HomeMy WebLinkAbout08/15/2017 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:
David & Sandra Wakeley
341 E Sterling Drive
Allyn, WA 98524
Email: zlwakeley@outlook.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: David& Sandra Wakeley
Parcel Number(s): 12218-50-00049
Assessment Year: 2016 Petition Number: 203.2017
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 $ 37,185 ® Land $ 37,185
® Improvements $ 420,820 ® Improvements $ 370,815
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑Personal Property $
TOTAL $ 457,805 TOTAL $ 408,000
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(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 458-12-301).
The Appellant, David Wakeley,was present at the hearing. The Assessor was represented by IdaMae
Ryen.
The Assessor presented six comparable sales,three of which the Appellant's fee appraiser had used in
valuating the subject home for the fee appraisal when the property was purchased.
The Appellant indicated he paid $408,000 for this property in September 2016. He indicated it was an
arm's length agreement. The Board considered that the property had been vacant for two years and had also
been on the market for six months prior to the sale. The sale occurred in September 2016. As per RCW
84.40.030,the Board adjusted the market value back to January 1st 2016.
The Appellant agreed with the land value of$37,185. The Board overruled the assessed value for the
improvements and set the value at$370,815 for a total value of$408,000.
Page 2
Petition No.203.2017 Parcel No. 12218-50-00049
Dated this 15th day of August , 2017
Deborah Reis,Chairper on's ature Clerk's Sign ture
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)