspection of the subject property would be forthcoming. No
geotech report was submitted to the Board.
The Assessor indicated that the property did appear buildable ; however, a ravine severely limited
development. The Assessor currently assesses the property as recreational only.
The Board accepted the Assessor' s adjusted value for the subject property for $62,730, as per an unsigned
assessment roll correction.
Therefore, the Board supports the Assessor' s recommended adjusted value of $62,730 for the subject
property.
Page 2
Petition No . 203 . 2018 Parcel No . 22032- 50- 00917
Dated this 7th day of August , 2018
Deborah Reis, Cha Terson' s Si&at e Cler ' 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) 5344400 .
Distribution : • Assessor • Petitioner • BOE File
REV 64 0058 (2/16/12)
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 10, 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 .
Rodney & Constance Iverson
6818 83rd St E
Puyallup, WA 98371 - 6693
Email . iversorw@yahoo . com
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton , WA 98584
Email : Map@co . mason . wa . us
Becky Roggrs, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Rodney & Constance Iverson
Parcel Number(s) : 22005 -51 -00900
Assessment Year : 2017 Petition Number : 204 . 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 $ 111 ,950 ® Land $ 55 ,975
❑ Improvements $ 1 ,685 ❑ Improvements $ 19685
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 113 ,635 TOTAL $ 575660
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 Appellants were not present at the hearing. Tom Gibbons, Assessor' s Representative, was in
attendance at the hearing.
The Appellant ' s letter dated 9/6/2017 noted that the subject parcel is a half lot and therefore should be
assessed at half the value of the adjacent full lot as it has been assessed historically.
The Assessor inspected the site and determined that due to the limited width of the property, location of the
well, the septic tank and drain field, that a recreational factor should be applied to the value of the property.
Therefore, the Assessor recommended an adjusted value for land at $ 55 ,975 and improvements at $ 1 ,685
for a total of $ 57,660 .
The Board accepted the Assessor' s recommended adjusted value of $ 57 , 660 , as per the unsigned
assessment roll correction for the subject parcel.
Page 2
Petition No. 204 . 2018 Parcel No . 22005-5140900
Dated this 7th day of August , 2018
Deborah Reis, hairpers n's Sih6ature Clerk's Signat 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) 5341400.
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (2/16/12)
i
i
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on August 10, 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 ,
William Didis
16009 SE 175th PI
Renton , WA 98058
Email : bdidisl@comcast . net
Melody Peterson
Mason County Assessor
411 N . 51h Street
Shelton, WA 98584
Email : Map@co . mason . wa . us
L &5b
Becky Roge s, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: William Didis
Parcel Number(s) : 22221 -31 -00190
Assessment Year: 2017 Petition Number: 206 .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 $ 36A90 ® Land $ 28, 825
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 36A90 TOTAL $ 289825
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( 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 45842-301 ) .
The Appellant was not present. The Assessor was represented by Tom Gibbons at the hearing.
The Appellant submitted three comparable sales all dated in 2017, but past the January 1 , 2017 assessment
date.
The comparable sales were listed by parcel number only and ranged from $5 ,900 - $ 15 ,000. No other
information was provided by the petitioner.
The Assessor did a site inspection and determined that the limited view amenity that had been previously
attributed to the parcel was incorrect and should be assessed as no view.
The Assessor submitted five comparable sales with the original sale price range of $25 ,000 - $55 ,000 . The
revised assessed value of the subject property at $28 , 825 fell within this range .
The Assessor' s office recommended an adjusted value of $28 , 825 , as per the unsigned assessment roll
correction.
The Board accepted the recommended adjusted value of $28 ,825 for the subject parcel.
Page 2
Petition No. 206. 2018 Parcel No. 22221 -31 -00190
Dated this 7a' day of August , 2018
(2—C tie
Deborah Reis, C irperson's KignatWe 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) 5344400.
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (2/16/12)