HomeMy WebLinkAbout08/21/2018 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on September 7, 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 .
Mark & Linda Charpentier, et al
18160 Cottonwood Rd #521
Sunriver, OR 97707 -9317
Email : mcharp@me . com
Melody Peterson
Mason County Assessor
411 N . 5t" Street
Shelton , WA 98584
Email : Map@co . mason . wa . us
Becky Rog rs, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner: Mark & Linda Cha.ipentier, et al
Parcel Number(s) . 22020-23 -93001
Assessment Year: 2017 Petition Number : 214 . 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 $ 153 , 820 ® Land $ 1531820
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 1535820 TOTAL $ 153 ;820
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 was not in attendance. The Assessor was represented by IdaMae Jensen and Tom Gibbons .
The Appellant submitted four comparable sales to support his estimated value of this parcel. The four
comparables included two that were listings . The third comparable at Sea Spray Ln was determined to not
be an arms4ength agreement. The fourth comparable on Cape Horn Dr with three acres at $ 150,000 was an
arms4ength transaction and supports the subjects assessed value of $ 153 , 820 .
The Appellant questioned whether or not the property values had decreased as a result of the Hirst Decision,
The Assessor indicated that the study of bare land sales does not indicate the current assessed value of the
subject as excessive or the Hirst Decision negatively affected the sales within the subject neighborhood.
The Assessor provided six comparable sales ranging in dollar per acre at $37, 855 to $325 , 132. The subject
property at $ 54,740 per acre falls below the trend line and within this range .
Therefore, the Board sustains the assessed value of $ 153 , 820 for the subject property .
Page 2
Petition No. 214.2018 Parcel No. 22020-23 -93001
Dated this 21S` day of August 32018
f �
Deborah R is, Chairpersoars Si&gpft gnature
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 September 7, 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 .
Mark & Linda Charpentier, et al
18160 Cottonwood Rd #521
Sunriver, OR 97707 - 9317
Email : mcharp@me . com
Melody Peterson
Mason County Assessor
411 Na 5th Street
Shelton , WA 98584
Email : Map@co . mason . wa . us
Becky Rogers, Clerk
Mason County Board of Equalization
Order ® ff the Mason County
Board of Equalization
Property Owner: Mark & Linda Chaipentier, et al
Parcel Number(s) : 22020-23 -93002
Assessment Year: 2017 Petition Number : 215 . 2018
Having considered the evidence presented by the parties in this appeal, the Board hereby :
® sustains F1 overrules the determination of the assessor.
Assessor' s True and Fair Value BOE True and Fair Value Determination
® Land $ 1495310 ® Land $ 149 , 310
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 149,310 TOTAL $ 1499310
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 not in attendance . The Assessor was represented by IdaMae Jensen and Tom Gibbons.
The Appellant submitted four comparable sales to support his estimated value of this parcel . The four
comparables included two that were listings . The third comparable at Sea Spray Ln was determined to not
be an arms4ength agreement. The fourth comparable on Cape Horn Dr with three acres at $ 150,000 was an
arms4ength transaction and supports the subjects assessed value of $ 149,310 .
The Appellant questioned whether or not the property values had decreased as a result of the Hirst Decision.
The Assessor indicated that the study of bare land sales does not indicate the current assessed value of the
subject as excessive or the Hirst Decision negatively affected the sales within the subject neighborhood.
The Assessor provided six comparable sales ranging in dollar per acre at $37, 855 to $325 , 132 . The subject
property at $ 57,649 per acre falls below the trend line and within this range .
Therefore, the Board sustains the assessed value of $ 149,310 for the subject property.
Page 2
Petition No. 215.2018 Parcel No. 22020-23 -93002
Dated this 21 ' day of August , 2018
Deborah Rem Chairpe n's Signature CIR 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) 534- 1400.
Distribution: • Assessor • Petitioner • BOE File
REV 64 0058 (2n6/12)
CERTIFICATE OF MAILING
I , Becky Rogers, certify that on September 7, 2018, 1 personally emailed and/ or forwarded,
United States mail , a true and correct copy of the attached Order of the Mason County Board
of Equalization to the following .
Mark & Linda Charpentier, et al
18160 Cottonwood Rd #521
Sunriver, OR 97707 - 9317
Email : mcharp@me . com
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: Mark & Linda Charpentier, et al
Parcel Number(s) : 22020-23 -93003
Assessment Year: 2017 Petition Number : 216 . 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 $ 1431435 ® Land $ 1431435
❑ Improvements $ ❑ Improvements $
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 1435435 TOTAL $ 1435435
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 not in attendance. The Assessor was represented by IdaMae Jensen and Tom Gibbons .
The Appellant submitted four comparable sales to support his estimated value of this parcel. The four
comparables included two that were listings . The third comparable at Sea Spray Ln was determined to not
be an arms4ength agreement. The fourth comparable on Cape Horn Dr with three acres at $ 150,000 was an
arms4ength transaction and supports the subjects assessed value of $ 143 ,435 .
The Appellant questioned whether or not the property values had decreased as a result of the Hirst Decision.
The Assessor indicated that the study of bare land sales does not indicate the current assessed value of the
subject as excessive or the Hirst Decision negatively affected the sales within the subject neighborhood.
The Assessor provided six comparable sales ranging in dollar per acre at $37, 855 to $ 325 , 132 . The subject
property at $ 61 , 825 per acre falls below the trend line and within this range.
Therefore, the Board sustains the assessed value of $ 143 ,435 for the subject property.
Page 2
Petition No. 216.2018 Parcel No. 22020-23-93003
Dated this 21 st day of August 52018
Deborah Reis, I hairperson's gnature 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 • Petitioner • BOE File
REV 64 0058 (2/16/12)