The URL can be used to link to this page

Home My WebLink About08/11/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on August 12, 2016, 1 personally emailed 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: Brad & Christine Moore 1931 E Timberlake W Drive Shelton, WA 98584 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 Orden of the Mason County Board of Equalization Property Owner: Moore, Brad&Christine Parcel Number(s): 22007-50-00081 Assessment Year: 2015 Petition Number: 180.2016 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 $ 90,000 ® Land $ 81,000 ® Improvements $ 185,995 ® Improvements $ 185,995 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 275,995 TOTAL $ 266,995 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). Brad Moore,Appellant,was present at the hearing. The Assessor was represented by Bruce Martin. The Board reviewed the location of the subject property and found it to be inferior lakefront property to the comparable sales submitted by the Assessor. The subject parcel was located in a narrow"no wake" channel of Timber Lake. Furthermore,the parcel had an inferior view. The Board determined the assessed value for the land to be $81,000 and sustained the improvement value at $185,995 for a total value of$266,995 for the subject parcel. I I Page 2 Petition No. 180.2016 Pat-eel No. 22007-50-00081 Dated this 111h day of August ,2016 R.A. cKibbin,Chairperson's Signature Clerk's Signatur 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 August 12, 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: Callie Davis 111 E Capital Peak Dr Shelton, WA 98584 Melody Peterson Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Ro ers, Clerk Mason County Board of Equalization Order of thic Ma 5on County Board of EqualizatimA Property Owner: Davis, Callie Konigsmark Parcel Number(s): 32130-75-90091 Assessment Year: 2015 Petition Number: 217.2016 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 $ 58,800 ® Land $ 58,800 ® Improvements $ 241,260 ® Improvements $ 241,260 ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 300,060 TOTAL $ 300,060 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, Callie Davis, was in attendance at the hearing. The Assessor's representative,Bruce Martin, was also in attendance. The Appellant submitted four comparable sales to support the estimate of value. A review of these comparable sales indicated that two were not arm's length sales. The other two comparable sales supported the assessed value. Furthermore,the Assessor provided an analysis of four additional comparable sales which supported the assessed value. Therefore,the Appellant provided no clear, cogent, or convincing evidence that the assessed value was in error. A The Board sustained the subject parcel's value at $300,060 for a breakdown of$58,800 for the land and $241,260 for improvements. r Page 2 Petition No.217.2016 Parcel No.32130-75-90091 Dated this 1 lt" day of August , 2016 R.A. cKibbin,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 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)