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Home My WebLink About09/04/2018 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 : Stephen & Barbara Levette PO Box 427 Union , WA 98592 Email : levette@hctc . com I Melody Peterson Mason County Assessor 411 N . 5t" 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 : Stephen & Barbara Levette Parcel Number(s) : 32232-54- 00009 Assessment Year : 2017 Petition Number : 231 . 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 $ 16705 ® Land $ 1673685 ® Improvements $ 140 , 835 ® Improvements $ 140 , 135 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 3085520 TOTAL $ 307 , 820 This decision is based on our fmding 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, Stephen & Barbara Levette, was represented by Barbara Levette , The Assessor was represented by IdaMae Jensen. The Assessor provided four comparable sales , which as adjusted had a range of $ 382 , 470 to $ 373 . 303 . The Appellant expressed concerns with various aspects of the comparable sales adjustments, most notably comparable sale #2 . The Appellant pointed out that the assessed porch of 148 square feet no longer exists . The Assessor then suggested a reduction in the improvement value by $ 700 to reflect this fact. The Appellant provided some photographs of other properties, which the Board did not consider as clear, cogent and convincing evidence that the Assessor was in error. Therefore, the Board sets the land vale at $ 167, 685 and the adjusted improvement value at $ 140 , 135 for a total of $ 307 , 820 for the subject property. Page 2 Petition No . 231 . 2018 Parcel No . 32232- 54-00009 Dated this 01 day of September 52018 Kevin Wankeberjer, Acting Chairpers Signature Clerk' s Sign re V` 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 MAILING I , Becky Rogers, certify that on September 7, 2018, 1 personally emailed and/or forwarded, bv United States mail , a true and correct copy of the attached Order of the Mason County Board of Equalization to the following : James & Simone Dickinson 311 E 5th St Union , WA W98592 Email : silverbritches@outlook . com Melody Peterson Mason County Assessor 411 N . 5t" 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: James & Simone Dickinson Parcel Number(s) : 32232-50-51045 Assessment Year: 2017 Petition Number: 280 .2019 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 $ 835555 ® Land $ 1 % 580 ® Improvements $ 215220 ® Improvements $ 19, 185 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 104,775 TOTAL $ 385765 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 , James & Simone Dickinson, was not present. The Assessor was represented by IdaMae Jensen. The Appellant provided one comparable sale in the amount of $ 36,299 . The date of sale was May 2017 . The Appellant also provided photographs showing a garage at below average condition and a limited view. The Assessor provided an unsigned assessment roll correction reducing the value from $ 104,775 to $38 ,765 . This reduction included changing the view from view to no view and further depreciating the condition of the garage. The Board accepts the revised value of $ 19, 580 for the land and $ 19, 185 for the improvements for a total of $ 38 ,765 for the subject property. Page 2 Petition No. 280 . 2018 Parcel No. 32232-50-51045 Dated this 4th day of September 92018 Deborah R is, Chairperson's igna e Clerk' s Signatzge 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)