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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)