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Home My WebLink About08/16/2016 CERTIFICATE OF MAILING I, Becky Rogers, certify that on August 19, 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: Anthony & Misook An 32900 N US Hwy 101 Lilliwaup, WA 98555 Melody Peterson Mason County Assessor 411 N. 5th Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers Mason County Board of Equalization Order ®f tk ae Mason Couri ty Bwnrc°fll of Equallzafion Property Owner: An,Anthony&Misook Parcel Number(s): 32310-50-02007 Assessment Year: 2015 Petition Number: 103.2016 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 $ 267,835 ® Land $ 211,250 ® Improvements $ 143,040 ® Improvements $ 113,750 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 410,875 TOTAL $ 325,000 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 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). The Appellants,Anthony&Misook An,were present. The Assessor was represented by Tom Connell. The Appellant was required to provide a preponderance of evidence that the Assessor was not correct. In reviewingthe four comparable sales provided b the Assessor, numerous mathematical errors were p p Y discovered in the square footage of the property, and errors were also made in adjusting the comparable sales. The comparable sales provided by the Appellant,which were given to the Assessor's office in November 2015, appeared to be better comparable sales than those submitted by the Assessor. The Assessor indicated that he did not review or analyze the appellant's comparable sales. The Board determined comparable sale#3 &#4 provided by the Assessor were in a completely different market area, leaving only comparable sale#1 and#2 as Assessor provided supporting comparable sales. Additionally,math errors were found in the Assessor's computation of 10%for the decrement of the lagoon. i Page 2 Petition No.103.2016 Parcel No.32310-50-02007 Due to the multiple errors in the Assessor's Answer,the Board set the value of the land at$211,250 and the improvement value at$113,750 for a total value of$325,000 for the subject parcel. It should be noted that the Appellant purchased the property,thirteen months prior to the assessment date,for$309,000 in an arm's length sale. Dated this 16th day of August ,2016 C j, C R.A. Kibbin,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 August 19, 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: Darrell Hamar 8618 -39th Ave SW Seattle, WA 98136 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 Roar d of Equalization Property Owner: Hamar,Darrell Parcel Number(s): 32024-24-00030 Assessment Year: 2015 Petition Number: 213.2016 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 $ 90,000 ® Improvements $ 4,000 ® Improvements $ 4,000 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ TOTAL $ 94,000 TOTAL $ 94,000 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 [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, Darrell Hamar, was absent. The Assessor was represented by Tom Gibbons and Oliver Querin was also in attendance. The Appellant provided no comparable sales. There was no clear,cogent, or convincing evidence that the Assessor was in error. The Assessor's trend line analysis supported the assessed value of the subject parcel. Therefore,the Board sustains the land value of$90,000 and the improvement value of$4,000 for a total of $94,000 for the subject parcel. Page 2 Petition No.213.2016 Parcel No.32024-24-00030 Dated7* 6t" day of August , 2016 Ke ' Frank erger, hD, tce-Chairperson s S' Clerk's Signatu —° 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 REV640058 (2/16/12) CERTIFICATE OF MAILING I, Becky Rogers, certify that on August 19, 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: James Tibbetts PO Box 575 Union, WA 98592 Melody Peterson Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: Map@co.mason.wa.us C3'eeb' Becky Rogers, Clerk Mason County Board of Equalization Order of the Mason County Board oll Eupiunfiza 1tion1 Property Owner: Tibbetts, James Parcel Number(s): 32232-50-84009 Assessment Year: 2013 &2014 Petition Number: 254.2016 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 $ SEE BELOW ®Land $ 15,000 ❑ Improvements $ ❑ Improvements $ ❑Minerals $ ❑Minerals $ +❑ Personal Property $ ❑Personal Property $ TOTAL $ SEE BELOW TOTAL $ 15,000 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 a preponderance of the evidence that the value is erroneous [RCW84.40.030(l)]. 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, James Tibbetts,was present. The Assessor was represented by Phil Franklin. The Board reconvened as ordered by the Washington State Department of Revenue and accepted the Assessor's In-House Correction for assessment year 2013 and 2014. 2013 Assessor's value$180,150 ---In-House Correction$15,000 2014 Assessor's value$211,535 -- In-House Correction$15,000 The Board sets the value of the land at$15,000 for assessment year 2013 &2014 for the subject parcel. a Page 2 Petition No.254.2016 Pat-eel No.32232-50-84009 Dated this 16t" day of August 52016 R.A.Meffibbin,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 19, 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: James Tibbetts PO Box 575 Union, WA 98592 Melody Peterson Mason County Assessor 411 N. 5t" Street Shelton, WA 98584 Email: Map@co.mason.wa.us Becky Rogers Mason County Board of Equalization Ordev of the Mason County J ward of Equalization Property Owner: Tibbetts, James Parcel Number(s): 32232-50-73002 Assessment Year: 2013 &2014 Petition Number: 255.2016 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 $ SEE BELOW ®Land $ SEE BELOW ❑ Improvements $ ❑ Improvements $ ❑ Minerals $ ❑Minerals $ ❑ Personal Property $ ❑Personal Property $ TOTAL $ SEE BELOW TOTAL $ SEE BELOW 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). The Appellant, James Tibbetts,was present at the hearing. The Assessor was represented by Phil Franklin. The Board reconvened as ordered by the Washington State Department of Revenue and accepted the Assessor's In-House Correction for assessment year 2013 and 2014. 2013 Assessor's value $38,990 -- In-House Correction$17,470 2014 Assessor's value $41,760 -- In-House Correction $16,705 The Board sets the value of the land for assessment year 2013 &2014 as noted above for the subject parcel. Page 2 Petition No.255.2016 Parcel No.32232-50-73002 Dated this 16" day of August , 2016 R.A.NVibbin,Chairperson's Signature Clerk's Signatffe 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)