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HomeMy WebLinkAbout08/10/2017 CERTIFICATE OF MAILING I, Becky Rogers, certify that on August 25, 2017, 1 personally emailed 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: F. Bennett Jones 122 N 78th St Seattle, WA 98103-4608 Email: landnorthwest@comcast.net 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: F. Bennett Jones Parcel Number(s): 12105-52-00247 Assessment Year: 2016 Petition Number: 118.2017 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 $ 35,745 Land $ 35,745 ® Improvements $ 38,040 ® Improvements $ 38,040 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 73,785 TOTAL $ 73,785 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 458-12-301). The Appellant, F. Bennett Jones, was in attendance at the hearing. The Assessor was represented by IdaMae Ryen. The Petitioner agreed with the land value set by the Assessor at $35,745. The Petitioner also provided a list of needed improvements on the cabin on the property, most of which appeared to be maintenance issues. The Assessor indicated the property improvements included: septic$8,500;water$2,500; garage $10,800 and the home valued at$16,240 for a total of$38,040. The Assessor presented four comparable sales with indicated values ranging from$210,540 to $83,720. The subject property's value fell below all the comparable sales. The Board determined the Appellant did not provide clear, cogent or convincing evidence to overrule the Assessor's value. The Board therefore sustains the value of$73,785. Page 2 Petition No. 118.2017 Parcel No. 12105-52-00247 Dated this 1 Oth day of August , 2017 t Deborah Reis,Chai erson's Sign re _ Clerk's Signa, re 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)