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)