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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)