HomeMy WebLinkAbout08/14/2018 CERTIFICATE OF MAILING
I, Becky Rogers, certify that on August 24, 2018, I 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 followings
Louis Cofoni
PO Box 517
Shelton, WA 98584
Email : n/a
Melody Peterson
Mason County Assessor
411 N . St" Street
Shelton, WA 98584
Email : Map@Co . mason .wa . u .s
Brittany King, erk
Mason County oard of Aualization
Order of the Mason County
Board of Equalization
Property Owner: Louis Cofoni
Parcel Number(s) : 22133 -76-90024
Assessment Year: 2017 Petition Number: 133 .2018
Having considered the evidence presented by the parties in this appeal, the Board hereby:
❑ sustains ® overrules the determination of the assessor.
Assessor's Ti-ne and Fair Value BOE True and Fair Value Determination
® Land $ 32,460 ® Land $ 295214
® Improvements $ 1545965 ® Improvements $ 154,965
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 187,425 TOTAL $ 1845179
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 Appellant was present at the hearing. The Assessor was represented by Tom Gibbons and IdaMae
Jensen at the hearing.
The Appellant presented documentation concerning the "junkyard" which he testified was in close
proximity to his property. He requested a reduction in value due to this detrimental effect on the market
value within the neighborhood. He submitted pictures to support his assertion.
The Assessor presented four comparable sales with adjusted values ranging from $ 189,214 to $215 ,395 .
The Assessor also indicated that an ongoing adjustment of 10% had already been applied to the
improvement value of the subject property.
The Board determined that the same 10% reduction should be applied to the land value, as well, due to the
detrimental effect of the junkyard .
The Board overrules the land value of $32,460 setting the land value at $29,214 and supports the
improvement value of $ 154 , 965 . Therefore, the Board sets the total assessed value at $ 184 , 179 for the
subject parcel .
Page 2
Petition No. 133.2018 Parcel No. 22133-76-90024
Dated this 14th day of August , 2018
Deborah Rei , Chairperson' ignatare Clerk's SigrVlture
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 8� ILING
F, Bec ity Rogers, certify that on August 24, 2018, l personally emailed and/or forosairded, bv
United States mail, a U aye amd correct copy of the attached Order of the Mason County Board
of Equalization to the foilovAl big
Gordon & Mary Bennett Martinen
P® Box 2329
Shelton, WA 98584
Email : gmartinen@rnsnocorrm
Melody Peterson
Fuson County Assessor
411 No 5t' Street
Shelton, WA 98584
Email : Ma ,p@co . masonma . us
Brittany Ki Jerk
Mason County oard of Equalization
Order of the Mason County
Board of Equalization
Property Owner : Gordon Martinen & Mary Bennett
Parcel Number(s) : 31901 -34-70942
Assessment Year: 2017 Petition Number: 102.2018
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 $ 88 ,020 ® Land $ 371173
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 88 ,020 TOTAL $ 375173
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
[RCW84. 40 . 030 ( 1 )] .
The Board' s goal is to acquire sufficient, accurate evidence to support a determination of hue 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, Gordon Martin & Mary Bennett, were not present. The Assessor was represented by
IdaMae Jensen.
The Appellant submitted information requesting an adjustment to the commercial oyster lands and tidelands
for the subject property.
The Assessor presented an unsigned assessment roll correction in the amount of $37, 173 , which included a
2% economic adjustment for tax year 2018 and $3 ,210 for the oyster lands and $ 33 ,234 for the tidelands .
The Assessor testified that the Appellant/taxpayer was in agreement with this adjusted value .
Therefore, the Board supports the adjusted value of $ 37, 173 for the subject property.
Page 2
Petition No. 102.2018 Parcel No. 31901-34-70942
Dated this 14th day of August , 2018
Deborah Reis, Chairperson' Signatu e Clerk's Signatdre
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)