HomeMy WebLinkAbout11/01/2018 CERTIFICATE OF MAILING
I , Becky Rogers, certify that on November 2, 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 :
David & Cynthia Mortensen
2080 E Spencer Lake Rd
Shelton , WA 98584
Email : dcm01@gmail . com
Melody Peterson
Mason County Assessor
411 N . 5th Street
Shelton, WA 98584
Email : Map@co . mason . wa . us
Li��f�
Becky R ' ers, Clerk
Mason County Board of Equalization
Order of the Mason County
Board of Equalization
Property Owner : David & Cynthia Mortensen
Parcel Number(s) : 22132- 50-00051
Assessment Year : 2017 Petition Number : 149 . 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 $ 142, 340 ® Land $ 142,340
Improvements $ 3469635 ® Improvements $ 3465635
❑ Minerals $ ❑ Minerals $
❑ Personal Property $ ❑ Personal Property $
TOTAL $ 4885975 TOTAL $ 488 , 975
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 458 - 12-301 ) .
The Appellants, David & Cynthia Mortensen, were in attendance . IdaMae Jensen, Assessor ' s
Representative, was present .
The Appellant gave testimony as to the percentage of increase for the assessment for the subject property as
compared to neighboring properties . The Appellants also presented photographs of the subject property and
the neighboring property. The Appellants expressed concern about the neighboring property and how it
might affect the value of the subject property. The Appellant provided no other evidence to support their
request for a reduction in the assessed value of the subject property.
The Assessor presented four comparable sales ranging in adjusted value from $480 ,366 to $ 586,405 . The
assessed value of the subject property fell within the low end of this range .
The Assessor also entered into evidence a neighborhood map showing the equalization of land values
within close proximity.
The Board found no clear, cogent, or convincing evidence to overrule the Assessor ' s value of $ 142 ,340 for
the land and $ 346 , 635 for the improvements for a total of $488 , 975 .
Therefore, the Board sustains the Assessor' s valuation of $488 , 975 for the subject property.
Page 2
Petition No. 149.2018 Parcel No. 22132-50-00051
Dated this 1 St day of November , 2018
Deborah Reis, Chairperson's Siknafafie Clerk' s Si 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) 5341400 .
Distribution: Assessor • Petitioner • BOE File
REV 64 0058 (2/16/12)