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Home My WebLink About07/28/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 29, 2016, 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: Harrison-Chevalier, Inc. c/o Derrick Chevalier 403 E Randolph Street Glendale, CA 91207 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us _J� f Becky Ro'ders, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Harrison-Chevalier, Inc. Parcel Number(s): 32104-57-00043 Assessment Year: 20 t 5 Petition Number: 243.2016 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 $ 23,905 ® Land $ 23,905 ❑Improvements $ ❑ Improvements $ ❑ Minerals $ ❑Minerals $ ❑Personal Property $ ❑ Personal Property $ TOTAL $ 23,905 TOTAL $ 23,905 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 458-12-301). There was no representative in attendance for Harrison-Chevalier,Inc.,Appellant. Bruce Martin, Assessor's representative was present at the hearing. In Section 4 of the Taxpayer's petition,the Appellant noted four lots that are presently for sale and cited these as fair market value in their opinion. No further information was provided on these four listings. The Assessor provided six comparable sales,three of which are land only, in the immediate proximity of the subject property. These three sales supported the Assessor's assessed value of$23,905. Therefore,the Board sustains the assessed value of$23,905 for the land. Page 2 Petition No.243.2016 Parcel No.32104-57-00043 Dated this 28th day of July , 2016 Q——/YZ/-ti C ,i �Y%(/Y R.A. ibbin,Chairperson's Signature Clerk's SignaVre 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 29, 2016, 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: Fred W Sage 201 NE Mountain View Dr Tahuya, WA 98555 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 i e� Order of the Mason County Board of Equalization Property Owner: Sage, Fred W. , III Parcel Number(s): 22319-50-00039 Assessment Year: 2015 Petition Number: 317.2016 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 $ 117,815 ® Land $ 117,815 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑Personal Property $ ❑ Personal Property $ TOTAL $ 117,815 TOTAL $ 117,815 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 458-12-301). The Appellant,Fred Sage, III,was present at the hearing. The Assessor was represented by Andrea Jackson. i During the discussion,the Appellant,Fred Sage,indicated he was willing to accept the assessed value of $117,815 for the subject parcel. Furthermore,the Appellant,presented no clear, cogent and convincing evidence to overrule the assessed value. The Board therefore sustained the land value at $117,815. Page 2 Petition No.317.2016 Parcel No.22319-50-00039 Dated this 28t' day of July , 2016 R.A.ribbin,Chairperson's Signature Clerk's SignatLVe 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) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 29, 2016, 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: Fred W Sage 201 NE Mountain View Dr Tahuya, WA 98555 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton,WA 98584 Email: Map@co.mason.wa.us Becky Rogdrs, Clerk Mason County Board of Equalization Order of the Mason County Board of Equalization Property Owner: Sage,Fred W. ,III Parcel Number(s): 22319-50-00040 Assessment Year: 2015 Petition Number: 318.2016 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 $ 115,275 0 Land $ 86,460 ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ 115,275 TOTAL $ 86,460 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 a preponderance of the 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). Fred Sage, III, Appellant,was in attendance. The Assessor's Representative,Andrea Jackson,was present. After further analysis, the Assessor, determined the value to be $86,460, adjusting it by 25% from the original assessed value of$115,275, due to the extensive wetland on the property. The Appellant agreed that$86,460 represented fair market value. The Board overruled the assessed value and accepted the adjusted value of$86,460 for the subject parcel. Page 2 Petition No.318.2016 Parcel No.22319-50-00040 Dated this 28th day of July , 2016 R.A.MgKibbin,Chairperson's Signature Clerk's Sign 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)534-1400. Distribution: •Assessor •Petitioner •BOE File REV 64 0058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on July 29, 2016, 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: Robert Brandt PO Box 352 Union, WA 98592 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: Brandt,Robert Parcel Number(s): 32104-56-00042 Assessment Year: 2015 Petition Number: 360.2216 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 $ 39,315 ® Land $ 37,500 ® Improvements $ 228,440 ® Improvements $ 217,944 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 267,755 TOTAL $ 255,444 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 94.40.030) and the Washington Administrative Code (WAC 458-12-301). The Appellant, Robert Brandt,was not in attendance at the hearing. The Assessor was represented by Phil Franklin. The Appellant submitted a fee appraisal which indicated a fair market value of the subject property at $186,000. The Assessor provided a detailed analysis of the appraisal indicating one was a short sale and one was an estate sale. The Assessor disagreed with the adjustments made by the fee appraiser. The Assessor submitted four comparable sales within close proximity to the subject parcel. The average of the indicated value of these four sales was $255,444, which the Board considered to be representative of fair market value. The Assessor commented that this average could indicate fair market value. The Board overrules the assessed value and set the land value at $37,500 and the improvement value at $217,944 for a total of$255,444 for the subject parcel. Page 2 Petition No.360.2216 Parcel No.32104-56-00042 Dated tivs 28' day of July , 2016 R.A.Mc' bbin,Chairperson's Signature Clerk's Signature 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 can(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)