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HomeMy WebLinkAbout09/13/2018 CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 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 : Gary Scott 11420 SE 218th PI Kent, WA 98031 -2122 Email : gscott333@comcast . net I Melody Peterson Mason County Assessor 411 N . 5th Street j Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Rogers; Clerk Mason County Board of Equalization i Order of the Mason County Board of Equalization Property Owner: Gary Scott Parcel Number(s) . 22114-76-00260 Assessment Year: 2017 Petition Number : 243 . 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 $ 535030 ® Land $ 539030 ® Improvements $ 1075975 ® Improvements $ 929090 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 1619005 TOTAL $ 1459120 This decision is based on our fading 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 Gary Scott was present . IdaMae Jensen, Assessor' s Representative, was also in attendance. The Appellant stated he could find no comparables for his property. He did estimate the land at $ 53 ,030, and improvements at $ 65 ,000 for a total of $ 118 ,030 . The Appellant indicated he had made no improvements since 2014 when the building was constructed. The building is principally used for storage and shop. The building has septic, water and electricity. The Assessor recommended retaining the value of the land at $ 53 ,030 . The Assessor also testified that due to the increase in the cost of replacing the building (less depreciation value) plus the septic, water and miscellaneous improvements that the value of the improvements be set at $ 92, 090 for a total of $ 145 , 120 for the subject property. Therefore, the board overrules the original valuation of $ 161 ,005 and sets the total value at $ 145 , 120 for the subject property. Page 2 Petition No. 243.2018 Parcel No. 22114-7&00260 Dated this 13t" day of September , 2018 ` rop � �,� Deborah Reis, Chairperson's tgna re Clerk:,sjS7iinhiure 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 October S. 2018, I 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 . Chuck Leseuer 523 High Drive Laguna Beach, CA 92651 Email : chucklesueur@gmail . 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 Coung Board of Equaliza ioRl Property Owner : Chuck Leseuer Parcel Number(s) . 12206- 51 -00008 Assessment Year. 2017 Petition Number : 244 .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 $ 27, 815 ® Land $ 11 , 000 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 27 , 815 TOTAL $ 11 , 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 [RCW84A0 . 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 present. IdaMae Jensen, Assessor' s Representative, was in attendance . The Appellant' s petition listed four comparable sales . The board questioned the first 2 sales at $ 6,200 . The evidence provided by the petitioner indicated these two comparables were county owned with accumulative days on the market of 697 days and 701 days . Which led the board to question as to whether or not these sales were arms4ength' s transactions . The remaining two comparables were a combined sale and the board questioned whether these were arms4ength' s transactions . The Assessor testified that there were numerous petitions filed by land owners in this particular area. Seeking to equalize the value of these properties, the Assessor recommended the value for the subject property be set at $ 11 ,000 as opposed to the original valuation of $27, 815 . The board accepted this recommended value and set the value at $ 11 ,000 for the subject property. Page 2 Petition No. 244. 2018 Parcel No. 12206 - 51 -00008 Dated this 13t" day of September , 2018 Deborah Reis, airperson Si ture 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) 5341400. Distribution : • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5, 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 . Chuck Leseuer 523 High Drive Laguna Beach , CA 92651 Email : chucklesueur@gmail . com Melody Peterson Mason County Assessor 411 N . 5th Street Shelton, WA 98584 Email : Map@co . mason . wa . us Becky RogEVs, Clerk Mason County Board of Equalization Order of the Ma son County Board of Equalization Property Owner: Chuck Leseuer Parcel Number(s) : 12206-51 -00009 Assessment Year: 2017 Petition Number: 245 . 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 $ 289140 ® Land $ 1100 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 281140 TOTAL $ 119000 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 was not present. IdaMae Jensen, Assessor' s Representative , was in attendance . The Appellant' s petition listed four comparable sales . The board questioned the first 2 sales at $6,200 . The evidence provided by the petitioner indicated these two comparables were county owned with accumulative days on the market of 697 days and 701 days . Which led the board to question as to whether or not these sales were arms4ength' s transactions. The remaining two comparables were a combined sale and the board questioned whether these were arms4ength' s transactions . The Assessor testified that there were numerous petitions filed by land owners in this particular area. Seeking to equalize the value of these properties, the Assessor recommended the value for the subject property be set at $ 11 ,000 as opposed to the original valuation of $28 , 140 . The board accepted this recommended value and set the value at $ 11 , 000 for the subject property . Page 2 Petition No. 245 . 2018 Parcel No. 12206 MA0009 Dated this 13t" day of September 12018 AAA Deborah R ' , Chairpe sores Signature C er s 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) 5344400 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I , Becky Rogers, certify that on October 5 , 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 . Chuck Leseuer 523 High Drive Laguna Beach, CA 92651 Email : chucklesueur@gmail . com Melody Peterson Mason County Assessor 411 N . 5t" Street Shelton , WA 98584 Email : Map@co . mason . wa . us Becky Roge s, Clerk Mason County Board of Equalization Ordell of the Mason County Board of Equalization Property Owner: Chuck Leseuer Parcel Number(s) : 12206-51 -00022 Assessment Year. 2017 Petition Number: 246 .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 $ 18 , 600 ® Land $ 75000 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 185600 TOTAL $ 7 , 000 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 was not present. IdaMae Jensen, Assessor' s Representative, was in attendance . The Appellant' s petition listed four comparable sales . The board questioned the first 2 sales at $6,200 . The evidence provided by the petitioner indicated these two comparables were county owned with accumulative days on the market of 697 days and 701 days . Which led the board to question as to whether or not these sales were arms-length' s transactions . The remaining two comparables were a combined sale and the board questioned whether these were arms-length' s transactions . The Assessor testified that there were numerous petitions filed by land owners in this particular area. Seeking to equalize the value of these properties, the Assessor recommended the value for the subject property be set at $7,000 as opposed to the original valuation of $ 18 ,600 . The board accepted this recommended value and set the value at $7 ,000 for the subject property. Page 2 Petition No. 246.2018 Parcel No. 12206-51 -00022 Dated this 13t" day of September , 2018 Deborah Reis, airperson's SrgnatTre 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) 5344400 . Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (2/16/12)